§ 1Short title, extent and commencement
Sections300
LanguageEnglish
The Customs Act, 1969 is the principal legislation governing the import, export, and transit of goods across the borders of Bangladesh. It applies to all goods brought into or taken out of Bangladesh by land, sea, or air, and to all persons engaged in the import, export, or transport of such goods. The Act establishes a comprehensive framework for customs administration, including the appointment of customs officers, the declaration of goods, assessment and payment of customs duties, clearance of goods, and the prevention of smuggling. Key mechanisms include the power of customs officers to search persons, vehicles, vessels, and premises (Sections 155-160), to seize suspected smuggled goods, and to detain persons involved in smuggling. The Act prescribes procedures for the valuation of goods for duty purposes, the classification of goods under the customs tariff, and the grant of exemptions and refunds. Penalties for customs offences include confiscation of goods, fines, and imprisonment (up to seven years for smuggling, with minimum sentences for certain offences). The Act establishes Customs Appeal Authorities and the Customs, Excise and VAT Appellate Tribunal for dispute resolution. Notable provisions include the provisions for baggage rules, transit and transhipment of goods, warehousing of dutiable goods, and the establishment of export processing zones with special customs regimes. The Act was repealed by the Customs Act, 2023 (Act 57 of 2023) and replaced by the new customs law. It remains historically significant as the foundation upon which Bangladesh's modern customs regime was built.
Full text · showing key sections
§ 2Definition
In this Act, unless the context is inconsistent, the words used have the following meanings—
§ 2AAct to override other laws
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[2A.Notwithstanding anything contained in any other law for the time being in force, or any other legal instrument having the force of law, the provisions of this Act shall have the effect.]
§ 3Appointment of officers of Customs
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[3. For the purposes of this Act, the Board may, by notification in the official Gazette, appoint, in relation to any area or function specified in the notification, any person to be-
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[(a) a Chief Commissioner of Coustoms;
(aa) a Commissioner of Coustoms;]
(b) a Commissioner of Customs (Appeal);
(c) a Commissioner of Customs (Bond);
(d) a Commissioner of Customs (Valuation and Internal Audit);
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[(dd) a Commissioner of Customs (Single Window); ]
(e) a Director General (Customs Intelligence and Investigation);
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[(f) a Director General (Audit, Intelligence and Investigation, Value Added Tax);]
(g) a Director General (Duty Exemption and Drawback);
(h) a Director General (Training);
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[(hh) a Director General, Central Intelligence Cell;]
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[(hhh) a Director General (Customs Risk Management Unit)
;]
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[(i) an Additional Commissioner of Customs or an Additional Director General or a Director (Central Intelligence Cell)
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[or an Additional Director General (Customs Risk Management Unit)];
(j)a Joint Commissioner of Customs or a Director or a Joint Director (Central Intelligence Cell)
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[or a Director General (Customs Risk Management Unit)];]
(k) a Deputy Commissioner of Customs or a Deputy Director;
(l) an Assistant Commissioner of Customs or an Assistant Director;
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[ (ll) a Revenue Officer;]
(m) an officer of Customs with any other designation.]
§ 4Powers and duties of officers of Customs
An officer of Customs appointed under section 3 shall exercise such powers and discharge such duties as are conferred or imposed on him by or under this Act; and he shall also be competent to exercise all powers and discharge all duties conferred or imposed upon any officer subordinate to him:
Provided that, notwithstanding anything contained in this Act or the rules, the Board may, by general or special order, impose such limitations or conditions on the exercise of such powers and discharge of such duties as it thinks fit.
§ 5Delegation of powers
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[5. The Board may, by notification in the official Gazette, and subject to such limitations or conditions, if any, as may be specified therein, empower by name or designation-
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[(a) any Additional Commissioner of Customs to exercise any of the powers of a Commissioner of Customs specified in clauses (a), (b), (c) and (d) of section 3;]
(b) any Joint Commissioner of Customs to exercise any of the powers of an Additional Commissioner of Customs or a Commissioner of Customs
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[specified at clauses (a), (c) and (d) of section 3];
(c) any Deputy Commissioner of Customs to exercise any of the powers of a Joint Commissioner of Customs or an Additional Commissioner of Customs;
(d) any Assistant Commissioner of Customs to exercise any of the powers of a Deputy Commissioner of Customs;
(e) any other officer of Customs to exercise any of the powers of an Assistant Commissioner of Customs.]
§ 6Entrustment of functions of customs officers to certain other officers
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[6. (1) The Board may, by an official order, entrust, conditionally or unconditionally, any function of an officer of customs under this Act to any other officer of the Government.
(2)No officer entrusted with any function of an officer of customs under sub-section (1) shall interfere in any manner in the performance of any function by an officer of customs in places notified under section 9.]
§ 7Assistance to the officers of Customs
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[7. Assistance to the officers of customs.- All officers and staffs of government and semi-government organizations, law enforcement agencies, security forces, autonomous bodies, statutory bodies, financial institutions, educational institutions, private organizations, local government and non-government organizations shall assist the officers of customs in the discharge of their functions under this Act.]
§ 8Exemption from service on jury or inquest or as assessors
Notwithstanding anything contained in any other law, no officer of the Board or Commissioner of Customs and no other officer of Customs whom the Board or Commissioner of Customs deems it necessary to exempt on grounds of public duty, shall be compelled to serve on
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[an inquest].
§ 9Declaration of customs-ports, customs-airports, etc.
The Board may, by notification in the official Gazette, declare-
(a) the ports and airports which alone shall be customs-ports or customs-airports for the unloading of imported goods and loading of goods for export or any class of such goods;
(b) the places which alone shall be land customs-stations
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[or customs-inland container depot]
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[or customs inland-water container terminal] for the clearance of goods or any class of goods imported or to be exported by land or inland waterways;
(c) the routes by which alone goods or any class of goods specified in the notification may pass by land or inland waterways into or out of Bangladesh, or to or from any land customs-station
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[or customs stations] or to or from any land frontier;
(d) the places which alone shall be ports for the carrying on of coastal trade with any specified customs-ports in Bangladesh; and
(e) what shall for the purposes of this Act be deemed to be a custom-house and the limits thereof.
