Finance act 2019

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Customs Act, 1969 (Act No. IV of 1969) eeee
2 Act No. IV of 1969 e section 2 eeee Customs Act, 1969
(Act No. IV of 1969) a u Act u , e section 2 e -
( ) clause (kk) e clause (kk) i , :
“(kk) “export manifest” means an export manifest delivered or
transmitted under section 53, to customs computer system or, in
manual form where use of customs computer system is not
available, by the registered user and includes an export cargo
manifest; transit cargo and cargo for transhipment; and advance
passenger and crew information, in such manner and with such
particulars as the Board may specify;”; e
( ) clause (ll) e clause (ll) i , :-
“(ll) ““““import manifest”””” means an import manifest delivered or
transmitted under sections 43 & 44, to customs computer system
or, in manual form where use of customs computer system is not
available, by the registered user and includes an import cargo
manifest; transit cargo and cargo for transhipment; and advance
passenger and crew information, in such manner and with such
particulars as the Board may specify;”
3 Act No. IV of 1969 eeee section 3 eeee u Act e section 3 e 
( ) clause (hh) e clause (hhh) i , :
“(hhh) a Director General (Customs Risk Management Unit);”;”;”;” ;
( ) clause (i) e u “(Central Intelligence Cell)” o
“or an Additional Director General (Customs Risk Management Unit)”
o я i ; e
( ) clause (j) e u “(Central Intelligence Cell)” o
“or a Director (Customs Risk Management Unit)” o
я i |

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2019 19107
4 Act No. IV of 1969 e section 15 eeee u Act e section
15 e clause (g) e “;” ( ) e u “and” i
e clause (h) e “.” ( ) e “;” ( ) o “and”
i e a clause (i) я i , :
“(i) Goods made or produced outside Bangladesh in violation of the
provisions of ( oooo ) iiii , 3124312431243124 (3124312431243124 65656565
iiii ) intended for sale or use for commercial purpose within the territory of
Bangladesh.”|
5 Act No. IV of 1969 e section 43 eeee u Act Gi section
43 e sub-section (4) e sub-section (5) я i , :
“(5) The Board may, by notification in the official gazette, specify the
procedures for submitting a complete electronic import manifest by the master of
the vessel or his authorized agent prior to the departure of the vessel from the last
port of call.”
44 e “.” ( ) e “:” ( ) i e a
proviso i , :
“Provided that the Board may, by notification in the official gazette,
specify the procedures for submitting complete electronic cargo, advance
passenger manifest and crew information by the person-in-charge of an aircraft
or his authorized agent prior to the departure of the aircraft from the last port of
call.”
98 e sub-section (4) e sub-section (4) i , :
“(4) Warehoused goods other than the goods mentioned in sub-sections
(1), (2A) and (3) may remain in the warehouse for a period not exceeding six
months following the date of execution of the bond under section 86 in respect of
such goods.”
8 Act No. IV of 1969 eeee section 197A eeee u Act e
section 197A e section 197A i , :
“197A. Customs Control and Risk Management.(1) Subject to the
directions of the Board, an officer of Customs may, within his lawful authority,
carry out all the Customs control as he deems necessary.

(2) For the purpose of identifying and evaluating the risks, and
developing the necessary counter-measures thereof, the Customs control,
including random check, shall primarily be based on risk analysis done by using
electronic data-processing techniques, if available, according to the criteria
developed at local, national or international level.
(3) The Board shall establish a Customs Risk Management Unit for
conducting the overall customs risk management including automated risk
management. For the purpose of conducting risk management in a coordinated
manner with other government agencies managing international passenger traffic
and controlling goods, cargo or transport a National Risk Targeting Center shall
be created and managed by this Unit.
(4) For the purpose of this section, the Board may appoint required
number of customs officers and staffs and, from time to time, formulate rules and
operational procedures.
Explanations.For the purpose of this section, “Customs control”
means measures applied by officers of customs to ensure compliance with this
Act governing the import, export, transit, transfer and storage of goods and
passengers including crew between Bangladesh and other countries or territories,
and the presence and movements of consignments imported into, and exported
from, Bangladesh and in transit.”
9 Act No. IV of 1969 e section 197B eeee section 197C eeee 
u Act e section 197A e section 197B Ges section 197C
i , :
“197B. Non intrusive inspection.Unless exempted by official order,
no consignment shall be cleared from customs control in any customs port or
customs station without electronic scanning, and where electronic scanning
system is not installed or functional, competent authority may allow clearance of
such consignment by performing physical examination.
197C. Specialized functional unit.For the purpose of this Act, the
Board may, by general or special order published in the official gazette, form one
or more specialized functional unit(s) to accomplish special functions, appoint
required number of custom officers and specify duties, procedures and special
allowances for those officers.”
10 Act No. IV of 1969 e FIRST SCHEDULE eeee u
Act e FIRST SCHEDULE e ei i -1 e u
“FIRST SCHEDULE” ( ) i

aaaa
Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984) eeee
11 Ordinance No. XXXVI of 1984 eeee section 2 eeee Income-
tax Ordinance, 1984 (Ord. No. XXXVI of 1984), a u Ordinance
u , e section 2 e 
( ) clause (45) e sub-clause (i) e “not exceeding ten percent of
disclosed profit of relevant income year” e “or leave fare
assistance” i ;
( ) clause (55) e sub-clause (b) e “or partly” e
“and” i ;
( ) clause (55) e sub-clause (c) e sub-clause (d) e
sub-clause (e) i , :
“(d) a trust, a fund or an entity, the control and management of
whose affairs is situated wholly in Bangladesh in that year;
and
(e) a local authority and every other artificial juridical person;”;
( ) clause (56) e Explanation я i , :
“Explanation 1.For the purpose of royalty in respect of any
right, property or information, it is not necessary that
(i) the possession or control of such right, property or
information is with the payer;
(ii) such right, property or information is used directly by the
payer;
(iii) the location of such right, property or information is in
Bangladesh.
Explanation 2.For the removal of doubts, it is hereby clarified
that the expression “process” includes transmission by satellite
(including up-linking, amplification, conversion for down-
linking of any signal), cable, optical fibre or by any other similar
technology, whether or not such process is secret;”

