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Table of Contents

Duties and Tax Exemption

Government's power to grant exemption from duty in exceptional circumstances (Article 20 of Customs Act 1969)

If the Government is satisfied that it is necessary in the public interest to do so, it may, under circumstances of exceptional nature, subject to such conditions, limitations or restrictions, if any, as it thinks fit to impose, by a special order in each case recording such circumstances, exempt any goods from payment of the whole or any part of the customs-duties chargeable thereon.

Provisions and stores may be exported free of duty (Article 24 of Customs Act 1969)

Goods produced or manufactured in Bangladesh and required as provisions and stores on any conveyance proceeding to any foreign port, airport or station may be exported free of customs-duty, and Value Added Tax in such quantities as the appropriate officer may determine having regard to the size of the conveyance, the number of passengers and crew and the length of the voyage or journey on which the conveyance is about to depart.

Exemption Regular Regime (Non-Emergency Response)

In Bangladesh, all imported relief (humanitarian) goods are exempted from duties and taxes. This concession is contained in a Special Order-Circular that originates from the Ministry of Finance, Internal Resources Division (Economic Relations Division), Customs.

This circular/law is dated as 3rd Chaitra, 1398 Bangla, 17 March 1992, referenced as SRO No.61-law/92/1444/Customs and developed from the Customs Act of 1969 (IV of 1969), Section 19 and the Value Added Tax Law, Section 14(1) of 1991 (no. 22 law of 1991). In its short form, it is referred to as SRO-61.

As per the SRO-61, the following organizations are allowed to be operational in Bangladesh:

The Bangladesh Red Crescent Society, as well as NGOs, INGOs, and national and international voluntary organizations, which have a valid registration certificate from the NGO Bureau Affair.

The family items concerned by the SRO 61 had been listed as below:

  1. Capital machinery;
  2. Raw materials of Medicine;

iii) Poultry Medicine, Feed & machinery;

  1. Defence equipment;
  2. Chemicals of leather and leather goods;
  3. Private power generation units;

vii) Textile raw materials and machinery;

viii) Solar power equipment;

  1. Relief items;
  2. Goods for blind and physically retarded people; and
  3. Imports by Embassies and UN.

...

A request for an update of the SRO-61 (1992) with additional commodities are submitted to the MoDMR for approval through NBR.

Exemption of duties and taxes on imports by the United Nations, UN Bodies and Specialized Agencies of the United Nations for their officials use.

It is hereby clarified that the United Nations, U.N. Bodies and U.N. Specialized Agencies are exempted from payment of all kinds of import duties and taxes on imports made for their official use under the Conventions on the Privileges and Immunities of the Untied Nations, Convention on the Privileges and Immunities of the Specialized agencies, Agreement between the United Nations and the Government of Bangladesh and the Untied Nations (Privileges and Immunities) Act, 1948 (Act No. XX of 1948) as adapted in Bangladesh.

 

For contact information regarding government custom authorities, please follow the link below: 

4.2.1 Bangladesh Government Contact List

Emergency Response

[Note: This section contains information which is related and applicable to ‘crisis’ times. These instruments can be applied when an emergency is officially declared by the Government.  When this occurs, there is usually a streamlined process to import goods duty and tax free.]

Agreements / Conventions Description

Ratified by Country?

(Yes / No)

WCO (World Customs Organization) member

Yes - 1st Jan 1985

Annex J-5 Revised Kyoto Convention

n/a

OCHA Model Agreement

n/a

Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)

n/a

Regional Agreements (on emergency/disaster response, but also customs unions, regional integration)

Special custom regulation of procedure for Humanitarian Emergency has not yet been established by the Bangladesh Government. However in humanitarian emergency situations it is possible to use the UN and Disaster Management Bureau or Logistic Cluster as facilitator for help with the custom authority.


Exemption Regular Regime (Non-Emergency Response)

[Note: This section should contain information on the usual duties & taxes exemption regime during non-emergency times, when there is no declared state of emergency and no streamlines process (e.g. regular importations/development/etc.).]

Organizational Requirements to obtain Duty Free Status

United Nations Agencies

United Nations, UN bodies and UN specialized Agencies of United Nations agencies are exempted from payment of the local duties and taxes for the goods imported for their official use only. In this regard National Board of Revenue issued a letter reference No. 3(84)NBR(Cus)II/74/1766-70 Dated, Dhaka the 28th Jan 1975.INGOs

Non Governmental Organizations

Unless properly registered at the NGOAB and agreement for import of relief items free of duty, INGO’s are not entitled to get duty free status, if there is any exception that . Any exception depends on the contract with the GoBGovernment of Bangladesh.

Exemption Certificate Application Procedure

/

Duties and Taxes Exemption Application Procedure

Generalities (include a list of necessary documentation)

·  Official and regular procedure of duties exception doesn’t exist in Bangladesh for emergency and relief purpose. ·  Each organization involved in humanitarian and Relief issue in Bangladesh has to contact the NGO Bureau Affairs (for NGOs) or the Ministry of Disaster Management and Relief (MoDMR) for UN agencies and the National Board of Revenue in order to negotiate a customs agreement related to their own activities.

·  For the International NGOs, the NGO Bureau Affairs is in charge of following up the process of exemption of taxes and duty.

·  An official duty exemption agreement exists for the UN agencies and their implementing partners. Therefore UN has to provide a copy of this agreement and the implementing partner a copy of the MoU. For the International NGOs, the NGO Bureau Affairs is in charge of following up the process of exemption of taxes and duty.

Process to be followed (step by step

or flowchart)

First step:
  1. A request letter for a Customs Duty and Sales Tax (CDST) exemption certificate has to be submitted (case by case, along with photocopies of all shipping documents) to the Ministry of Disaster Management and Relief (required papers-photocopies of Bill of lading [non-negotiable cargo receipt], Invoice, Certificate of Origin, Radiation Certificate from load port, Health Certificate from load port, Certificate of Weight and Quality Condition, Packing list/container list, Fumigation Certificate, Phytosanitary Certificate, Cargo Manifesto, Stowage Plan, Fit for Human Consumption Certificate from load port, and operational document with clauses(Contracted). After obtaining a CDST exemption certificate, the 2nd step starts.
Second step:
  1. The concerned clearing agent should prepare a bill of entry (Required IGM-Import General Manifesto) and submit it to Customs for a Customs Realize Order, along with all certificates (NOC) from local authorities and all original shipping documents - CDST exemption certificate, Plant Quarantine Certificate from the Department of Agriculture, Radiation Certificate from Atomic Energy Commission, Bill of Lading (non-negotiable cargo receipt), Invoice, Certificate of origin, Radiation Certificate from load port, Health Certificate from load port, Certificate of Weight and Quality Condition, Packing list/container list, Fumigation Certificate, Phytosanitary Certificate, Cargo Manifesto, Stowage Plane, Fit for Human Consumption Certificate from load port. After obtaining the Realize Order with an approved bill of entry and an assessment notice from Customs and they have returned all original shipping documents, the 3rd step will start.
Third step:
  1. The concerned clearing agent should prepare a request letter for a DO (Delivery Order) and submit it to the concerned shipping agent, along with all certificates (NOC) from the local authorities and all original shipping documents - Realize Order, approved bill of entry and assessment notice from Customs, Original Bill of Lading (non-negotiable cargo receipt) and Invoice (if required).
After
  1.  After obtaining the DO from the concerned shipping agent, the 4th step will start.
Fourth step:
  1. The concerned clearing agent prepares a request letter for the CPA charge (River Dues, S. Rent, Weighment Charge, Repairing Charge, Lift on Charge, Vat- 15% MLWF Charge, etc.) and submits it to the concerned section of the Terminal Manager of CPA, along with all certificates (NOC) from the local customs authorities and a photocopy of all shipping documents - Realize Order, approved bill of entry and assessment notice from Customs, Photocopy of Bill of Lading (non-negotiable cargo receipt), filled up Jetty Challan and Realize Order from CPA.
After
  1.  After payment to the CPA the 5th step will start.
Fifth step:
  1. The concerned clearing agent prepares an intent letter for the discharge of the cargo/container placement and submits it to the concerned section of the Terminal Manager of CPA, along with certificates (NOC) from local customs authority, CPA payment and photocopy of shipping documents - Realize Order, approved bill of entry and assessment notice from Customs, photocopy of Bill of Lading (non-negotiable cargo receipt), Payment Jetty Challan & Realize Order from CPA, container list and photocopy of Jetty Sarker License. After receiving the Realize Order from the CPA for the discharge of the cargo/container replacement, the final stage will start.
Final stage:
  1. Upon completion of unloading all the cargo, it will transport to and stored in designated warehouses.