§ 10Power to approve landing places and specify limits of customs-stations
The Board may, by notification in the official Gazette-
(a) specify the limits of any customs-station; and
(b) approve proper places in any customs-station for the loading and unloading of goods or any class of goods.
§ 11Power to declare warehousing stations
The Board may, by notification in the official Gazette, declare places to be warehousing stations at which alone public warehouses may be appointed and private warehouses may be licensed.
§ 12Power to appoint public warehouses
At any warehousing station, the
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[Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board] may, from time to time, appoint public warehouses wherein dutiable goods may be deposited without payment of customs-duty.
§ 13Private warehouse license
Government may issue license to private warehouse subject to conditions.
§ 14Stations for officers of Customs to board and land
The Commissioner of Customs may, from time to time, appoint, in or near any customs-ports, stations or limits at or within which vessels arriving at or departing from such port shall bring to for the boarding or landing of officers of customs, and may, unless separate provisions therefore have been made under the
Ports Act, 1908
(XV of 1908) direct at what particular place in any such port vessels, not brought into port by pilots, shall anchor or moor.
§ 15Prohibition
Can declare import or export of any goods prohibited, if it is necessary for public interest or security.
§ 16Power to prohibit or restrict importation and exportation of goods
The Government may, from time to time, by notification in the official Gazette, prohibit or restrict the bringing in to or taking out of Bangladesh of any goods of specified description by air, sea or land.
§ 17Detention and confiscation of goods imported in breach of section 15 or section 16
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[17. Where any goods are imported into or attempted to be exported out of Bangladesh in violation of the provisions of the section 15 or of a notification under section 16, such goods shall, without prejudice to any other penalty to which the offender may be liable under this Act, or any other law, be liable to be detained and confiscated and shall be disposed of in such a manner as may be prescribed.]
§ 18dutiable goods
Duty shall be levied on the goods at the rate prescribed under this Act.
§ 18AImposition of countervailing duty
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[18A. (1) Where any country or territory pays, bestows, directly or indirectly, any subsidy upon the manufacture or production therein or the exportation therefrom of any goods including any subsidy on transportation of such goods, then, upon the importation of any such goods into Bangladesh, whether the same is imported directly from the country of manufacture, production or otherwise, and whether it is imported in the same condition as when exported from the country of manufacture or production or has been changed in condition by manufacture, production or otherwise, the Government may, by notification in the official Gazette, impose a countervailing duty not exceeding the amount of such subsidy.
Explanation- For the purposes of this section, subsidy shall be deemed to exist, if-
(a) there is financial contribution by a Government, or any public body within the territory of the exporting or producing country, that is, where-
(i) a Government practice involves a direct transfer of funds (including grants, loans and equity infusion) or potential direct transfer of funds or liabilities or both;
(ii) Government revenue that is otherwise due is forgone or not collected (including fiscal incentives);
(iii) a Government provides goods or services other than general infrastructure or purchases goods;
(iv) a Government makes payments to funding mechanism, or entrusts or directs a private body to carry out one or more of the type of functions specified in clauses (i), (ii) and (iii) which would normally be vested in the Government and the practice, in no real sense, differs from practices normally followed by Governments; or
(b) a Government grants or maintains any form of income or price support, which operates directly or indirectly to increase export of any goods from, or to reduce import of any goods to its territory, and a benefit is thereby conferred.
(2)The Government may, pending the determination of the amount of subsidy, in accordance with the provisions of this section and the rules made thereunder impose a countervailing duty under this sub-section not exceeding the amount of such subsidy as provisionally estimated by it and if such countervailing duty exceeds the subsidy as so determined,-
(a) the Government shall, having regard to such determination and as soon as may be after such determination reduce such countervailing duty; and
(b) refund shall be made of so much of such countervailing duty which has been collected as is in excess of the countervailing duty as so reduced.
(a) the Government shall, having regard to such determination and as soon as may be after such determination reduce such countervailing duty; and
(b) refund shall be made of so much of such countervailing duty which has been collected as is in excess of the countervailing duty as so reduced.
(3)Subject to any rules made by the Government, by notification in the official Gazette, the countervailing duty under sub-section (1) or sub-section (2) shall not be levied unless it is determined that-
(a) the subsidy relates to export performance;
(b) the subsidy relates to the use of domestic raw materials over imported raw materials in the exported goods; or
(c) the subsidy has been conferred on a limited number of persons engaged in manufacturing, producing or exporting the goods unless such a subsidy is for-
(i) research activities conducted by or on behalf of persons engaged in the manufacture, production or export; or
(ii) assistance to disadvantaged regions within the territory of the exporting country; or
(iii) assistance to promote adaptation of existing facilities to new environmental requirements.
(a) the subsidy relates to export performance;
(b) the subsidy relates to the use of domestic raw materials over imported raw materials in the exported goods; or
(c) the subsidy has been conferred on a limited number of persons engaged in manufacturing, producing or exporting the goods unless such a subsidy is for-
(i) research activities conducted by or on behalf of persons engaged in the manufacture, production or export; or
(ii) assistance to disadvantaged regions within the territory of the exporting country; or
(iii) assistance to promote adaptation of existing facilities to new environmental requirements.
(4)If the Government, is of the opinion that the injury to the domestic industry which is difficult to repair, is caused by massive imports in a relatively short period, of the goods benefiting from subsidies paid or bestowed and where in order to preclude the recurrence of such injury, it is necessary to levy countervailing duty retrospectively, the Government may, by notification in the official Gazette, impose countervailing duty from a date prior to the date of imposition of countervailing duty under sub-section (2) but not beyond ninety days from the date of notification under that sub-section and notwithstanding anything contained in any law for the time being in force, such duty shall be payable from the date as specified in the notification issued under this sub-section.
(5)The countervailing duty chargeable under this section shall be in addition to any other duty imposed under this Act or any other law for the time being in force.