23 Ordinance No. XXXVI of 1984 eeee section 16F eeee 16G eeee
---- u Ordinance e section 16E e section 16F e
16G я i , :
““““16F. Charge of tax on stock dividend.Notwithstanding anything
contained in this Ordinance or any other law for the time being in force, if in an
income year, the amount of stock dividend declared or distributed exceeds the
amount of cash dividend declared ordistrbuted or without declaration or
distribution of any cash divided by a company registered under i ,
2 5 (2 5 29 i ) and listed to any stock exchange, tax shall be
payable at the rate of ten per cent on the whole amount of stock dividend
declared or distributed in that income year.
16G. Charge of tax on retained earnings, reserves, surplus etc.
Notwithstanding anything contained in this ordinance or any other law for the
time being in force, if in an income year, the total amount transferred to retained
earnings or any fund, reserve or surplus, called by whatever name, by a company
registered under i , 2 5 (2 5 29 i ) and listed to any
stock exchange exceeds seventy per cent of the net income after tax, tax shall be
payable at the rate of ten per cent on the total amount so transferred in that
income year.”
24 Ordinance No. XXXVI of 1984 eeee section 19 eeee u
Ordinance e section 19 e 
( ) sub-section (8) e “or stocks, and shares” o i ;
( ) sub-section (21)
(a) e i u “loan” “, advance or deposit of any
kind called by whatever name,” e
i ;
( ) e proviso (a) e i u “repaid” “or converted
into consideration for any goods or services”
i ;

( ) sub-section 22 e sub-section 22A i ,
:
“(22A) Where an assessee, being the owner of a house property,
recieved, from any person to whom such house property or any part thereof is let
out, any amount exceeding taka 2 lakh other than bank transfer which is
adjustable against the rent receivable, the amount shall be deemed to be the
“Income from house property” of the assessee for the income year in which it is
received:
Provided that where such amount is received through bank transfer, the
amount shall be adjusted within five years after the year of receipt or the period
of agreement whichever is lower, if after the expiry of the aforesaid period such
amount or any part thereof remains unadjusted, the amount remained so
unadjusted shall be deemed to be the “Income from house property” of the
assessee in the income year in which such amount remains unadjusted.
Explanation.In this sub-section, “bank transfer” means transfer from the
account of the giver to the account of the receiver, and such accounts are
maintained in a bank or financial institution legally authorised to operate
accounts.”;
( ) sub-section 31 e “reduced tax rate” “or any income
derived from the sources mentioned in paragraph 33 of Part A of
THE SIXTH SCHEDULE” i e sub-section 31
e Explanation я i , :
“Explanation.For the purpose of this sub-section income that is subject to tax
exemption or a reduced tax rate does not include the exclusions from total
income as mentioned in PART A of the THE SIXTH SCHEDULE”;
( ) sub-section (31) e sub-section (32) i , :
“(32) Where any payment made for acquiring any asset or
constitutes any asset and tax has not been deducted therefrom in
accordance with Chapter VII, such payment shall be deemed to be the
income of the person responsible for making the payment under this
Ordinance and classifiable under the head “Income from other source” in
the income year in which the payment was made.”

25 Ordinance No. XXXVI of 1984 eeee section 19BBBBB eeee
u Ordinance e section 19BBBBB e section
19BBBBB i , :
“19BBBBB. Special tax treatment in respect of investment in residential
building, apartment.(1) Notwithstanding anything contained in this
Ordinance, source of any sum invested by any person, in the construction or
purchase of any residential building or apartment shall be deemed to have been
explained if the assessee pays, before the assessment for the relevant assessment
year in which the investment is completed, tax at the following rate –
(a) for building or apartment situated in the area of Gulshan Model
Town, Banani, Baridhara, Motijheel Commercial Area and Dilkusha
Commercial Area of Dhaka
(i) taka four thousand per square meter in the case of a building or
an apartment the plinth area of which does not exceed two
hundred square meter;
(ii) taka five thousand per square meter in the case of a building or
an apartment the plinth area of which exceeds two hundred
square meter;
(b) for building or apartment situated in the area of Dhanmandi
Residential Area, Defence Officers Housing Society (DOHS),
Mahakhali, Lalmatia Housing Society, Uttara Model Town,
Bashundhara Residential Area, Dhaka Cantonment, Kawran Bazar,
Bijaynagar, Segunbagicha, Nikunja of Dhaka, and Panchlaish,
Khulshi, Agrabad and Nasirabad Area of Chattogram
(i) taka three thousand per square meter in the case of a building
or an apartment the plinth area of which does not exceed two
hundred square meter;
(ii) taka three thousand and five hundred per square meter in the
case of a building or an apartment the plinth area of which
exceeds two hundred square meter;