 Additional general import information is as follows:

 Air Custom Clearance:Custom custom clearance: customs clearance of shipments arriving by air is undertaken by registered clearing agents.

Sea Custom Clearance:Clearances custom clearance: clearances of consignments that are arriving via sea are undertaken on the basis of the category of shipments. An RFQ to be sent to all registered/enlisted clearing and forwarding agents/transporters when shipments have to be cleared, as well as transported to final destination.

Exemption Certificate Document Requirements

...

Wash and Vehicles  Staff 

Duties and Taxes Exemption Certificate Document Requirements (by commodity)

 

Food

NFI (Shelter,

WASH, Education)

Medicines

Vehicle &

Spare Parts

Staff & Office Supplies

Telecoms Equipment

Invoice

Yes

Original

, Original,1 copy, (applies to UN and NGOs)

Yes

Original

, Original,1 copy, (applies to UN and NGOs)

Yes

Original

, Original,1 copy, (applies to UN and NGOs)

Yes

Original

, Original,1 copy, (applies to UN and NGOs)

Yes

Original

, Original,1 copy, (applies to UN and NGOs)

Yes

Original

, Original,1 copy, (applies to UN and NGOs)

AWB/BL/Other Transport Documents

  • Bill of lading [non negotiable cargo receipt]
  • Certificate of Origin
  • Cargo Manifesto
  • Bill of lading [non negotiable cargo receipt]
  • Certificate of Origin
  • Cargo Manifesto
  • Bill of lading [non negotiable cargo receipt]
  • Certificate of Origin
  • Cargo Manifesto
  • Bill of lading [non negotiable cargo receipt]
  • Certificate of Origin
  • Cargo Manifesto
  • Bill of lading [non negotiable cargo receipt]
  • Certificate of Origin
  • Cargo Manifesto
  • Bill of lading [non negotiable cargo receipt]
  • Certificate of Origin
  • Cargo Manifesto

Donation/ Non-Commercial Certificates

  • Yes
  • Original
  • Yes
  • Original
  • Yes
  • Original
  • Yes
  • Original
  • Yes
  • Original
  • Yes
  • Original

Packing / Container Lists

  • Yes
  • Original
  • Yes
  • Original
  • Yes
  • Original
  • Yes
  • Original
  • Yes
  • Original
  • Yes
  • Original

 

Bangladesh Customs Overview

All the Rules and Regulations of Bangladesh Customs are generally guided by the “Customs Act IV of 1969” and the subsequent amendments there to. Bangladesh Customs is one of the 3 tax collecting agencies that work under the National Board of Revenue. The other two agencies are VAT and Income Tax. The Customs wing is responsible for planning, formulation, implementation, and periodic review and re-appraisal of policies on matters related to Customs. Its main functions are:

  • collection of duties and taxes at the import stage,
  • protection of domestic industry,
  • trade liberalisation,
  • facilitation of trade,
  • prevention of smuggling,
  • interdiction of prohibited goods, narcotics and objects detrimental to national security
  • Prevention of money laundering.

Customs wing monitors the activities of Customs stations and provide directions and interpretations to field offices. Offices under the Customs wing implement the policies formulated by the NBR, collect duties and taxes at the import stage, apply relevant laws and regulations formulated by other border agencies, and ensure facilitation of trade. There are 6 Custom Houses (Chattogram, Dhaka, Mongla, ICD Kamalapur, Benapole and Pangaon), 2 Customs Bond Commissionerate's (Dhaka & Chattogram), one Customs Intelligence and Investigation Directorate, one Customs Valuation and Internal Audit Commissionerate and several functional land Customs stations. Contact details of those offices are:

...

Name of Customs Office

...

Location, address and contact no

...

Benapole Custom House

...

Benapole Port thana, Benapole, Jashore

Phone/PABX: 04228-75333; Fax: 04228-75118

Email: benapolecustoms@gmail.com; Website: www.bch.gov.bd

...

Chattogram Custom House

...

Bondor Road, Nimtola, Chattogram

Phone/PABX: 031-713918; Fax: 031-713988

Website: http://chc.gov.bd/imp/

...

Customs Bond Commissionerate, Chattogram

...

42 NM Ali Road, Lal Khan Bazar, Chattogram

Phone: 031-2863253; Fax: 2863240

...

Customs Bond Commissionerate, Dhaka

...

342/1, Segunbagicha, Dhaka

Phone: 02-9347000; Fax:  02-9341076

Email: bondcomdhk@gmail.com; Website: http://cbc.gov.bd/ 

...

Customs Valuation and Internal Audit Commissionerate

...

Gulfesha Plaza (6th floor)

69, Outer Circular Road, Moghbazar, Dhaka-1217

Phone: 02-9350593

Dhaka Custom House

...

Kurmitola, Dhaka

Phone/PABX: +88- 02 8901492-4; Fax: +88-02-8901635

Website: http://dch.gov.bd

...

Directorate of Customs Intelligence and Investigation

...

IDEB Bhaban (10th floor), 160/A, Kakrail

VIP Road, Dhaka -1000; Fax: 880-2-8313697

Email: dg-intelligence @customs.gov.bd 

...

ICD Kamalapur Custom House

...

ICD, Kamalapur, Dhaka

Phone: 02-9333843

Fax: 02-9330563

Email: icdcus@gmail.com

Website: http://chicd.gov.bd

...

Mongla Custom House

...

Khalispur, Khulna

Phone: 041-761703; Fax: 041-762571

Email: khulnacustoms@yahoo.com

Website: http://mch.gov.bd/web_site/commissioner_profile.aspx

...

Pangaon Custom House

...

Pangaon, South Keranigonj, Dhaka

Email: pangaoncustoms@gmail.com

...

Custom Intelligence & Investigation Directorate

...

IDEB Bhavan, 9th floor, 160/A Kakrail VIP Road, Dhaka-1000
Phone: +88-028316145, +88-02-9338379, +88-02-9357932, +88-0258310464
email: dg-intelligence@customs.gov.bd & Website: http://www.ci.gov.bd/Default.aspx

...

Custom Bond Commissionerate, Chattogram

...