(6)The countervailing duty imposed under this section shall unless revoked earlier, cease to have effect on the expiry of five years from the date of such imposition:
Provided thatif the Government, in a review, is of the opinion that the cessation of such duty is likely to lead to continuation or recurrence of subsidisation and injury, it may, from time to time, extend the period of such imposition for a further period of five years and such further period shall commence from the date of order of such extension:
Provided further that where a review initiated before the expiry of the aforesaid period of five years has not come to a conclusion before such expiry, the countervailing duty may continue to remain in force pending outcome of such a review for a further period not exceeding one year.
(7)The amount of any subsidy referred to in sub-section (1) or sub-section (2) shall, from time to time, be ascertained and determined by the Government, after such inquiry as it may consider necessary and the Government may, by notification in the official Gazette, make rules for the identification of such goods and for the assessment and collection of any countervailing duty imposed upon the importation thereof under this section.
(8)No proceeding for imposition of countervailing duty under this section shall commence unless the Bangladesh Tariff Commission, on receipt of a written application by or on behalf of a domestic industry, informs the Government that there is prima-facie evidence of injury which is caused by direct or indirect subsidy on any particular imported goods.
§ 18BImposition of anti-dumping duty
(1)Where any goods are exported from any country or territory (hereinafter in this section referred to as the exporting country or territory) to Bangladesh at less than the normal value, then, upon the importation of such goods into Bangladesh, the Government may, by notification in the official Gazette, impose an anti-dumping duty not exceeding the margin of dumping in relation to such goods.
Explanation- For the purposes of this section,-
(a) “margin of dumping”, in relation to any goods, means the difference between its export price and its normal value;
(b) “export price”, in relation to any goods, means the price of the goods exported from the exporting country or territory and in cases where there is no export price or where the export price is unreliable because of association or a compensatory arrangement between the exporter and the importer or a third party, the export price may be constructed on the basis of the price at which the imported goods are first resold to an independent buyer, or if the goods are not resold to an independent buyer, or not resold in the condition as imported, on such reasonable basis as may be determined in accordance with the rules made under sub-section (6);
(c) “normal value”, in relation to any goods, means-
(i) the comparable price, in the ordinary course of trade, for the like goods when meant for consumption in the exporting country or territory as determined in accordance with the rules made under sub-section (6); or
(ii) when there are no sales of the like goods in the ordinary course of trade in the domestic market of the exporting country or territory, or, when because of the particular market situation or low volume of the sales in the domestic market of the exporting country or territory, such sales do not permit a proper comparison, the normal value shall be either-
(a) comparable representative price of the like goods when exported from the exporting country or territory or an appropriate third country as determined in accordance with the rules made under sub-section (6); or
(b) the cost of production of the said goods in the country of origin along with reasonable addition for administrative, selling and general costs and for profits, as determined in accordance with the rules made under sub-section (6):
Provided thatin the case of import of the goods from a country other than the country of origin and where the goods have been merely transhipped through the country of export or such goods are not produced in the country of export, or there is no comparable price in the country of export, the normal value shall be determined with reference to the price in country of origin.
(2)The Government may, pending the determination of the normal value and the margin of dumping in relation to any goods, in accordance with the provisions of this section and the rules made thereunder, impose on the importation of such goods into Bangladesh an anti-dumping duty on the basis of a provisional estimate of such value and margin and if such anti-dumping duty exceeds the margin as so determined-
(a) the Government shall, having regard to such determination and as soon as may be after such determination, reduce such anti-dumping duty; and
(b) refund shall be made of so much of the anti-dumping duty which has been collected as is in excess of anti-dumping duty as so reduced.
(a) the Government shall, having regard to such determination and as soon as may be after such determination, reduce such anti-dumping duty; and
(b) refund shall be made of so much of the anti-dumping duty which has been collected as is in excess of anti-dumping duty as so reduced.
(3)if the Government, in respect of the dumped goods under inquiry, is of the opinion that-
(i) there is a history of dumping which caused injury or that the importer was, or should have been, aware that the exporter practices dumping and that such dumping cause injury; and
(ii) the injury is caused by massive dumping of goods imported in a relatively short time which in light of the timing and the volume of imported goods dumped and other circumstances, is likely to seriously undermine the remedial effect of the anti-dumping duty liable to be levied, the Government may, by notification in the official Gazette, levy anti-dumping duty retrospectively from a date prior to the date of imposition of anti-dumping duty under sub-section (2) but not beyond ninety days from the date of notification under that sub-section and notwithstanding anything contained in any law for the time being in force, such duty shall be payable at such rate and from such date as may be specified in the notification.
(i) there is a history of dumping which caused injury or that the importer was, or should have been, aware that the exporter practices dumping and that such dumping cause injury; and
(ii) the injury is caused by massive dumping of goods imported in a relatively short time which in light of the timing and the volume of imported goods dumped and other circumstances, is likely to seriously undermine the remedial effect of the anti-dumping duty liable to be levied, the Government may, by notification in the official Gazette, levy anti-dumping duty retrospectively from a date prior to the date of imposition of anti-dumping duty under sub-section (2) but not beyond ninety days from the date of notification under that sub-section and notwithstanding anything contained in any law for the time being in force, such duty shall be payable at such rate and from such date as may be specified in the notification.
(4)The anti-dumping duty chargeable under this section shall be in addition to any other duty imposed under this Act or any other law for the time being in force.
(5)The anti-dumping duty imposed under this section shall, unless revoked earlier, cease to have effect on the expiry of five years from the date of such imposition:
Provided thatif the Government, in a review, is of the opinion that the cessation of such duty is likely to lead to continuation or recurrence of dumping and injury, it may, from time to time, extend the period of such imposition for a further period of five years and such further period shall commence from the date of order of such extension:
Provided further that where a review initiated before the expiry of the aforesaid period of five years has not come to a conclusion before such expiry, the anti-dumping duty may continue to remain in force pending the outcome of such a review for a further period not exceeding one year.