(c) for building or apartment situated in the area of any City
Corporation other than areas mentioned in clauses (a) or (b)
(i) taka eight hundred per square meter in the case of a building or
an apartment the plinth area of which does not exceed one
hundred and twenty square meter;
(ii) taka one thousand per square meter in the case of a building or
an apartment the plinth area of which exceeds one hundred and
twenty square meter but does not exceed two hundred square
meter;
(iii) taka one thousand and five hundred per square meter in the
case of a building or an apartment the plinth area of which
exceeds two hundred square meter;
(d) for building or apartment situated in the area of a Paurasabha of any
district headquarters
(i) taka three hundred per square meter in the case of a building or
(ii) taka five hundred per square meter in the case of a building or
meter;
(iii) taka seven hundred per square meter in the case of a building
or an apartment the plinth area of which exceeds two hundred
square meter;
(e) for building or apartment situated in the area other than the areas
mentioned in clauses (a) to (d)
(i) taka two hundred per square meter in the case of a building or

(ii) taka three hundred per square meter in the case of a building or
meter;
(iii) taka five hundred per square meter in the case of a building or
an apartment the plinth area of which exceeds two hundred
square meter;
(2) The rate of tax mentioned in sub-section (1) shall be twenty per cent
higher in case where the assessee already owns a building or an apartment in
any City Corporation before such investment is completed; or the assessee
makes such investment in two or more buildings or apartments.
(3) The rate of tax mentioned in sub-section (1) shall be one hundred per
cent higher in case, where
(a) a notice under section 93 has been issued before submission of
such return of income for the reason that any income, asset or
expenditure has been concealed or any income or a part thereof
has escaped assessment;
(b) a notice under clause (f) of section 113 has been issued before
submission of such return of income;
(c) any proceeding under sections 164, 165 or 166 has been initiated
before submission of such return of income.
(4) The provision of this section shall not apply where the source of such
investment, made by the assessee for the construction or purchase of such
residential building or apartment, is
(a) derived from any criminal activities under any other law for the
time being in force; or
(b) not derived from any legitimate source.”

26 Ordinance No. XXXVI of 1984 eeee section 19DD eeee 
u Ordinance e section 19D e section 19DD
i , :
“19DD. Special tax treatment in respect of investment in Economic
Zones or Hi-Tech Parks.Notwithstanding anything contained in this
Ordinance or any other law for the time being in force, no question shall be
raised as to the source of any sum invested in any economic zone declared under
section 5 of a a i , 3121 (3121 53 i ) or in any
hi-tech park declared under section 22 of i- i , 3121
(3121 9 i ) for setting up industrial undertaking engaged in producing
goods or services therein within the period from the first day of July, 2019 and
the thirtieth day of June, 2024 (both days inclusive) by a company, if tax at the
rate of ten per cent is paid on the sum so invested before filing of the return for
the concerned income year.”
Ordinance e section 30 e clause (f) e sub-clause (iii) i
28 Ordinance No. XXXVI of 1984 eeee section 30B eeee u
Ordinance e section 30A e section 30B i , :
“30B. Treatment of disallowances.- Notwithstanding anything
contained in section 82C or any loss or profit computed under the head “Income
from business or profession”, the amount of disallowances made under section 30
shall be treated separately as “Income from business or profession” and the tax
shall be payable thereon at the regular rate.”
Ordinance e section 32 e sub-section (5) e i u “capital asset”
“plant, machinery, equipment, motor vehicle, furniture, fixture,
and computer” o i
Ordinance e section 33 e clause (d) e “(21A), (21B), (24), (26), (27) or (28),
(29) or (31)” , , o e “(24), (27), (29), (31) or
(32)” , , o i

Ordinance e section 44 e sub-section (2) e clause (b) e e
i , :-
“ Total Income Amount of credit
i. if the total income does not
exceed taka fifteen lakh
15% of the eligible amount;
ii. if the total income exceeds
taka fifteen lakh
10% of the eligible amount;”
32 Ordinance No. XXXVI of 1984 eeee section 46B eeee section
46BB eeee u Ordinance e section 46B e section
46BB i , :-
““““46BB. Exemption from tax of newly established industrial
undertakings set up between the period of July, 2019 and June, 2024, etc. in
certain cases. (1) Subject to the provisions of this Ordinance, income, profits
and gains under section 28 from an industrial undertaking (hereinafter referred to
as the said undertaking) set-up in Bangladesh between the first day of July, 2019
and the thirtieth day of June, 2024 (both days inclusive) shall be exempted from
the tax payable under this Ordinance for the period, and at the rate, specified
below:
(i) if the said undertaking is set-up in Dhaka, Mymensingh and Chattogram
divisions, excluding Dhaka, Narayanganj, Gazipur, Chattogram, Rangamati,
Bandarban and Khagrachari districts, for a period of five years beginning with
the month of commencement of commercial production of the said undertaking:
Period of Exemption Rate of Exemption
For the first year 90% of income
For the second year 80% of income
For the third year 60% of income
For the fourth year 40% of income
For the fifth year 20% of income ;