42, M.M Ali Road, Lalkhan Bazar-4000, Chattogram
Phone: 031-2863253; Fax: 031-2863240

Website: http://cbcctg.gov.bd/

 About the Customs Website (http://customs.gov.bd/index.jsf)

The content of this website includes - Trade Info (including tariff schedule/operative tariff, preferential tariffs, export import procedure, other customs procedures, currency regulations, AEO/Trusted traders, dispute settlement, transit, advance ruling, international regulations, trade incentives, trade remedy measures, fees and charges etc.), Legislation (including Custom Act, allied acts, SROs, rules, orders), Procedures (e.g. import, export, DEDO, bond /warehousing, off dock procedures),  Forms/Docs, Budget, Passenger Information (Baggage Rules,  duty free allowances, ATA carnet etc.), Duty calculator,  National Enquiry Point (NEP), Advance Ruling,  National Single Window and Customs Statistics. Bangladesh Customs is using ASYCUDA World.

General import license/permit requirements

Import license is not required for most goods. Prior approval is required to import goods on the restricted list. Coordinate closely with importer in Bangladesh regarding specific requirements. Importers must be registered with the Ministry of Commerce (web-site under construction). The import permit system is now automatic, and the cumbersome procedure for opening letters of credit has been simplified. Bangladesh has no tariff quotas on imports.

Foreign exchange controls and letters of credit

Exchange control is administered by the Bangladesh Bank through commercial banks and authorized financial institutions. Unless otherwise specified, all imports must be made by opening an irrevocable letter of credit. Importers are required to have Letter of Credit Authorization (LCA) forms.

Pre-shipment inspection/other pre-shipment requirements

Pre-shipment inspections (PSI) are required for merchandise entering Bangladesh. These inspections are to ensure that prices charged by exporters are reflecting true value of goods, prevent substandard goods from entering this country, and also are to mitigate attempts to avoid payment of customs duties. PSI has been made mandatory for most goods entering Bangladesh, except those exempted by the government. As the country is building its own capacity for Customs inspection, Bangladesh is planning to bring an end to PSI for imported merchandise in the near future. At present, the companies listed below are authorized by the Bangladesh government to perform inspections and to issue certificates on all imported goods:

Bureau Veritas Bivac Ltd

Liaison office, 84, Kazi Nazrul, Islam Avenue, Farmgate, Dhaka, BD-1215 Dhaka; phone: +880 2 911 2183; +880 2 912 9723, +880 2 912 9724; +880 2 912 7714; +880 2 811 8196; fax: +880 2 811 7891, +880 2 912 6486; e-mail: bivac.dhaka@bd.bureauveritas.com; telex: 675841 FTHBJ.

Intertek Bangladesh Ltd

Government Services Div., 7th Hasney Tower, 3/A Kawran Bazar, Kawran Bazar, BD-1215 Dhaka; phone: +880 2 912 9439, and +880 812 6716; fax: +880 2 912 8540, and +880 2 913 0060.

SGS Bangladesh Ltd

Shilpa Bank Bhaban (6th floor), 25-26 KDA Commercial Area, POB, BD-9100 Khulna; phone: +88 02 967 6500; fax: +88 02 966 6644, and +88 02 967 6495

Inspectorate Griffith Ltd.

Primary contact: Kolkata (Calcutta), India; e-mail: calhq@inspectorate.co.in; Asia information phone: +65 6778 9033.

Apart from these organizations, there are 7 to 8 further services, including: Overseas Merchandise Inspection Co., Ltd. (OMIC), 15-6 Nihonbashi, Kabuto-cho, Chuo-ku, Tokyo 103-0026, Japan; phone: +81 3 3669 5181; fax: +81 3 3669 5190; e-mail: pdd.jp@omicnet.com; Road Star, Control Union, and Cargo Control that may also perform the same PSI for some importers.

For more information on PSI requirements in Bangladesh see the following:

Customs related general Information

Document Requirements

•       Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Donation/Non-Commercial Certificates

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Packing Lists

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Other Documents

Health & Radioactivity Certificates

N/A

No Objection Certificate*

MoFA Permission

N/A

No Objection Certificate

Additional Notes

  • The Health Certificate should certify as ‘fit for human consumption’ this can be obtained from either the country of origin or the Bangladesh Ministry of Health.
  • A Radioactivity Certificate is mandatory for food imports for human consumption such as milk, milk products, edible oil and other food items produced in any country. The radioactivity test report from the authority of the exporting countries must indicate levels of CS 137.
  • No Objection Certificates (NoC)
    • As per the Drug Act and Drug Ordinance of Bangladesh, any importation of medical goods including medicines, whether for relief or commercial use, must obtain ‘No Objection Certificate (NoC)’ from the Directorate General of Drug Administration (DGDA).
    • Telecommunication equipment also requires an NOC from the Bangladesh Telecommunication Regulatory Commission (BTRC).
  • Vehicles require permission from the Ministry of Foreign Affairs (MOFA) – if they are tax exempt and for official use. The format of this permission is not specified/consistent; it maybe a NoC, or it may require an import permit from Office of Chief Controller of Imports and Exports (CCI&E) or other form of permission. To import temporary vehicles or material for relief purpose a Certificate of Declaration, which should describe the precise use and the planning, has to be done by the agency to the customs Office.


Customs Clearance

General Information 

According to the National Agreement, import licenses are required for any imports for humanitarian agencies which are part of the UN Body. NGO’s have to declare through the NGO BO and to the Custom House the list of relief and emergency material required for implementing their projects and request an Import Certificate related to the action. 

Customs Information
Document Requirements
  • Medicine requires a No Objection Certificate (NOC) from Drug Administration.
•      
  • Import of Pharmaceutical raw materials and packing materials is subject to approval by the Director of Drugs Administration, Government of Bangladesh. For import of food items, animal, poultry feed special documents are required.
 
•      
  • Food, perishable and non-perishable, requires a Radiation Certificate from the Bangladesh Atomic Energy Commission (BAEC) to be submitted by consignee to Customs for clearance
•      
  • Wireless telephones (electronic and remote control) require a Certificate from the Bangladesh Telecommunication Regulatory Commission (BTRC).
•      
  • Quarantine restrictions apply in case of import of live animal, plants and plant products. Permissible live animals are importable only with clearance from the Directorate of Livestock Services. Permissible explosive items are importable with prior clearance from the Chief Inspector of Explosives.
 
•      
  • Sanitary certificate is required for all livestock and plants and plant products (except fruit and vegetable) certifying that they are free of injurious insects, pests and diseases.
  
  •  
•      
  • Radiation certificate: imports of milk and milk products, edible oils, and certain other food items, including food for poultry and animals, may require radioactivity test reports issued by the competent authority in the country of Export.
 
•      
  • Fumigation certificate: a fumigation certificate must accompany used clothing.
•      
  • Straw and hay: Straw or hay used in packing must be certified to be free of insects and disease.
  
  •  
•      
  • Iron and steel: Imports of iron and steel require a producer’s certificate.
 
•      
  • Textiles: law for textile imports requires a certificate of cleanliness.
 
•      
  • Printed advertising matters such as posters, pamphlets, trade catalogues, and advertising circulars are admitted duty-free.
Embargoes
•      
  • Bangladesh observes a boycott of Israel; no vessel or aircraft used for shipments to Bangladesh may call on any port in Israel. Goods may not ship on Israeli flag vessels.
•      
  • Imports from Israel, as well as Serbia and Montenegro, are prohibited.
Prohibited Items

Usually food and medicine are accepted as humanitarian cargo in times of need.