(6)The margin of dumping as referred to in sub-section (1) or sub-section (2) shall, from time to time, as ascertained and determined by the Government after such inquiry as it may consider necessary and the Government may, by notification in the official Gazette, make rules for the purposes of this section and without prejudice to the generality of the foregoing, such rules may provide for the manner in which goods liable for any anti-dumping duty under this section may be identified and for the manner in which the export price and the normal value of and the margin of dumping in relation to such goods may be determined and for the assessment and collection of such anti-dumping duty.
(7)No proceeding for imposition of anti-dumping duty under this section shall commence unless the Bangladesh Tariff Commission, on receipt of a written application by or on behalf of a domestic industry, informs the Government that there is prima-facie evidence of injury which is caused by dumping on any particular imported goods.
§ 18CNo imposition under section 18A or 18B in certain cases
(1)Notwithstanding anything contained in section 18A or section 18B-
(a) no goods shall be subjected to both countervailing duty and anti-dumping duty to compensate for the same situation of dumping or export subsidisation;
(b) The Government shall not levy any countervailing duty or anti-dumping duty-
(i) under section 18A or section 18B by reasons of exemption of such goods from duties or taxes borne by the like goods when meant for consumption in the country of origin or exportation or by reasons of refund of such duties or taxes;
(ii) under sub-section (1) of each of these sections, on the import into Bangladesh of any goods from a member country of the World Trade Organization or from a country with which the Government of the People's Republic of Bangladesh has a most favoured nation agreement (hereinafter referred as a specified country), unless in accordance with the rules made under sub-section (2) of this section, a determination has been made that import of such goods into Bangladesh causes or threatens to cause material injury to any established industry in Bangladesh or materially retards the establishment of any industry in Bangladesh; and
(iii) under sub-section (2) of each of these sections on import into Bangladesh of any goods from the specified countries unless in accordance with the rules made under sub-section (2) of this section, preliminary findings have been made of subsidy or dumping and consequent injury to domestic industry; and a further determination has also been made that a duty is necessary to prevent injury being caused during the investigation:
(a) no goods shall be subjected to both countervailing duty and anti-dumping duty to compensate for the same situation of dumping or export subsidisation;
(b) The Government shall not levy any countervailing duty or anti-dumping duty-
(i) under section 18A or section 18B by reasons of exemption of such goods from duties or taxes borne by the like goods when meant for consumption in the country of origin or exportation or by reasons of refund of such duties or taxes;
(ii) under sub-section (1) of each of these sections, on the import into Bangladesh of any goods from a member country of the World Trade Organization or from a country with which the Government of the People's Republic of Bangladesh has a most favoured nation agreement (hereinafter referred as a specified country), unless in accordance with the rules made under sub-section (2) of this section, a determination has been made that import of such goods into Bangladesh causes or threatens to cause material injury to any established industry in Bangladesh or materially retards the establishment of any industry in Bangladesh; and
(iii) under sub-section (2) of each of these sections on import into Bangladesh of any goods from the specified countries unless in accordance with the rules made under sub-section (2) of this section, preliminary findings have been made of subsidy or dumping and consequent injury to domestic industry; and a further determination has also been made that a duty is necessary to prevent injury being caused during the investigation:
Provided thatnothing contained in sub-clauses (ii) and (iii) of clause (b) shall apply if a countervailing duty or an anti-dumping duty has been imposed on any goods to prevent injury or threat of an injury to the domestic industry of a third country exporting the like goods to Bangladesh;
(c) The Government may not levy-
(i) any countervailing duty under section 18A, at any time, upon receipt of satisfactory voluntary undertaking from the Government of the exporting country or territory agreeing to eliminate or limit the subsidy or take other measures concerning its effect, or the exporter agreeing to revise the price of the goods and if the Government is satisfied that injurious effect of the subsidy is eliminated thereby;
(ii) any anti-dumping duty under section 18B, at any time upon receipt of satisfactory voluntary undertaking from any exporter to revise its prices or to cease exports to the area in question at dumped price and if the Government is satisfied that the injurious effect of dumping is eliminated by such action.
(2)The Government may, by notification in the official Gazette, make rules for the purposes of this section, and without prejudice to the generality of the foregoing, such rules may provide for the manner in which any investigation may be made for the purposes of this section, the factors to which regard shall be paid in any such investigation and for all matters connected with such investigation.
§ 18DAppeal against imposition of remedial or anti-dumping duty
18D An appeal against the imposition of duty may be made under section 18A or 18B.
§ 18EImposition of safeguard duty
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[18E. (1) If the Government, after conducting such enquiry as it deems fit, is satisfied that any article is being imported into Bangladesh in such increased quantities and under such conditions that such importation may cause or threaten to cause serious injury to domestic industry, it may, by notification in the official Gazette, impose a safeguard duty on that article:
Provided thatthe Government, may, by notification in the official Gazette, exempt any goods from the whole or any part of safeguard duty leviable thereon, subject to such conditions, limitations or restrictions as it thinks fit to impose.
(2)The Government may, pending the determination under sub-section (1) of the injury or threat thereof, impose a provisional safeguard duty on the basis of a preliminary determination in the prescribed manner that increased imports have caused or threatened to cause serious injury to a domestic industry:
Provided thatwhere, on final determination, the Government is of the opinion that increased imports have not caused or threatened to cause serious injury to a domestic industry, it shall refund the duty so collected:
Provided further that the provisional safeguard duty shall not remain in force for more than two hundred days from the date on which it was imposed.
(3)The duty chargeable under this section shall be in addition to any other duty imposed under this Act or under any other law for the time being in force.
(4)The duty imposed under this section shall, unless revoked earlier, cease to have effect on the expiry of four years from the date of such imposition:
Provided thatif the Government is of the opinion that the domestic industry has taken measures to adjust to such injury or threat thereof and it is necessary that the safeguard duty should continue to be imposed, it may extend the period of such imposition:
Provided further that in no case the safeguard duty shall continue to be imposed beyond a period of ten years from the date on which such duty was first imposed.