(ii) if the said undertaking is set-up in Rajshahi, Khulna, Sylhet, Barishal and
Rangpur divisions (excluding City Corporation area) and Rangamati, Bandarban
and Khagrachari districts, for a period of ten years beginning with the month of
commencement of commercial production of the said undertaking:
For the first and second year 90% of income
For the fifth year 60% of income
For the sixth year 50% of income
For the seventh year 40% of income
For the eighth year 30% of income
For the ninth year 20% of income
For the tenth year 10% of income:
Provided that any industry engaged in the production of item as referred to in
clause (viii) or clause (xii) of sub section (2) shall be entitled to exemption from
tax under the provision of this section even if it is set up in the districts of
Dhaka, Gazipur, Narayanganj or Chattogram.
(2) For the purpose of this section, "industrial undertaking" means
(a) an industry engaged in, or in the production of,
(i) active pharmaceuticals ingredient and radio pharmaceuticals;
(ii) agriculture machineries;
(iii) automatic bricks;
(iv) automobile;
(v) barrier contraceptive and rubber latex;
(vi) basic components of electronics (e.g. resistor, capacitor,
transistor, integrated circuit, multilayer PCB etc.);
(vii) bi-cycle including parts thereof;
(viii) bio-fertilizer;
(ix) biotechnology based agro products;
(x) boiler including parts and equipment thereof;
(xi) compressor including parts thereof;
(xii) computer hardware;

(xiii) furniture;
(xiv) home appliances (blender, rice cooker, microwave oven, electric
oven, washing machine, induction cooker, water filter etc.);
(xv) insecticides or pesticides;
(xvi) leather and leather goods;
(xvii) LED TV;
(xviii) locally produced fruits and vegetables processing;
(xix) mobile phone;
(xx) petro-chemicals;
(xxi) pharmaceuticals;
(xxii) plastic recycling;
(xxiii) textile machinery;
(xxiv) tissue grafting;
(xxv) toy manufacturing;
(xxvi) tyre manufacturing;
(b) any other category of industrial undertaking as the Government may, by
notification in the official Gazette, specify.
(3) Notwithstanding anything contained in sub-section (2), for the purpose
of this section industrial undertaking shall not include expansion of such an
existing undertaking.
(4) The exemption under sub-section (1) shall apply to the said undertaking if
it fulfils the following conditions, namely:
(a) that the said undertaking is owned and managed by
(i) a body corporate established by or under any law for the
time being in force with its head office in Bangladesh; or
(ii) a company as defined in i , 2 5 (2 5
29 i ) with its registered office in Bangladesh and
having a subscribed and paid up capital of not less than two
million taka on the date of commencement of commercial
production;

(b) that thirty percent of the exempted income under sub-section (1) is
invested in the said undertaking or in any new industrial
undertaking during the period of exemption or within one year from
the end of the period to which the exemption under that sub-section
relates and in addition to that, another ten percent of the exempted
income under sub-section (1) is invested in each year before the
expiry of three months from the end of the income year in the
purchase of shares of a company listed with any stock exchange,
failing which the income so exempted shall, notwithstanding the
provisions of this Ordinance, be subject to tax in the assessment
year for which the exemption was allowed:
Provided that the quantum of investment referred to in this clause
shall be reduced by the amount of dividend, if any, declared by the
company enjoying tax exemption under this section;
(c) that the said undertaking is not formed by splitting up or by
reconstruction or reconstitution of business already in existence or
by transfer to a new business of any machinery or plant used in
business which was being carried on in Bangladesh at any time
before the commencement of the new business;
(d) that the said undertaking is approved, and during the relevant
income year, stands approved by the Board for the purposes of this
section;
(e) that application in the prescribed form for approval for the purposes
of this section, as verified in the prescribed manner, is made to the
Board within six months from the end of the month of
commencement of commercial production;
(f) that the said undertaking obtained a clearance certificate for the
relevant income year from the Directorate of Environment;
(g) that the said undertaking maintains books of accounts on a regular
basis and submits return of its income as per provisions laid down
in section 75 of this Ordinance.

(5) Notwithstanding anything contained in this section, where an undertaking
enjoying exemption of tax under this section is engaged in any commercial
transaction with another undertaking or company having one or more common
sponsor directors, and during the course of making an assessment of the said
undertaking if the Deputy Commissioner of Taxes is satisfied that the said
undertaking has purchased or sold goods at higher or lower price in comparison
to the market price with intent to reduce the income of another undertaking or
company, the exemption of tax of that undertaking shall be deemed to have been
withdrawn for that assessment year in which such transaction is made.
(6) The Board shall give its decision on an application made under clause (e)
of sub-section (4) within forty five days from the date of receipt of the
application by the Board, failing which the undertaking shall be deemed to have
been approved by the Board for the purposes of this section:
Provided that the Board shall not reject any application made under this
section unless the applicant is given a reasonable opportunity of being heard.
(7) The Board may, on an application of any person aggrieved by any
decision or order passed under sub-section (6), if the application is made within
four months of the receipt of such decision or order, review the previous
decision, order or orders and pass such order in relation thereto as it thinks fit.
(8) The income, profits and gains of the undertaking to which this section
applies shall be computed in the same manner as is applicable to income
chargeable under the head ''Income from business or profession'' :
Provided that in respect of depreciation, only the allowances for normal
depreciation specified in paragraph 3 of the Third Schedule shall be allowed.
(9) The income, profits and gains of the undertaking to which this section
applies shall be computed separately from other income, profits and gains of the
assessee, if any, and where the assessee sustains a loss from such undertaking it
shall be carried forward and set off against the profits and gains of the said
undertaking for the next year and where it cannot be wholly set off, the amount
of the loss not so set off, shall be carried forward for the following year and so
on, but no loss shall be carried forward beyond the period specified by the Board
in the order issued under sub-section (6) or (7).