Items not allowed cannot be specified in advance but, generally speaking, the following are prohibited: pornography, weapons, arms, dangerous goods, gambling devices, cash,

jewellery

jewelry, perishables, live pigs, pig and poultry fat, eggs (except hatching eggs), poppy seeds and dried posto dana, grass, opium, tendu leaves, lard, lard and tallow oil, solid or semi-solid palm oil, raw sugar, un-denatured ethyl alcohol (80% or higher) and other spirits denatured of any strength, wine, artificial mustard oil, selected petroleum products, woven fabrics of silk or silk waste, pig hair, some kinds of cloth, selected insecticides, nylon and polyethylene ropes, fishing nets (gillnets), used or new rags, vessels more than 15 years old, motorbikes more than three years old, and single phase electricity meters.

Advised

It is advised to check with Bangladesh Customs before

entering

initiating the procedure.

General Restrictions

Genetically Modified Food grains (GMO) are banned for import as per decision of Ministry of Agriculture. This is stipulated in the Import Permit which is issued by the Ministry of Agriculture. Certain items are banned for import by Commerce Ministry. If items on the banned list need to be imported, then a special sanction for import has to be obtained from Commerce Ministry.

Other restricted articles are: reconditioned office equipment (i.e. photocopier, typewriter, telex, computer, phone, fax machine); printed material, posters, video tapes, etc. containing matters likely to outrage the religious feelings and beliefs of any class of the citizens of Bangladesh; unless otherwise specified, old, second-hand and reconditioned goods; unless otherwise specified, all kinds of waste; and goods bearing pictures or writing which is obscene or of a religious connotation which may injure the religious feelings of any class of Bangladesh citizens.

Dangerous goods

For products and materials listed in the Dangerous Goods List, refer to the international and national dangerous goods regulations (DGR) as adopted and/or authorized for use by the competent authority of the origin, destination and transit countries. Requirements for classification (UN number, packaging (UN POP), marking, labeling (hazard label) and documentation (Shipper's Declaration for Dangerous Goods) must ALL be complied with, including variations by transportation mode and national regulations (i.e., restrictions and additional requirements not required imposed under international regulations). MSDS ( Material Safety Data Sheet) must be attached with other shipping documents. Transportation carriers may further restrict their acceptance of some, most or all types of dangerous goods, so this must also be checked with EACH prospective carrier before shipment.

Compliance with Dangerous Goods Regulations is essential to transportation and public safety, and is government enforced. Shippers, forwarders, and carriers (persons and companies) found in violation are subject to significant fines, criminal prosecution, and financial liability for death, injury and damage resulting from violation of the rules.

Prohibition and Restriction of Importation and Exportation (Article 15 of Customs Act 1969)

No goods specified in the following clauses shall be brought whether by air or land or sea, into Bangladesh:

(a) counterfeit coin;

(b) forged or counterfeit currency notes and any other counterfeit product;

(c) any obscene book, pamphlet, paper, drawing, painting, representation, figure, photograph, film or article, video or audio recording, CDs or recording on any other media;

(d) goods having applied thereto a counterfeit trade mark within the meaning of the Penal Code (Act XLV of 1860), or a false trade description within the meaning of the Trademark Act, 2009 (Act No. 19 of 2009);

(e) goods made or produced outside Bangladesh and having applied thereto any name or trade mark, being or purporting to be the name or trade mark of any manufacturer, dealer or trader in Bangladesh unless:

(i) the name or trade mark is, as to every application thereof, accompanied by a definite indication of the goods having been made or produced in a place outside Bangladesh and

(ii) the country in which that place is situated is in that indication shown in letters as large and conspicuous as any letter in the name or trade mark, and in the same language and character as the name or trade mark;

(f) piece-goods manufactured outside Bangladesh (such as are ordinarily sold by length or by the piece), unless the real length thereof in standard 4[meters] or other measurement for the time being applying in Bangladesh has been conspicuously stamped on each piece in Arabic numerals.

(g) goods made or produced outside Bangladesh and intended for sale, and having applied thereto, a design in which copyright exists under the Patents and Designs Act, 1911 (Act No. II of 1911) and in respect of the class to which the goods belong and any fraudulent or obvious imitation of such design except when the application of such design has been made with the license or written consent of the registered proprietor of the design; and

(h) goods or items produced outside Bangladesh involving infringement of the Copyright Act, 2000 (Act No. 28 of 2000) or infringement of layout design of integrated circuit that are intended for sale or use for commercial purposes within the territory of Bangladesh.

...

Note: The Government may, by an order in writing, condone, subject to such conditions, limitations or restrictions, if any, as it thinks fit to impose, any classes of goods from the provisions mentioned in sub-section (d), (e), (f), (g) and (h).

Customs Clearance Formalities      

For imported goods into Bangladesh, shipping agents submit their manifest data (containing description of imported goods by ship) electronically to the Customs authority. In the case of import by truck (through land customs stations), trucking company/driver submits IGM to the customs authority. Once the Import General Manifest (IGM) is submitted online (In the case of import by truck, manually), the nominated C&F Agent (or the importer himself) completes the goods declaration (popularly known as Bill of Entry or B/E) from their own premises and submits the goods declaration to Customs systems through ASYCUDA World. The declaration or B/E has to be made in a specific format, known as Single Administrative Document (SAD).

For release of goods from Customs, following documents need to be submitted along with the declaration for all types of imports:

  1. Letter of Credit (L/C), if applicable
  2. Invoice
  3. Bill of Lading/AWB/Truck Receipt/Railway Receipt
  4. Packing List
  5. “Country of Origin” Certificate (except coal and export-oriented garments industries)
  6. Insurance policy/cover note
  7. VAT/BIN Certificate.

Following additional documents are required for different types of goods, such as:

  1. BDS standard will be mandatory for clearance of 55 items, and in case where no certificate from and accredited laboratory from the exporting country is available, a certificate from the BSTI is necessary, as per Import Policy Order, 2015-2018 Para 26(28).
  2. Radioactivity test report from the concerned authority of the exporting country for food items (Import Policy Order, 2015-2018 Para 16).
  3. Clearance certificate(s) from the Bangladesh Atomic Energy Commission for food items to the effect that the radioactivity level found in the imported food-stuff is within the acceptable limit (Import Policy Order, 2015-2018 Para 16(9)).
  4. Pre-shipment Inspection test report for milk food products and powder milk, coal and hard coke, Break Acrylic (HS 39.15 and 3915.90), M.S. Billets (7207) and for items where the value of a single item authorized for import by public sector agencies is BDT fifty lac or above.
  5. Approval letter of the Chief Inspector of Explosives of the Ministry of Power, Energy & Mineral Resources for import of explosives (Import Policy Order, 2015-2018 Para 26(1)).
  6. Copy of intellectual property certificate (by the IPR holder of the exporting country)  in the case of import of branded goods registered under any law related to IP in Bangladesh [Para 5(6)(c) of Import Policy Order, 2015-18].

Once the duties and taxes are assessed by Customs, the importer (or his C&F agent) pays duties and taxes. On payment of duties and taxes assessed, Customs issues release order for clearance and after completion of port formalities, goods are cleared.

Samples valued up to US $100 and weighing up to 5 kg is cleared (through manual system) same-day (in Dhaka Air freight) if the consignee authorizes duty and tax to be billed to the shipper on the Air Waybill. Samples valued over US $100 and weighing more than 5 kg will require formal clearance through ASYCUDA WORLD system.

It is to be noted that for the customs clearance of imported animals, plants and plant products, quarantine conditions (such as certification from quarantine department, fumigation etc.) shall have to be observed. As per Import Policy Order, 2015-2018 Para 26(60), fumigation is mandatory in case of import of raw cotton produced and packed in Western Hemisphere.