(5)The Government may, by notification in the official Gazette, make rules for the purposes of this section, and without prejudice to the generality of the foregoing, such rules may provide for the manner in which articles liable for safeguard duty may be identified and for the manner in which the causes of serious injury or causes of threat of serious injury in relation to such articles may be determined and for the assessment and collection of such safeguard duty.
(6)For the purposes of this section,-
(a) “domestic industry” means the producers-
(i) as a whole of the like article or a directly competitive article in Bangladesh; or
(ii) whose collective output of the like article or a directly competitive article in Bangladesh constitutes a major share of the total production of the said article in Bangladesh;
(b) “serious injury” means an injury causing significant overall impairment in the position of a domestic industry;
(c) “threat of serious injury” means a clear and imminent danger of serious injury.]
(a) “domestic industry” means the producers-
(i) as a whole of the like article or a directly competitive article in Bangladesh; or
(ii) whose collective output of the like article or a directly competitive article in Bangladesh constitutes a major share of the total production of the said article in Bangladesh;
(b) “serious injury” means an injury causing significant overall impairment in the position of a domestic industry;
(c) “threat of serious injury” means a clear and imminent danger of serious injury.]
§ 19General power to exempt from customs-duties
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[(1)]
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[If the Government is satisfied, after consultation with the Board, that it is necessary in the public interest to do so, it may, subject to such conditions, limitations or restrictions, if any, as it thinks fit to impose], by notification in the official Gazette, exempt any goods imported into, or exported from, Bangladesh or into or from any specified port or station or area therein, from the whole or any part of the customs-duties chargeable thereon
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[:
Provided thatif, in a financial year, exemption under this sub-section is given in respect of any goods, the rate of duty cannot be changed more than once in that year so as to increase that rate.]
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[(2) An exemption granted under sub-section (1) shall be effective from the date mentioned in the notification issued under that sub-section.]
§ 20[Government’s power] to grant exemption from duty in exceptional circumstances
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[If the
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[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.
§ 21Power to deliver certain goods without payment of duty and to repay duty on certain goods
Subject to such conditions, limitations or restrictions, as it thinks fit to impose, the Board
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[or any other authority authorised by the Board in writing in this behalf] may, in such general cases as may be prescribed by rules or in particular cases by special order, authorise-
(a) the delivery without payment of the customs-duties chargeable thereon of goods which are imported only temporarily with a view to subsequent exportation;
(b) the delivery without payment of the whole or any part of the customs-duties chargeable thereon of imported goods of such classes or descriptions, as it may prescribe, intended to be used in the production, manufacture, processing, repair or refitting in Bangladesh of goods of such classes or descriptions as it may prescribe; and
(c) the repayment in whole or in part of the customs-duties paid on the importation of any goods of such classes or descriptions as it may prescribe, which have been used in the production, manufacture, processing, repair or refitting in Bangladesh of goods of such classes or descriptions as it may prescribe, provided such repayment shall not be made in respect of the class or description of goods for which drawback can be claimed under section 37.
§ 22Re-importation of goods produced or manufactured in Bangladesh
If goods produced or manufactured in and exported from Bangladesh are subsequently imported into Bangladesh, such goods shall be liable to customs-duty and be subject to all the conditions and restrictions, if any, to which goods of the like kind and value not so produced or manufactured are liable on the importation thereof:
Provided if such goods have been imported within two years of their exportation
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[***] and have not undergone any processing since their exportation, the appropriate officer not below the rank of an Assistant Commissioner of Customs may admit the goods-
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[(a) where at the time of exportation of such goods, drawback was allowed, on payment of the amount of such drawback;
(b) where such goods were exported from any bonded warehouse, without payment of -
(i) the duties and taxes chargable on the imported materials, if any, used in the manufacture of such goods ; or
(ii) the duties and taxes chargable on the indigenous raw materials, if any, used in the manufacture or such goods; or
(iii) the duties and taxes, if any, chargable on such indigenous goods;
on payment of customs-duty equal to the aggregate amount of all such duties and taxes calculated at the rates prevailing at the time and place of importation of goods; or]
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[(c) in any other case, without payment of customs-duty.]
§ 23Goods, derelict, wreck, etc.
All goods, derelict, jetsam, flotsam and wreck, brought or coming into Bangladesh, shall be dealt with as if they were imported into Bangladesh.
§ 24Food and goods for duty free export
24 Food and cargo can be exported duty-free for ships or aircraft.
§ 25[Value of goods for assessment purposes]
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[25. (1)
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[Whenever customs-duty is leviable on any goods by reference to their value, the actual price, that is, the price actually paid or payable, or the nearest ascertainable equivalent of such price, at which such or like goods are ordinarily sold, or offered for sale, for delivery at the time and place of importation or exportation, as the case may be, in course of international trade under fully competitive conditions, where the seller and the buyer have no interest in the business of each other and the price is the sole consideration for sale or offer for sale, shall be the value.]
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[Explanation.- For the purposes of this sub-section, the expression-
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[(a) “the time of importation” means the date on which a bill of entry is delivered under section 79;] and
(b) “the time of exportation” means the time when the bill of export is delivered under section 131, or when export of the goods is allowed
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[under that section] without a bill of export or in anticipation of the presentation of a bill of export, the time when the goods is taken to the customs port or customs airport or customs station for the purpose of export;
(c) (i) “the place of importation” means the customs port or customs airport or the customs station at which the bill of entry is first submitted; and
(ii) “place of exportation” means the customs port or the station at which the bill of export is submitted.]
(2)Subject to the provisions of sub-section (1), the price referred to in that sub-section in respect of imported goods shall be determined in accordance with the rules made in this behalf.
(3)Notwithstanding anything contained in this section, the Government may, by notification in the official Gazette, fix, for the purpose of levying customs duties, tariff values
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[or minimum values] for any goods imported or exported as chargeable with customs-duty ad valorem:
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[or minimum values] for any goods imported or exported as chargeable with customs-duty ad valorem:
Provided thatany imported or exported goods, the declared value of which is higher than its tariff value fixed under this sub-section, shall be chargeable with customs duties on the basis of its declared value.