(10) Unless otherwise specified by the Government, nothing contained in this
section shall be so construed as to exempt the following from tax chargeable
under this section, namely-
(a) any dividend paid, credited or distributed or deemed to have been paid,
credited or distributed by a company to its share-holders out of the profits
and gains;
(b) any income of the said undertaking classifiable as ''Capital gains''
chargeable under the provisions of section 31;
(c) any income of the said undertaking resulting from disallowance made
under section 30.
(11) Where any exemption is allowed under this section and in the course of
making assessment, the Deputy Commissioner of Taxes is satisfied that any one
or more of the conditions specified in this section are not fulfilled or any
individual not being a Bangladeshi citizen is employed or allowed to work
without prior approval of any competent authority of the Government for this
purpose, the exemption shall stand withdrawn for the relevant assessment year
and the Deputy Commissioner of Taxes shall determine the tax payable for such
year.
(12) Any such undertaking approved under this section may, not later than one
year from the date of approval, apply in writing to the Board for the cancellation
of such approval, and the Board may pass such order or orders thereon as it may
deem fit.
(13) Notwithstanding anything contained in this section, the Board may, in the
public interest, cancel or suspend fully or partially any exemption allowed under
this section.
(14) The Board may make rules regulating the procedure for the grant of
approval under sub-section (6), review under sub-section (7), furnish information
regarding payment of other taxes by the said undertaking, and take such other
measures connected therewith or incidental to the operation of this section as it
may deem fit.
Explanation.- For the purpose of this section set-up means completion of
establishment of the industry referred to in this section.”

33 Ordinance No. XXXVI of 1984 eeee section 46CC eeee u
Ordinance e section 46C e section 46CC i , :
““““46CC. Exemption from tax of newly established physical
infrastructure facility set up between the period of July, 2019 and June,
2024, etc. in certain cases.- (1) Subject to the provisions of this Ordinance,
income, profits and gains under section 28 from physical infrastructure facility,
hereinafter referred to as the said facility, set up in Bangladesh between the first
day of July, 2019 and the thirtieth day of June, 2024 (both days inclusive) shall
be exempted from the tax payable under this Ordinance for ten years beginning
with the month of commencement of commercial operation, and at the rate,
specified below:
For the first and second year 90% of income
For the fifth year 60% of income
For the sixth year 50% of income
For the seventh year 40% of income
For the eighth year 30% of income
For the ninth year 20% of income
For the tenth year 10% of income.
(2) For the purpose of this section, "physical infrastructure facility" means,-
(i) deep sea port;
(ii) elevated expressway;
(iii) export processing zone;
(iv) flyover;
(v) gas pipe line;
(vi) Hi-tech park;
(vii) Information and Communication Technology (ICT) village or
software technology zone;

(viii) Information Technology (IT) park;
(ix) large water treatment plant and supply through pipe line;
(x) Liquefied Natural Gas (LNG) terminal and transmission line;
(xi) mobile phone tower or tower sharing infrastructure;
(xii) mono-rail;
(xiii) rapid transit;
(xiv) renewable energy (e.g solar energy plant, windmill);
(xv) sea or river port;
(xvi) toll road or bridge;
(xvii) underground rail;
(xviii) waste treatment plant; or
(xix) any other category of physical infrastructure facility as the
Government may, by notification in the official Gazette, specify.
(3) The exemption under sub-section (1) shall apply to the said facility if it fulfils
the following conditions, namely:
(a) that the said facility is owned and managed by
(i) a body corporate established by or under any law for the
time being in force with its head office in Bangladesh; or
(ii) a company as defined in i , 2 5 (2 5 29
i ) with its registered office in Bangladesh and
having a subscribed and paid up capital of not less than
two million taka on the date of commencement of
commercial operation;
(b) that thirty percent of the exempted income under sub-section (1) is
invested in the said facility or in any new physical infrastructure
facility during the period of exemption or within one year from the
end of the period to which the exemption under that sub-section
relates and in addition to that, another ten percent of the exempted
income under sub-section (1) is invested in each year before the

expiry of three months from the end of the income year in the
purchase of shares of a company listed with any stock exchange,
failing which the income so exempted shall, notwithstanding the
provisions of this Ordinance, be subject to tax in the assessment
year for which the exemption was allowed:
Provided that the quantum of investment referred to in this
clause shall be reduced by the amount of dividend, if any, declared
by the company enjoying tax exemption under this section;
(c) that the said facility is approved, and during the relevant income
year, stands approved by the Board for the purposes of this section;
(d) that application in the prescribed form for approval for the purposes
of this section, as verified in the prescribed manner, is made to the
Board within six months from the end of the month of
commencement of commercial operation;
(e) that the said facility maintains books of accounts on a regular basis
and submits return of its income as per provisions of section 75 of
this Ordinance.
(4) The Board shall give its decision on an application made under clause (d) of
sub-section (3) within forty five days from the date of receipt of the application
by the Board, failing which the facility shall be deemed to have been approved
by the Board for the purposes of this section:
Provided that the Board shall not reject any application made under this
section unless the applicant is given a reasonable opportunity of being heard.
(5) The Board may, on an application of any person aggrieved by any decision or
order passed under sub-section (4), if the application is made within four months
of the receipt of such decision or order, review the previous decision, order or
orders and pass such order in relation thereto as it thinks fit.
(6) The income, profits and gains of the facility to which this section applies
shall be computed in the same manner as is applicable to income chargeable
under the head "Income from business or profession":
Provided that in respect of depreciation, only the allowances for normal
depreciation specified in paragraph 3 of the Third Schedule shall be allowed.