If an import consignment is not cleared within 21 days (of the date of unloading at a Customs airport) or 30 days (of the date of unloading at a customs-port or a land customs station or customs-inland container depot), or within the extended time as the appropriate officer may allow, the consignment may be disposed of through auction [Section 82 of the Customs Act 1969].

In cases, where it is not possible immediately to assess customs duty that may be payable on any imported goods for the reason that the goods require chemical or other test or a further enquiry for purposes of assessment, or that all the documents or complete documents or full information pertaining to those goods have not been furnished, Customs authority may assess the consignment provisionally. In such cases, the importer (except goods entered for warehousing) needs to furnish unconditional bank guarantee/security deposit of an amount (as deemed sufficient by Customs) from a scheduled bank for the payment of the excess amount of duty that may be payable after the final assessment. In this case, the final assessment has to be completed within a period of 120 working days from the date of provisional assessment.

In Bangladesh, clearance of a consignment usually takes 2-5 days in Customs. If a dispute arises with regard to classification, valuation or importability, it may take even up to months. Introduction of Pre-shipment Inspection (PSI) has improved the situation to some extent. Nevertheless there are still problems such as wrong classification and false description of goods in CRFs and delay in issuing corrections by the PSI agencies.

Requirement of approvals by multiple officials on the same customs declaration (locally called Bill of Entry) increases processing time. However, significant progress has been made in the efforts to simplify customs procedures. The ASYCUDA ++ system is in operation in customs houses. The introduction of a Single Administrative Document (SAD) for export and import and Direct Trader Input (DTI) facility for traders to lodge import declarations electronically has made export-import declaration easier.

 

General Information

According to the National agreement, import licences are required for any imports for UN agencies.

The INGOs have to submit, through the NGO-Affairs Bureau, to the Custom House, the list of relief and emergency material required for implementing their projects and request an Import Certificate related to the action.

If a shipment has not received clearance within 30 days from arrival, the shipment will be considered abandoned and surrendered to Customs. No claims will be accepted after 30 days.

Clearance must occur at the port of entry. Shipments may not be transferred to another entry point within Bangladesh until clearance has been received.

Same-day clearance is available for shipments of samples valued up to US $100 and weighing up to 5 kg if consignee authorizes duty and tax to be billed to the shipper on the Air Waybill. Shipments valued over US $100 and weighing more than 5 kg will require formal clearance and will take two to four days.

Tariff rates are set at 10, 15, 20, and 25 percent. Certain products are exempt from duties.

Additional taxes/charges which may apply:

  • 15 percent value-added tax
  • Supplemental tax on certain goods
  • Landing fee
  • Insurance charge

Customs Clearance Document at a glance (by Commodity)

...

 

...

Food

...

NFI

(Shelter, WASH, Education)

...

Medicines

...

Vehicles & Spare Parts

...

Staff & Office Supplies

...

Telecoms Equipment

...

D&T Exemption Certificate

...

  • Yes
  • Original

...

  • Yes
  • Original

...

  • Yes
  • Original

...

  • Yes
  • Original

...

  • Yes
  • Original

...

  • Yes
  • Original

...

Invoice

...

  • Yes
  • Original

...

  • Yes
  • Original

...

  • Yes
  • Original

...

  • Yes
  • Original

...

  • Yes
  • Original

...

  • Yes
  • Original

...

AWB/BL/Other Transport Documents

...

  • Bill of lading [non negotiable cargo receipt]
  • Certificate of Origin
  • Cargo Manifesto

...

  • Bill of lading [non negotiable cargo receipt]
  • Certificate of Origin
  • Cargo Manifesto

...

  • Bill of lading [non negotiable cargo receipt]
  • Certificate of Origin
  • Cargo Manifesto

...

  • Bill of lading [non negotiable cargo receipt]
  • Certificate of Origin
  • Cargo Manifesto

...

  • Bill of lading [non negotiable cargo receipt]
  • Certificate of Origin
  • Cargo Manifesto

...

  • Bill of lading [non negotiable cargo receipt]
  • Certificate of Origin
  • Cargo Manifesto

...

Donation/Non-Comm Certificates

...

  • Yes
  • Original

...

  • Yes
  • Original

...

  • Yes
  • Original

...

  • Yes
  • Original

...

  • Yes
  • Original

...

  • Yes
  • Original

...

Packing / Container Lists

...

  • Yes
  • Original

...

  • Yes
  • Original

...

  • Yes
  • Original

...

  • Yes
  • Original

...

  • Yes
  • Original

...

  • Yes
  • Original

...

Phytosanitary Certificate

...

  • Yes
  • Original

...

-

...

  • Yes
  • Original

...

-

...

-

...

-

...

Other Documents

...

  • Photocopy of all original shipping documents
  • Radiation Certificate
  • Certificate of Weight and Quality Condition
  • Fumigation Certificate
  • Fit for Human Consumption Certificate

...

  • Photocopy of all original shipping documents
  • Radiation Certificate
  • Certificate of Weight and Quality Condition

...

  • Photocopy of all original shipping documents
  • Radiation Certificate
  • Health Certificate Certificate of Weight and Quality Condition
  • Fit for Human Consumption Certificate
  • Photocopy of all original shipping documents
  • Radiation Certificate from load port
  • Certificate of Weight and Quality Condition
  • Photocopy of all original shipping documents
  • Radiation Certificate from load port
  • Certificate of Weight and Quality Condition

...

  • Photocopy of all original shipping documents
  • Radiation Certificate from load port
  • Certificate of Weight and Quality Condition


...

Other Documents Details

...

Customs Clearance Document Requirements

Customs Clearance Document Requirements (by commodity)

 

Food

NFI (Shelter, WASH, Education)

Medicines

Vehicles & Spare Parts

Staff & Office Supplies

Telecoms Equipment

D&T Exemption Certificate

Certificate is required for tax exemptions

Certificate is required for tax exemptions

Certificate is required for tax exemptions

Certificate is required for tax exemptions

Certificate is required for tax exemptions

Certificate is required for tax exemptions

Invoice

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

AWB/BL/Other Transport Documents

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Donation/Non-Commercial Certificates

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Packing Lists

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Phytosanitary Certificate

For Seeds, plant products & livestock

NA

NA

NA

NA

NA

Other Documents

Health & Radioactivity Certificates

NA

No Objection Certificate

MoFA Permission

NA

No Objection Certificate

Additional Notes

Vehicles and temporary materiel

To import temporary vehicles or material for relief purpose a Certificate of Declaration, which should describe the precise use and the planning, has to be done by the agency to the

customs

Customs Office.

Telecommunication Materiel

To import telecommunication equipment (HF, VHF, Satellite) a certificate has to be provided by the Bangladesh Telecommunication Regulatory Commission (BTRC). In emergency situations the Disaster Management Bureau can facilitate this procedure.

Radioactivity test certificate

A test of radioactivity levels is mandatory for food imports for human consumption such as milk, milk products, edible oil and other food items produced in any country. The radioactivity test report from the authority of the exporting countries must indicate the level of CS 137 in each kilogram of food items shipped. Another certificate is required to state that such items are fit for human consumption. Food samples will be tested by the Bangladesh Atomic Energy Commission upon the arrival of such foods at a Bangladesh port.

A test of radioactivity levels is not required for food imported by hotels of international standard and diplomatic bonded warehouses. However, in such cases, a certificate from any internationally recognized testing agency or from the authority of the country where the food was produced is required and must be submitted together with the bill of lading. A test of radioactivity levels is not required for palm olein and RBD palm stearin produced in Malaysia or to be imported from Malaysia or Singapore. However, a test of purity of such imported items, carried out by the Bangladesh Council of Scientific and Industrial Research, is obligatory.