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[(4) The average rate of exchange prevailing during the thirty days preceding the last working day of the third week of the month preceding the month during which the bill of entry or the bill of export is delivered under sections 79 or 131 or electronically transmitted to the Customs computer system shall be the rate of exchange for the computation of the value of any imported or exported goods and such rate shall be fixed by the Board or by such officer as the Board may authorise in this behalf.]
(5)For the purpose of this section
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[* * *]-
(a) “rate of exchange” means the rate of exchange determined by the Government for the conversion of Bangladesh currency into foreign currency or foreign currency into Bangladesh currency;
(b) “foreign currency” and “Bangladesh currency” have the meaning respectively assigned to them in the
Foreign Exchange Regulation Act, 1947
(VII of 1947).]
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[(6) For the purposes of sub-section (1)-
(a) the value of any goods shall include the freight, insurance, commission and all other costs, charges and expenses incidental to the sale and delivery at the place of importation or exportation; and
(b) the Board may, by notification in the official Gazette, fix the freight for the transportation of any goods or class of goods by aircraft that are delivered or could have been delivered at a Customs airport to the buyer.]
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[* * *]-
(a) “rate of exchange” means the rate of exchange determined by the Government for the conversion of Bangladesh currency into foreign currency or foreign currency into Bangladesh currency;
(b) “foreign currency” and “Bangladesh currency” have the meaning respectively assigned to them in the
Foreign Exchange Regulation Act, 1947
(VII of 1947).]
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[(6) For the purposes of sub-section (1)-
(a) the value of any goods shall include the freight, insurance, commission and all other costs, charges and expenses incidental to the sale and delivery at the place of importation or exportation; and
(b) the Board may, by notification in the official Gazette, fix the freight for the transportation of any goods or class of goods by aircraft that are delivered or could have been delivered at a Customs airport to the buyer.]
§ 25APre-shipment inspection agencies and assessment on the basis of their certificates
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[25A.
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[(1) For the purposes of this Act, the Government may, by notification in the official Gazette-
(a) appoint pre-shipment inspection agencies and audit agencies, and
(b) determine the scope and manner of certification, and also the scope and manner of audit, and any matter related to such certification and audit.]
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[(2) The Government may, by notification in the official Gazette, declare that the quality, quantity, price, description and customs classification of any goods verified and certified in the prescribed manner by a pre-shipment inspection agency shall be accepted as the basis for assessment, unless otherwise prescribed.]
(3)For the purposes of this section, “price” means value of the goods determined in accordance with sub-sections (1) and (2) of section 25.]
§ 25BOptional pre-shipment Inspection.
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[
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[25B. Notwithstanding anything contained in this Act, it is optional for the importers to have their importable goods inspected by a pre-shipment inspection agency before or at the time of shipment of those goods on board a vessel, aircraft or other conveyance.]
§ 25CPre-shipment inspection service charge
The Government may, by notification in the official Gazette, impose pre-shipment inspection service charge on imported goods required to be inspected by pre-shipment inspection agencies at a rate not exceeding one per cent of the value of such goods and this charge shall be collected as if it were a customs-duty leviable under section 18(1).]
§ 26Requisition to produce documents
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[26. (1) Where-
(a) an officer of Customs has reasons to believe that goods have been unlawfully imported, exported, under valued or overvalued, entered, removed, or otherwise unlawfully dealt with by any person contrary to this Act or that any person attempts to import, export, under or overvalue, enter, remove or otherwise deal with any goods; or
(b) goods have been seized under this Act, an officer of Customs not below the rank of an Assistant Commissioner may, by notice in writing, require that person or any person whom the officer suspects to be or to have been the owner, importer or exporter of those goods, or agent thereof, as the case may be, as and when required, to produce and deliver to the officer or to any other specified Customs officer all books of account, invoice books, or other books, records or documents in which any entry or memorandum appears or may be supposed to appear in respect of the purchase, importation, exportation, cost, or value of, or payment for, the goods and any other goods so imported or exported or otherwise dealt with within a period of three years preceding the date of the notice.
(2)In addition to the requirements of sub-section (1) of this section, an officer of Customs not below the rank of an Assistant Commissioner may require the owner or importer or exporter of those goods, or agent thereof, as the case may be, as and
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[when necessary], to-
(a) produce for the inspection of the officer or any specified Customs officer, and allow the officer to make copies of or extracts from, any of the documents, books, or records referred to in sub-section (1),
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[* * *]
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[(aa) transmit or send, by electronic or other means, the information contained in those documents, books or records, and]
(b) answer any question concerning those documents, books, or records.
2
[when necessary], to-
(a) produce for the inspection of the officer or any specified Customs officer, and allow the officer to make copies of or extracts from, any of the documents, books, or records referred to in sub-section (1),
3
[* * *]
4
[(aa) transmit or send, by electronic or other means, the information contained in those documents, books or records, and]
(b) answer any question concerning those documents, books, or records.
§ 26AAdditional capabilities related to documents
Customs officers may exercise additional powers in relation to documents.
§ 26BA Customs officer may take possession of and retain documents and records
(1)A Customs officer may take possession of and retain any document or record presented in connection with any entry or required to be produced under this Act.
(2)Where the Customs officer takes possession of a document or record under sub-section (1) of this section, the said officer shall, at the request of the person otherwise entitled to the document or record, provide that person with a copy of the document certified by him or on his behalf under the seal of the Customs as a true copy.
(3)Every copy so certified shall be admissible as evidence in all Courts as if it were the original.
§ 26CCopying of documents obtained during search
(1)Where an officer of Customs or an authorised person carries out any lawful search, inspection, audit, or examination under this Act, and has reasonable cause to believe that documents coming into his possession during such search, inspection, audit, or examination are evidence of the commission of an offence under this Act, he may remove the documents for the purpose of making copies.