(7) The income, profits and gains of the facility to which this section applies shall
be computed separately from other income, profits and gains of the assessee, if
any, and where the assessee sustains a loss from such facility, it shall be carried
forward and set off against the profits and gains of the said facility for the next
year and where it cannot be wholly set off, the amount of the loss not so set off,
shall be carried forward for the following year and so on, but no loss shall be
carried forward beyond the period specified by the Board in the order issued
under sub-section (4) or (5).
(8) Unless otherwise specified by the Government, nothing contained in this
section shall be so construed as to exempt the following from tax chargeable
under this section, namely
(a) any dividend paid, credited or distributed or deemed to have
been paid, credited or distributed by a company to its share-
holders out of the profits and gains;
(b) any income of the said facility classifiable as "Capital gains"
chargeable under the provisions of section 31;
(c) any income of the said facility resulting from disallowance made
under section 30.
(9) Where any exemption is allowed under this section and in the course of
making assessment, the Deputy Commissioner of Taxes is satisfied that any one
or more of the conditions specified in this section are not fulfilled or any
individual not being a Bangladeshi citizen is employed or allowed to work
without prior approval of any competent authority of the Government for this
purpose, the exemption shall stand withdrawn for the relevant assessment year
and the Deputy Commissioner of Taxes shall determine the tax payable for such
year.
(10) Any such facility approved under this section may, not later than one year
from the date of approval, apply in writing to the Board for the cancellation of
such approval, and the Board may pass such order or orders thereon as it may
deem fit.
(11) Notwithstanding anything contained in this section, the Board may, in the
public interest, cancel or suspend fully or partially any exemption allowed under
this section.

(12) The Board may make rules regulating the procedure for the grant of
approval under sub-section (4), review under sub-section (5), furnish information
regarding payment of other taxes by the said facility, and take such other
measures connected therewith or incidental to the operation of this section.”
34 Ordinance No. XXXVI of 1984 eeee section 52 eeee ---- u
( ) sub-section (1) e proviso e -
(a) paragraph (b) i ;
( ) paragraph (c) e paragraph (d) я i ,
:
“(d) where any goods on which tax has been paid at
source under section 53E is supplied, tax at source on the
said supply shall be B-A, where-
A = the amount of tax paid under section 53E,
B = the amount of tax applicable under this section if no
tax were paid under section 53E.";
( ) sub-section (2) e clause (a) e -
(a) i (viii) e “Bureau” “or a Micro Credit
Organisation having licence with Micro Credit Regulatory
Authority” i ;
( ) i (xii) e i (xiia) i ,
:-
“(xiia) an association of persons;”
35 Ordinance No. XXXVI of 1984 eeee section 52AA eeee ---- u
Ordinance e section 52AA e sub-section (1) e -
( ) Table e SL. No 3 e i (x) e
i (x), (xi) e (xii) i , :-
"(x) Courier service;
(xi) Packing and Shifting service;
(xii) any other service of similar nature-";

( ) Table e SL. No 13 e SL No. 13A e
u e i , :
“ 13A Wheeling charge for
electricity transmission
4% 5%
”
;
( ) proviso e “C = 10% of Sl. 3 and 3.5% for Sl. 4, and”
, , e “C = 10% of Sl. 3 and
2.5% for Sl. 4, and” , , i
36 Ordinance No. XXXVI of 1984 eeee section 52D eeee u
Ordinance e section 52D e “five percent (5%)” , e
“ten per cent (10%)” , e i
37 Ordinance No. XXXVI of 1984 eeee section 52F eeee u
Ordinance e section 52F e section 52F i , :
““““52F. Collection of tax from brick manufacturers.Any person
responsible for issuing or renewal of permission for the manufacture of
bricks shall not issue or renew such permission unless the application for
issuance or renewal of such permission is accompanied by a tax clearance
certificate of the preceding assessment year along with the receipt of the tax
verified by the Deputy Commissioner of Taxes at the following rates:
(a) taka forty five thousand for one section brick field;
(b) taka seventy thousand for one and half section brick field;
(c) taka ninety thousand for two section brick field;
(d) taka one lakh and fifty thousand for brick field producing bricks
through automatic machine.
Explanation.For the purpose of this section, the word "section" shall have
the same meaning as defined in i я ,
3115.”

38 Ordinance No. XXXVI of 1984 eeee section 52K eeee u
Ordinance e section 52K e 
( ) clause (a) e “five hundred” e “three thousand”
i ;
( ) clause (b) e “three hundred” e “two thousand”
i ;
( ) clause (c) e “three hundred” e “one thousand”
i ;
( ) clause (b) e “one hundred” e “five hundred”
i
39 Ordinance No. XXXVI of 1984 eeee section 52P eeee u
Ordinance e section 52P e section 52P i , :
“52P. Deduction of tax for services from convention hall, conference
centre, etc.- (1) Where any payment is to be made by a specified person to any
other person on account of renting or using space of convention hall, conference
centre, room or, as the case may be, hall, hotel, community centre or any
restaurant, shall deduct tax at the rate of five per cent from the whole amount of
the payment for the services thereof at the time of making such payment to the
payee:
Provided that no deduction shall be made when such amount is paid
directly to the Government.
(2) In this section
(a) “specified person” shall have the same meaning as in clause (a)
of sub-section (2) of section 52;
(b) “payment” shall have the same meaning as in clause (d) of sub-
section (2) of section 52.”