A radioactivity test is not necessary for imports of medicines.

The radioactivity test procedure can be relaxed in cases of imported rice and foodstuff from SAARC and South East Asian countries provided that such imports are accompanied by a certificate of origin as well as by a certificate stating that such foodstuff or rice is fit for human consumption. Perishable foodstuff imported from SAARC countries requires a radioactivity certificate from the authority of the exporting countries. The import of poultry feed and animal feed also requires radioactivity test reports, at CS 137 per kilogram, and a certificate stating that such items are fit for consumption by poultry or animals.

Sanitary and phytosanitary certificate

A sanitary certificate is required for all livestock and plants and most plant products, certifying that these items are free of insects, pests and diseases. An additional certificate is required for leaf tobacco attesting that the tobacco is free from Ephestia elutella or that this pest does not exist in the country of origin.

Other certificates

A fumigation certificate is mandatory for imports of used clothing. Straw and hay used in packing must be certified to be free from insects and diseases. A certificate of cleanliness is required by law for the import of textiles and a special certificate is required for the import of drugs and pharmaceutical products.

Additional Notes

General

·   As per the local customs procedures and formalities, the concerned clearing agent should prepare a bill of entry (Required IGM-Import General Manifesto) and submit it to customs.

·   This should be accompanied by all certificates (NOC) from local authorities and all original shipping documents:

o CDST exemption certificate,

o Plant Quarantine Certificate from the Department of Agriculture,

o Radiation Certificate from Atomic Energy Commission,

o Bill of Lading (nonnegotiable cargo receipt),

o Invoice, Certificate of Origin, Radiation Certificate from load port, Health Certificate from load port,

o Certificate of Weight and Quality Condition,

o Packing list/container list,

o Fumigation Certificate, Phytosanitary Certificate,

o Cargo Manifesto, Stowage Plane,

o Fit for Human Consumption Certificate from load port.

·  This is in order to obtain a Realize Order.

·  Time of certificate issuance is 07 working days maximum

Packing list

Required for customs clearance.

·  Although not always required by regulations, a packing list is recommended for use to expedite clearance at the port of entry for all shipments containing more than one shipping unit.

·  It should clearly identify the contents of each shipping package with that description including both the gross weight and net weight and the shipping marks and numbers.

·  Provide at least three (3) copies as part of shipping documents sent to the consignee.

·  The information on the packing list must be consistent with all information shown on the commercial invoice or pro-forma invoice

Transport document

A properly prepared transport document is required. For ocean cargo, three (3) copies of an ocean bill of lading are required. To order bills are accepted. For detailed information on completing a bill of lading, please see our interactive bill of lading exhibit. (Scroll down to see the form and click on any field for details on the information that goes in that box.) For air cargo, an airwaybill (AWB) is required.

Certificate of origin (general)

When required by the buyer (consignee) or letter of credit (L/C), prepare at least three (3) copies using general certificate of origin (CO, C/O) form, certified by a legal chamber of commerce. Consult with customer in Bangladesh regarding exact number of copies required.

Official cargo insurance requirements

All shipments to Bangladesh are required to be insured in Bangladesh. The Sadaran Bima Corporation or any Bangladesh insurance company must underwrite all insurance on imports. Insurance certificate is required.

Shipment packaging and marking requirements

Packages should be numbered if there is more than one in a shipment.

Consignee, destination, country of origin, shipment weight and quantity should be prominently displayed on packages using indelible ink.

Dangerous goods require U.N. Performance Oriented Packaging (UN POP).

Goods should be packed to withstand the following conditions: heat, moisture, and rough handling.

Straw or hay used in packing must be certified to be free of insects and disease.

Product-specific packaging/labeling requirements

Labels must include country of origin and the manufacturer's name and address.

Obscene words or transcriptions are not permitted.

Specific labeling requirements apply to food, agricultural and chemical products.

Specific packaging and labeling requirements may also pply to other products and commodities. Exporters should check with their customer for specific product requirements.

ATA carnets

ATA Carnets are not accepted.

Customs Information by Entry Points (port, lake/river, airport, overland entry points)

There are Four Custom houses and thirty active land customs stations for import and export activities and for passenger movement across Bangladesh. Chattogram Custom house is the biggest station in terms of revenue and volume of cargo. Chattogram and Mongla customs house deals with sea cargo where as Benapole custom house deals with cargo carried by truck. Dhaka custom house deals only air freight cargo. Besides cargo handling a significant number of passengers also passes these custom houses and stations.

The clearances procedure is the same in each land entry point. Even if the self clearance is possible (with a permit of the NBR office) it is highly recommended to contract a Custom Clearance Agency.

For the custom procedure only Benapole (a part of the port and sea custom clearance, see on the sea and airport assessment) is set up with an electronic system. In case of using another Land Entry Port instead of Benapole, it is highly recommended to pass through a House Broker licensed and habilitated on the entry point.

It is not permitted for foreign trucks to travel in Bangladesh with imported goods. Therefore all trans-shipments have to be loaded from foreign trucks to Bangladeshi trucks in the Customs area. It means that warehouse to warehouse import is not permitted - a part from a special agreement which has been done by the government for the Food Commodities.

Dhaka Custom House
Dhaka Custom House
kurmitola, Dhaka.
Phone: 8914890 – 5 (PABX)
Fax : 02 – 8911132

Chattogram Custom House
Chattogram Custom House
Chattogram.
Phone: 031 - 723101 - 7 (PABX)
Fax : 031 – 713988

Mongla Custom House
Mongla Custom House
Khalishpur, Khulna.
Phone: 041 - 760362 - 5(PABX)
Fax : 041 – 762694

Benapole Custom House
Benapole Custom House
Benapole, Jashore.
Fax : 0421 – 75118

Customs Clearance Procedures for Export

Section 131 of the Customs Act, 1969 requires clearance of Customs for export. According to section 131, goods shall not be allowed to load/stuff in containers or ship for export unless an export declaration (known as Bill of Export/Shipping Bill) is submitted to Customs in a prescribed format, and the same is approved by the Customs authority. Description of goods, value, name of exporters, name of foreign buyers/importers, and name of transport operators are specified in the declaration.

According to the Prescribed Bill of Entry and Bill of Export Form Order, 2001 issued by the NBR, following documents are to be enclosed (for all export consignments) with the Bill of Export for customs clearance:

  1. Export L/C; if there is no export L/C, Export Contract or Purchase Order or Export Guarantee approved by the negotiating bank.
  2. Commercial invoice containing detailed description of goods and signed by the exporter.
  3. Packing list-containing quantity, weight and packing information.
  4. EXP form certified by Authorized Dealers (ADs) to ensure the realization of export proceeds.
  5. Certificate of Origin of export goods (issued by EPB or Chamber of Commerce and Industry).
  6. VAT registration certificate.
  7. Taxpayer Identification Number (TIN) issued by Income Tax Department under the NBR.

For some categories, product-wise additional certification/documents are necessary for export.