(2)The documents or records so removed must, as soon as practicable after copies thereof have been made, be returned to the person otherwise entitled to them.
(3)A copy of any such document certified by or on behalf of the officer of Customs under the seal of the Customs shall be admissible in evidence in all Courts as if it were the original.
§ 26DRetention of documents and goods obtained during search
(1)Where an officer of Customs or an authorised person carries out any lawful search, inspection, audit, or examination under this Act, and has reasonable cause to believe that any document or goods coming into his possession during such search, inspection, audit, or examination are evidence of the commission of an offence under this Act, or are intended to be used for the purpose of committing any offence under this Act, the officer or his authorised person may take possession of and retain the documents or goods, as the case may be.
(2)Where an officer of Customs or his authorised person takes possession of a document under sub-section (1) of this section, he shall, at the request of the person otherwise entitled to the document, provide that person with a copy of the document certified by or on behalf of the Customs officer under the seal of the Customs as a true copy.
(3)Every copy so certified shall be admissible in evidence in Courts as if it were the original.]
§ 27Abatement of duty on damaged, deteriorated, lost, or destroyed goods
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[27.
2
[(1)] Where, at the time of first examination, of any imported goods, it is shown by the owner in writing to the satisfaction of an officer not below the rank of an Assistant Commissioner of Customs-
(a) that the goods had been damaged or had deteriorated at any time before or during their landing; or
(b) that the goods
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[* * *] had been damaged, at any time after landing but before such examination, by accident and not due to any wilful act, negligence or default of the importer or his agents;
the value of such goods shall, on a written application made by the owner of the goods, be appraised by an appropriate officer of Customs, and the owner shall be allowed abatement of duty in proportion to the diminution in value of the goods as so appraised.
(2)Where it is shown, in writing by the owner of any imported goods to the satisfaction of the Commissioner of Customs that the goods have been
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[damaged, deteriorated, lost or destroyed] by an accident or force majeure, after importation but before clearance thereof for home consumption, the Commissioner of Customs may, on an application made by the owner, furnishing all particulars necessary to establish the fact of such
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[damage, deterioration, loss or destruction], remit or repay any duty chargeable or paid on such goods.
4
[damaged, deteriorated, lost or destroyed] by an accident or force majeure, after importation but before clearance thereof for home consumption, the Commissioner of Customs may, on an application made by the owner, furnishing all particulars necessary to establish the fact of such
5
[damage, deterioration, loss or destruction], remit or repay any duty chargeable or paid on such goods.
Explanation- For the purpose of this sub-section, “force majeure” means an act of God.]
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[(3) Where it is shown to the satisfaction of the Commissioner of Customs that any warehoused goods had been damaged at any time before clearance for home-consumption by an accident or force majeure, the Commissioner of Customs may, on an application from the owner of the goods furnishing all particulars necessary to establish the fact of such damage, allow the value of such goods to be appraised by an appropriate officer of Customs and the owner of the goods shall be allowed abatement of duty in proportion to the diminution in value of the goods as so appraised.]
§ 28Power to test and denature imported spirit
When by any law for the time being in force a duty lower than that prescribed by
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[this Act], is imposed on denatured spirit, any such spirit imported into Bangladesh may, subject to rules, be tested and if necessary adequately denatured by officers of customs, at the expense of the person importing the same, before the customs-duty is charged thereon.
§ 29Restriction on amendment of bill of entry or bill of export
Except as provided in section 88, no amendment of a bill of entry or bill of export relating to goods assessed for duty on the declared value, quantity or description thereof shall be allowed after such goods have been removed from the customs-area.
§ 30[Date for determination of rate of duty, value and exchange rate for imported goods]
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[30. The rate of duty
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[value and exchange rate applicable to any imported goods, shall be the rate of duty, value and exchange rate] in force,-
(a) in the case of goods cleared for home consumption under section 79, on the date a bill of entry is presented under that section and a bill of entry number is allocated thereto;
(b) in the case of goods cleared from a warehouse for home consumption under section 104, on the date
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[a bill of entry was presented under section 79 and the bill of entry number was allocated thereto]; and
(c) in the case of any other goods, on the date of payment of duty: Provided that if a bill of entry is presented in anticipation of arrival of a conveyance by which the goods are imported, the relevant date for the purpose of this section shall be the date on which the manifest of the conveyance is delivered after its arrival.]
§ 30AValue and effective rate of duty
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[30A. Notwithstanding anything contained in any other law for the time being in force or any decision of any Court, for the purposes of section 30, the value and the rate of duty applicable to any goods shall respectively include the value as determined under section 25 and any amount of duty imposed under section 18, 18A or 18B and the amount of duty that may have become payable in consequence of the withdrawal of the whole or any part of the exemption or concession from duty whether before or after the conclusion of a contract or agreement for the sale of such goods or opening of a letter of credit in respect thereof.]
§ 31Date for determination of export duty
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[31. The rate of duty applicable to, and the rate of exchange for computation of the value of, any goods exported shall be the rate of duty or, as the case may be, the rate of exchange prevailing on the date of the delivery of the bill of export under section 131:
Provided thatwhere the export of any goods is permitted without a bill of export or in anticipation of the delivery of such a bill, the rate of duty applicable to, and the rate of exchange for the computation of the value of, such goods shall be the rate of duty or, as the case may be, the rate of exchange applicable on the date on which loading of the goods on the outgoing conveyance commences.]
§ 32Untrue statement, error, etc.
(1)If any person, in connection with any matter of customs,-
(a) makes or signs or causes to be made or signed, or delivers or causes to be delivered to an officer of Customs any declaration, notice, certificate or other document whatsoever, or
(b) makes any statement in answer to any question put to him by an officer of Customs which he is required by or under this Act to answer,
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[or]
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[(c) transmits any statement, document, information or record through electronic device or produces soft copy thereof,]
and such document or statement is untrue in any material particular, he shall be guilty of an offence under this section.