3 Ordinance No. XXXVI of 1984 eeee section 53A eeee ---- u
Ordinance e section 53A e section 53A i , ::::
“53A. Deduction at source from house property.- (1) Where any
specified person is a tenant in respect of a house property or hotel
accommodation, the tenant shall deduct tax from the rent of such house property
or hotel accommodation at the rate of five per cent at the time of payment of such
rent.
Explanation.- For the purpose of this section, "rent" means any payment, by
whatever name called, under any lease, tenancy or any other agreement or
arrangement for the use of any house property or hotel accommodation
including any furniture, fittings and the land appurtenant thereto.
(2) Where, after the assessment made for the relevant year, it is found that no
tax was payable by the owner of the house property or the amount of tax
deducted is in excess of the amount payable, the amount deducted shall be
refunded,-
(a) if no tax was payable, in full; or
(b) if the amount deducted is in excess of the amount payable, to the
extent of the excess deduction to the owner of the house
property.
(3) Where the Deputy Commissioner of Taxes, on an application made in this
behalf, gives a certificate in the prescribed form to an owner of house property
that, to the best of his belief, the owner is not likely to have any assessable
income during the year or the income is otherwise exempted from payment of
income tax under any provision of this Ordinance, payment referred to in sub-
section (1) shall be made without any deduction until the certificate is cancelled.
(4) In this section-

41 Ordinance No. XXXVI of 1984 eeee section 53DDD eeee
u Ordinance e section 53DDD e “three” “ten”
i
42 Ordinance No. XXXVI of 1984 eeee section 53GG eeee
u Ordinance e section 53GG e “fifteen” “ten”
i
43 Ordinance No. XXXVI of 1984 eeee section 53J eeee u
Ordinance e section 53J e section 53J i , :
“53J. Deduction at source from rental value of vacant land or plant
or machinery.- (1) Where any payment is to be made by a specified person to a
resident on account of renting or using any vacant land or plant or machinery,
shall deduct tax at the rate of five per cent from the whole amount of the payment
at the time of making such payment to the payee.
(2) In this section-
Ordinance e section 54 e proviso e “being resident in Bangladesh”
i
( ) sub-section (1) e 
(a) SL. No 24 e SL. No 24 e 24A
i , :-
24 Survey for coal, oil or gas exploration 5.25%
24A Fees, etc. of surveyors of general insurance
company 20%
;
( ) proviso i , :
“Provided that when any capital gain arises from the transfer of any
share of a company, the person or the authority, as the case may be,
responsible for effecting the transfer of shares shall not give any effect in
respect of such transfer if tax on such capital gain has not been paid.”;

( ) sub-section (2) e ““““may issue a certificate”””” ““““within thirty
days from the date of receipt of such application accompanied by all
the documents as required by the Board” i
Ordinance e section 64 e sub-section (1) e “four” “six”
i
Ordinance e section 75 e sub-section (1) e clause (c) e sub-clause (ix) e
sub-clause (x) o (xi) i , :
“(x) a Micro Credit Organisation having licence with Micro Credit
Regulatory Authority; or
(xi) a non-resident having permanent establishment in Bangladesh.”
48 Ordinance No. XXXVI of 1984 eeee section 75A eeee  u
Ordinance e section 75A e sub-section (1) e “Bureau” “a Micro
Credit Organisation having licence with Micro Credit Regulatory Authority, a
private university, a private hospital, a clinic, a diagnostic centre, a firm or an
association of persons” e i
49 Ordinance No. XXXVI of 1984 eeee section 75AA eeee u
Ordinance e section 75AA e sub-section (1) e “Board”
“Commissioner” i
4 Ordinance No. XXXVI of 1984 eeee section 82BB eeee ---- u
Ordinance e section 82BB e sub-section (7) e proviso e clause (a) e
“amended return” “except the return of income of a financial
institution” i

51 Ordinance No. XXXVI of 1984 eeee section 82C eeee u
Ordinance e section 82C e -
( ) sub-section (2) e clause (b) e 
(a) “52A,” o “SL No. 1 of the Table of
sub-section (1) of section 52AA,” , ,
e i ;
( ) “53N” o “, 53P” , o i ;
(i) proviso e paragraph (ii) e “industrial undertaking”
“,except an industrial undertaking engaged in producing
cement, iron or iron products,” e
i ;
( ) sub-section (2) e clause (d) e proviso e 
(a) Serial No. 5 e u (3) e “53H”
“less cost of acquisition” i ;
( ) Serial No. 5 e u (2), (3) o (4) e
e Serial No. 6 e e i ,
:
"6. section
53P
any sum paid by
real estate developer
to land owner
As mentioned
in section 53P" ;
( ) sub-section (4) e clause (a) e Serial No. (2) e “0.75%”
e “2%” o i
Ordinance e section 93 e -
( ) sub-section (4) e 
(a) clause (c) e “five” “six” i ;
( ) proviso i e proviso e “further”
i

53 Ordinance No. XXXVI of 1984 eeee section 107A eeee u
Ordinance e section 107A e clause (5) e sub-clause (b) e “with a person”
“irrespective of whether such other person is a non-resident or not”
i
Ordinance e section 107C e sub-section (1) e sub-section (1A)
i , :
“(1A) Where the most appropriate method applied is a method other than the
method referred to in clause (d) or clause (f) of sub-section (1) and the dataset of
the arm’s length price consists of six or more entries, an arm’s length range
beginning from the thirty percentile of the dataset and ending on the seventy
percentile of the dataset shall be constructed and the arm’s length price shall be-
(i) if the price at which the international transaction has actually been
undertaken is within the range referred as above, then the price at which
such international transaction has actually been undertaken shall be
deemed to be the arm’s length price;
(ii) if the price at which the international transaction has actually been
undertaken is outside the arm’s length range referred as mentioned
above, the arm’s length price shall be taken to be the median of the
dataset
In a case the dataset is less than six entries, the arm’s length price shall be the
arithmetical mean of all the values included in the dataset.”
55 Ordinance No. XXXVI of 1984 eeee section 107D eeee u
Ordinance e section 107D e sub-section (4) e “Officer” “and in
computing the income of a person that is exempted from tax or is subject to a
reduced rate of tax, the adjustment made in conformity with the arm’s length
price so determined by the Transfer Pricing Officer shall be treated as income of
such person and tax shall be payable on such income at the regular rate”
e я i
Ordinance e section 165 e “first or second proviso to”
“proviso of” i