Some of them include:

  1. Export Restriction Certificate (ERC) for jute, jute goods and tea.
  2. Consignment wise export permit issued by the Bangladesh Tea Board for export of tea.
  3. Approval of the Ministry of Industries in the case of export of Urea fertilizer produced in all factories except KAFCO.
  4. ‘No objection certificate’ from the Ministry of Information in the case of export of entertainment programs, music, drama, films, documentary films etc. in the form of audio cassettes, video cassettes, CDs, DVDs etc. 
  5. Utilization Declaration for export of RMG under bonded warehouse or Utilization Permission for export of other goods under bonded warehouse.
  6. Phytosanitary certificate for agricultural goods (such as vegetables, corns etc.) as per the requirement of the country of export (issued by the Plant Protection Wing of the Department of Agriculture Extension). 
  7. Quality control certificate in case of export of products for which such certificate is obligatory (e.g. quality control certificate by the Department of Fisheries is necessary as per the requirements of the country of destination for frozen fish).
  8. NOC from the CCI&E and Bangladesh Bank to allow exports on an export-cum-import or returnable basis. 
  9. Bank guarantee equalling the value of goods to be exported on an export-cum-import or returnable basis.
  10. Once the export declaration is approved by the Customs authority after documentary check and physical verification of export consignments, exportable goods are loaded into containers and stuffed into the ship/aircraft/truck. Export is complete once the ship/truck/airlines leaves the port, and customs officer in charge (PO-on-Board/gate division officer in charge) signs on the back of the 2nd copy of the shipping bill (as ‘shipped on board’). It is to be noted that where goods are loaded into containers at the private ICDs/exporters’ premises, gate division officer may check the goods before it proceeds to the port area.

Duties and Tax Exemption

For contact information regarding government custom authorities, please follow the link below: 

4.2.1 Bangladesh Government Contact List

Emergency Response:

[Note: This section contains information which is related and applicable to ‘crisis’ times. These instruments can be applied when an emergency is officially declared by the Government.  When this occurs, there is usually a streamlined process to import goods duty and tax free.]

...

Agreements / Conventions Description

...

Ratified by Country?

(Yes / No)

...

WCO (World Customs Organization) member

...

Yes - 1st Jan 1985

...

Annex J-5 Revised Kyoto Convention

...

n/a

...

OCHA Model Agreement

...

n/a

...

Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)

...

n/a

...

Regional Agreements (on emergency/disaster response, but also customs unions, regional integration)

...

Special custom regulation of procedure for Humanitarian Emergency has not yet been established by the Bangladesh Government. However in humanitarian emergency situations it is possible to use the UN and Disaster Management Bureau or Logistic Cluster as facilitator for help with the custom authority.

Exemption Regular Regime (Non-Emergency Response)

[Note: This section should contain information on the usual duties & taxes exemption regime during non-emergency times, when there is no declared state of emergency and no streamlines process (e.g. regular importations/development/etc.).]

...

Organizational Requirements to obtain Duty Free Status

...

United Nations Agencies

...

All imported relief (humanitarian) goods are exempted from duties and taxes. This concession is contained in a Special Order-Circular that originates from the Ministry of Finance, Internal Resources Division (Economic Relations Division), Customs.
This circular/law is dated as 3rd Chaitra, 1398 Bangla, 17 March 1992, referenced as SRO No.61-law/92/1444/Customs and developed from the Customs Act of 1969 (IV of 1969), Section 19 and the Value Added Tax Law, Section 14(1) of 1991 (no. 22 law of 1991). In its short form, it is referred to asSRO-61
As per the SRO-61, the following organizations are allowed to be operational in Bangladesh:
The Bangladesh Red Crescent Society, as well as NGOs,
INGOs, and national and international voluntary organizations which have a valid registration certificate from the NGO Bureau Affair.

...

Non Governmental Organizations

...

  •  See above

Exemption Certificate Application Procedure

...

Duties and Taxes Exemption Application Procedure

...

Generalities (include a list of necessary documentation)

...

  • Official and regular procedure of duties exception doesn’t exist in Bangladesh for emergency and relief special purpose.
    Each INGO, NGO and other organisation involved in humanitarian and Relief issue in Bangladesh has to contact the NGO Bureau Affairs the National Board of Revenue and Disaster Management Bureau in order to negotiate a customs agreement related to their own activities.
  • For UN agencies, duty free tax exemption letter needs to be obtained for relief items from Ministry of Disaster Management and Relief.
  • For the humanitarian agencies and International NGOs, the NGO Bureau Affairs is in charge of following up on the process of exemption of taxes and duty. Due to the fact that all the administrative procedures have not been computerized and that each step of the procedure requires a signature, it is highly recommended to follow the process personally otherwise the process can take a long time to be completed.
  • An official duty exemption agreement has been done for the UN and implementing partners. Therefore UN has to provide a copy of this agreement and the implementing partner a copy of the MoE.

...

Process to be followed (step by step or flowchart)

...

  • See above

Exemption Certificate Document Requirements

Yes, Original,1 copy, (applies to and NGOs)

Duties and Taxes Exemption Certificate Document Requirements (by commodity)

 

Food

NFI (Shelter, WASH, Education)

Medicines

Vehicle & Spare Parts

Staff & Office Supplies

Telecoms Equipment

Invoice

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

AWB/BL/Other Transport

Documents

UN

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Donation/Non-Commercial Certificates

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Packing Lists

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Yes, Original,1 copy, (applies to UN and NGOs)

Other Documents

Health & Radioactivity Certificates

N/A

No Objection Certificate*

MoFA Permission

N/A

No Objection Certificate

Additional Notes

Health Certificate should certify as ‘fit for human consumption’ this can be obtained from either the country of origin or Bangladesh Ministry of Health.

Radioactivity Certificate: is mandatory for food imports for human consumption such as milk, milk products, edible oil and other food items produced in any country. The radioactivity test report from the authority of the exporting countries must indicate levels of CS 137.

No Objection Certificates (NoC):

As per the Drug Act and Drug Ordinance of Bangladesh, any importation of medical goods including medicines, whether for relief or commercial use, must obtain ‘No Objection Certificate (NoC)’ from the Directorate General of Drug Administration (DGDA).

Telecommunication Equipment also requires an NOC from the Bangladesh Telecommunication Regulatory Commission (BTRC)

Vehicles require permission from the Ministry of Foreign Affairs (MOFA) – if they are tax exempt and for official use. The format of this permission is not specified/consistent; it maybe a NoC, or it may require an import permit from Office of Chief Controller of Imports and Exports (CCI&E) or other form of permission. To import temporary vehicles or material for relief purpose a Certificate of Declaration, which should describe the precise use and the planning, has to be done by the agency to the customs Office.

Customs Clearance

General Information 

...

Agencies

...

...

NGO’s

...

Customs Clearance Document Requirements

Documents

UN Umbrella

NGO’s

Body concerned

Bill of entry

Yes

Yes

Custom Borders

Import Permit

No

Yes

NGO Bureau Affairs, Disaster Management Bureau, Custom House

Letter of Authorization

Yes

Donation Certificate

Suppliers and Agencies

Exemption certificate

UN and National Agreement

Special Agreement

NGO Bureau Affairs, Disaster Management Bureau, Custom House

Original Bill Of Lading duly endorsed

Yes

Yes

Transporter

Original Invoice

Yes

Yes

Supplier

Original Packing List

Yes

Yes

Supplier

The items concerned by the SRO 61 had been listed as bellow (also see attached document – Relief Items SRO 61) :

  1. Capital machinery;
  2. Raw materials of Medicine;
  3. Poultry Medicine, Feed & machinery;
  4. Defence equipment;
  5. Chemicals of leather and leather goods;
  6. Private power generation units;
  7. Textile raw materials and machinery;
  8. Solar power equipment;
  9. Relief items;
  10. Goods for blind and physically retarded people; and
  11. Imports by Embassies and UN.

...

Customs Clearance Document Requirements (by commodity)

...