(a) makes or signs or causes to be made or signed, or delivers or causes to be delivered to an officer of Customs any declaration, notice, certificate or other document whatsoever, or
(b) makes any statement in answer to any question put to him by an officer of Customs which he is required by or under this Act to answer,
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[or]
2
[(c) transmits any statement, document, information or record through electronic device or produces soft copy thereof,]
and such document or statement is untrue in any material particular, he shall be guilty of an offence under this section.
(2)Where, by reason of any such document or statement as aforesaid or by reason of some collusion, any duty or charge has not been levied or has been short-levied or has been erroneously refunded, the person liable to pay any amount on that account shall be served with a notice
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[***] requiring him to show cause why he should not pay the amount specified in the notice.
3
[***] requiring him to show cause why he should not pay the amount specified in the notice.
(3)Where, by reason of any inadvertence, error or misconstruction, any duty or charge
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[amounting to not less than one thousand Taka] has not been levied or has been short-levied or has been erroneously refunded, the person liable to pay any amount on that account shall be served with a notice within
5
[five years] of the relevant date requiring him to show cause why he should not pay the amount specified in the notice.
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[amounting to not less than one thousand Taka] has not been levied or has been short-levied or has been erroneously refunded, the person liable to pay any amount on that account shall be served with a notice within
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[five years] of the relevant date requiring him to show cause why he should not pay the amount specified in the notice.
(4)The appropriate officer, after considering the representation, if any, of such person as is referred to in sub-section (2) of sub-section (3) shall determine the amount of duty payable by him which shall in no case exceed the amount specified in the notice, and such person shall pay the amount so determined
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[:
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[:
Provided thatwhere the amount so determined is less than one thousand Taka, the person concerned shall not be required to make the payment.]
(5)For the purposes of this section, the expression “relevant date” means-
(a) in any case where duty is not levied, the date on which an order for the clearance of goods is made;
(b) in a case where duty is provisionally assessed under section 81, the date of adjustment of duty after its final assessment;
(c) in a case where duty has been erroneously refunded, the date of its refund;
(d) in any other case, the date of payment of duty or charge.
(a) in any case where duty is not levied, the date on which an order for the clearance of goods is made;
(b) in a case where duty is provisionally assessed under section 81, the date of adjustment of duty after its final assessment;
(c) in a case where duty has been erroneously refunded, the date of its refund;
(d) in any other case, the date of payment of duty or charge.
§ 33Refund to be claimed within [six months]
(1)No refund of any customs-duties or charges claimed to have been paid or over-paid through inadvertence,
2
[error, misconstruction or in any other way] shall be allowed, unless such claim is made within
3
[six months] of the date of payment
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[:
2
[error, misconstruction or in any other way] shall be allowed, unless such claim is made within
3
[six months] of the date of payment
4
[:
Provided thatwhere the amount so claimed is less than one thousand Taka, refund shall not be allowed.]
(2)In the case of provisional payments made under section 8l, the said period of
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[six months] shall be reckoned from the date of the adjustment of duty after its final assessment.
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[six months] shall be reckoned from the date of the adjustment of duty after its final assessment.
§ 34Power to give credit for, and keep account current of, duties and charges
An officer of Customs, not below the rank of Assistant Commissioner of Customs may, in the case of any mercantile firm or public body, if he so thinks fit, instead of requiring payment of customs-duties or charges as and when they become due, keep with such firm or body an account-current of such duties and charges, which account shall be settled at intervals of not exceeding one month, and such firm or body shall make a deposit or furnish a security sufficient in the opinion of that officer to cover the amount which may at any time be payable by it in respect of such duties or charges.
§ 35Drawback of the export on imported goods
Subject to the subsequent provisions of this Chapter and the rules, when any goods, capable of being easily identified, which have been imported into Bangladesh and upon which customs-duties have been paid on importation, are exported to any place outside Bangladesh or as provisions or stores for use on board a conveyance proceeding to a foreign territory,
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[such duties, not exceeding seven-eighths thereof,] shall be repaid as drawback, subject to the following conditions, namely:-
(1)the goods are identified to the satisfaction of an officer of Customs not below the rank of Assistant Commissioner of Customs at the customs-station, to be the same as had been imported, and
(2)the goods are entered for export within two years of the date of their importation, as shown by the records of the custom-house or if such time is extended by the Board or the Commissioner of Customs for sufficient cause within such extended time:
Provided thatthe Commissioner of Customs shall not extend the time beyond three years of the importation of such goods.
Explanation- For the purposes of this section, the goods shall be deemed to have been entered for export on the date on which the bill of export is delivered to the appropriate officer under section 131.
§ 36Drawback on goods taken into use between importation and exportation
Notwithstanding anything contained in section 35, the repayment of duty as drawback in respect of goods which have been taken into use between their importation and subsequent exportation shall be made in accordance with the provisions of the rules made in that behalf.
The Customs Act, 1969 is the principal legislation governing the import, export, and transit of goods across the borders of Bangladesh. It applies to all goods brought into or taken out of Bangladesh by land, sea, or air, and to all persons engaged in the import, export, or transport of such goods. The Act establishes a comprehensive framework for customs administration, including the appointment of customs officers, the declaration of goods, assessment and payment of customs duties, clearance of goods, and the prevention of smuggling. Key mechanisms include the power of customs officers to search persons, vehicles, vessels, and premises (Sections 155-160), to seize suspected smuggled goods, and to detain persons involved in smuggling. The Act prescribes procedures for the valuation of goods for duty purposes, the classification of goods under the customs tariff, and the grant of exemptions and refunds. Penalties for customs offences include confiscation of goods, fines, and imprisonment (up to seven years for smuggling, with minimum sentences for certain offences). The Act establishes Customs Appeal Authorities and the Customs, Excise and VAT Appellate Tribunal for dispute resolution. Notable provisions include the provisions for baggage rules, transit and transhipment of goods, warehousing of dutiable goods, and the establishment of export processing zones with special customs regimes. The Act was repealed by the Customs Act, 2023 (Act 57 of 2023) and replaced by the new customs law. It remains historically significant as the foundation upon which Bangladesh's modern customs regime was built.