 

...

Food

...

NFI (Shelter, WASH, Education)

...

Medicines

...

Vehicles & Spare Parts

...

Staff & Office Supplies

...

Telecoms Equipment

...

D&T Exemption Certificate

...

Certificate is required for tax exemptions

...

Certificate is required for tax exemptions

...

Certificate is required for tax exemptions

...

Certificate is required for tax exemptions

...

Certificate is required for tax exemptions

...

Certificate is required for tax exemptions

...

Invoice

...

Yes, Original,1 copy, (applies to UN and NGOs)

...

Yes, Original,1 copy, (applies to UN and NGOs)

...

Yes, Original,1 copy, (applies to UN and NGOs)

...

Yes, Original,1 copy, (applies to UN and NGOs)

...

Yes, Original,1 copy, (applies to UN and NGOs)

...

Yes, Original,1 copy, (applies to UN and NGOs)

...

AWB/BL/Other Transport Documents

...

Yes, Original,1 copy, (applies to UN and NGOs)

...

Yes, Original,1 copy, (applies to UN and NGOs)

...

Yes, Original,1 copy, (applies to UN and NGOs)

...

Yes, Original,1 copy, (applies to UN and NGOs)

...

Yes, Original,1 copy, (applies to UN and NGOs)

...

Yes, Original,1 copy, (applies to UN and NGOs)

...

Donation/Non-Commercial Certificates

...

Yes, Original,1 copy, (applies to UN and NGOs)

...

Yes, Original,1 copy, (applies to UN and NGOs)

...

Yes, Original,1 copy, (applies to UN and NGOs)

...

Yes, Original,1 copy, (applies to UN and NGOs)

...

Yes, Original,1 copy, (applies to UN and NGOs)

...

Yes, Original,1 copy, (applies to UN and NGOs)

...

Packing Lists

...

Yes, Original,1 copy, (applies to UN and NGOs)

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Yes, Original,1 copy, (applies to UN and NGOs)

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Yes, Original,1 copy, (applies to UN and NGOs)

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Yes, Original,1 copy, (applies to UN and NGOs)

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Yes, Original,1 copy, (applies to UN and NGOs)

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Yes, Original,1 copy, (applies to UN and NGOs)

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Phytosanitary Certificate

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For Seeds, plant products & livestock

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NA

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NA

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NA

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NA

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NA

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Other Documents

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Health & Radioactivity Certificates

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NA

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No Objection Certificate

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MoFA Permission

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NA

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No Objection Certificate

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Additional Notes

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Refer to clarification in notes under the tax exemption process (above).

Other certificates

  • A fumigation certificate is mandatory for imports of used clothing.
  • Straw and hay used in packing must be certified to be free from insects and diseases.
  • A certificate of cleanliness is required by law for the import of textiles and a special certificate is required for the import of drugs and pharmaceutical products.
  • An additional certificate is required for leaf tobacco attesting that the tobacco is free from Ephestia elutella or that this pest does not exist in the country of origin.

Radioactivity Tests

  • Food samples will be tested by the Bangladesh Atomic Energy Commission upon the arrival of such foods at a Bangladesh port.
  • A test of radioactivity levels is not required for food imported by hotels of international standard and diplomatic bonded warehouses.
  • Certificate from any internationally recognized testing agency or from the authority of the country where the food was produced is required and must be submitted together with the bill of lading.
  • The radioactivity test procedure can be relaxed in cases of imported rice and foodstuff from SAARC and South East Asian countries provided that such imports are accompanied by a certificate of origin as well as by a certificate stating that such foodstuff or rice is fit for human consumption. Perishable foodstuff imported from SAARC countries requires a radioactivity certificate from the authority of the exporting countries.
  • The import of poultry feed and animal feed also requires radioactivity test reports, at CS 137 per kilogram, and a certificate stating that such items are fit for consumption by poultry or animals.
  • A test of radioactivity levels is not required for palm oil and RBD palm stearin produced in Malaysia or to be imported from Malaysia or Singapore. However, a test of purity of such imported items, carried out by the Bangladesh Council of Scientific and Industrial Research, is obligatory.
  • A radioactivity test is not necessary for imports of cigarettes, cigarette paper, pipe tobacco, whisky, beer and other alcoholic beverages, concentrated essence, spices and medicines.

 

The Bangladesh Land Port Authority (BSBK)

BSBK was established under the Bangladesh Sthala Bandar Kartipaksha Act. 2001 under the Ministry of Shipping.Out of 181 border check-posts 13 Land Customs stations have been declared land ports and placed under the control of Bangladesh Sthala Bandar Kartipaksha (BSBK).

All handling, warehousing and technical activities from the land port entry are done under the supervision of the Land Port Authority.

Entry Points Information

This LCA focuses on information collected on the Benapole and Teknaf entry points. A part from the ports and airport (see chapters related) the main entry point from India to Bangladesh is Benapole. Teknaf is another important entry point useful and suitable as international corridor on the boarder with Myanmar.

Benapole – District of Jessore

Indian – Bangladesh Border

Benapole is the biggest entry point in terms of cargo traffic between India and Bangladesh. 60% of the border trade movement into Bangladesh takes place through this border entry point.

  • Localisation: 1:30 hours drive by WFP cars from Jessore to Benapole, 80 Km from Calcutta.
  • Road Condition: 2 line road in good in condition – A lot of rickshaws and local traffic.
  • Gates at the entrance from no man’s land to Bangladesh: In and Out activity. This gate is used both by passengers and import of material. A project to develop a special entry for trucks has been initiated and will be operational in the coming months.

Focal Points

Land Port Entry:

  • Deputy Director Traffic
  • Tel 0421-76196 : 0421 75296
  • Operating Hours: 6:00 to 18:00 Saturday to Thursday

Customs:

  • Joint Commissioner Benapole
  • Tel Office: 04228-7548
  • Tel Res. 04228-75502
  • Operating Hours: 9:00 to 16:00 Sunday to Thursday

Handling

  • All the handle procedures, warehousing and movement management of the Benapole Entry point have to be done under the supervision of the Land Port Authority.
  • The logistics capacity of the Land Port authority is around 1000 trucks of 10 MT per days.

Warehousing

  • The ware housing capacity is around 37.000 MT

Customs and Clearing system

  • Bangladesh has adopted and implemented the ‘ASYCUDA’ system for customs on all border points. Customs clearance is computerized only at Benapole
  • Almost 600 Customs Clearance Agents has been licensed to Benapole Custom Clearance.

Teknaf – District of Cox’s Bazar

Bangladesh – Myanmar

General Information

  • Only Entry point from Myanmar to Bangladesh – passengers and small
  • Boat for Food and NF Items – River boat with small Jetty
  • Maximum depth 2 meters
  • 120 MT Indian boat.
  • Teknaf – Cox’s Bazar: 2:30 hrs car drive, 2 lines road average conditions
  • Cox’s Bazar – Chittagong: 3:30 hrs car drive, 2 lines road good conditions but a lot rickshaw traffic

Focal Points

Land Port Entry:

  • United Land Port Teknaf LTD.
  • Asst General Manager
  • Phone: 0342-675077

Customs:

  • Superintendent Custom
  • Phone: 03426-75068
  • Operating Hours: 9:00 to 17:00 Sunday to Thursday

Handling

  • Under supervision of the United Land Port Teknaf LTD.
  • Capacity Download – Unload of 1000 MT per days

Warehousing

  • Good Conditions
  • 5.000 MT capacity

Transit Regime

There are no transit land to land facilities in Bangladesh.

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