Ordinance e section 165C e “Board of Investment or any competent authority
of the Government, as the case may be” e e “appropriate
authority of the Government” i
48 Ordinance No. XXXVI of 1984 eeee section 184A eeee u
Ordinance e section 184A e sub-section (3) e -
( ) item (vii) e “power of attorney” “or selling”
i e “headquarter” “or cantonment board”
i ;
( ) item (xviii) e “for commercial purpose” i ;
( ) item (xxxii) e e i
e a item (xxxiii) i , :-
“(xxxiii) releasing overseas grants to a non-government organisation
registered with NGO Affairs Bureau or to a Micro Credit Organisation
having licence with Micro Credit Regulatory Authority.”
59 Ordinance No. XXXVI of 1984 eeee section 184CC eeee
u Ordinance e section 184C e section 184CC
i , -
“184CC. Requirement of mentioning twelve-digit Taxpayer’s
Identification Number in certain documents.- Notwithstanding anything
contained in any other law for the time being in force where any document
relating to the transfer of land, building or apartment situated within a city
corporation, or cantonment board, or a paurashava of a district headquarters, deed
value of which exceeds taka one lakh and required to be registered under the
Registration Act, 1908 (XVI of 1908), such document shall contain twelve-digit
Taxpayer’s Identification Number of both the seller and the purchaser.”

5 Ordinance No. XXXVI of 1984 eeee SECOND SCHEDULE eeee
u Ordinance e SECOND SCHEDULE e paragraph (3) e
“applicable to his total income including the said income or at the rate of twenty
per cent, whichever is the lower” e e “of twenty per cent”
i
61 Ordinance No. XXXVI of 1984 eeee SIXTH SCHEDULE eeee

(((( )))) u Ordinance e SIXTH SCHEDULE e PART A e -
(a) paragraph 1 e sub-paragraph (2) e clause (b) e Item
(iii) e Item (iii) i , -
“(iii) deposited at least fifty per cent of such money in an
account with scheduled bank of which fifty one per cent or
more shares are held by the Government and the rest
amount of money may be deposited in any scheduled
bank.”;
( ) paragraph 11A e paragraph 11A
i , :
“(11A) Any sum or aggregate of sum received as dividend
by a person being an individual from a company or
companies listed to any stock exchange in Bangladesh up
to taka fifty thousand.”;
(i) paragraph 34 e sub-paragraph (b) e “section 75(2)(c)”
, e “under sub-section (5)
of section 75” , e i ;
( ) paragraph 35 e “2019” “2024”
i ;

(u) paragraph 39 e “thirty six lakh”
“fifty lakh” i ;
( ) paragraph 44 e “2019” “2024”
i ;
( ) paragraph 45 e “2019” “2024”
i ;
(e) paragraph 59 e “derived from the operation”
i ;
( ) paragraph 60 e “being resident in Bangladesh”
i ;
(((( )))) u Ordinance e SIXTH SCHEDULE e PART B e
paragraph 23 i
52 (2) u - (3) e , 3129 2 i
я ei i -2 e
a a i
(3) Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984) e
SECOND SCHEDULE ( ) я i , i
u SCHEDULE a i i , u - (2)
e i
(4) Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984) e Chapter VII
a ----2222 e ( ) 3129 2 i
e 3120 41 я я i
(5) ei e ei a u “
(total income)” a Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984) e
a (total income)

(6) , я, , e яo
e i a u
3131 2 i i u я
6 a i
(6) я 21
u 6
i
53 яяяя Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984) e
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64 3123312331233123 58585858 iiii 3333 eeee  я o
i , 3123 (3123 58 i ), a : u i u , e
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(1) (21) e (21) i , :
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я a i ( i я ) e a
a ;”;
(2) (25) e (25) i , :
“(25) “ i ” a Customs Act, 1969 e section 196
e a “ , o я
i ;”;
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“(2 ) “u ” (input tax) a u
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i
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(4) (32) e (32) i , :
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(5) (34) e (34) i , :
“(34) “ ” a 89 e a ;”;
(6) (43) e (43) i , :
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a ;”;
(7) (46) e (46) i , :
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a , a u
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a e
;”;
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a - o
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(20) (49) e (49) i , :
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e a ;”;
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(24) (72) e (72) i , :
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i ;
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i ;
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“(75) “ ” a 56 e a
;”;
(27) (81) e u “ i ” “ i ”
i ;
(28) (94) i ;
(19) (95) e (95) i , :
“(95) “ i ” a Customs Act, 1969 (Act No. IV of 1969)
;”;
(30) (96) e (96) i , :
“(96) “ ” “ ” a i
a ;”;
(31) ( 6) e u “ ” “ ”
i ;

(32) ( 8) e ( 8) i , :
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u a i , :
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:
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(33) ( 8) e ( 8 ) i , :
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i ;”;
(34) (212) e (212) i , :
“(212) “ ” a u a
, u a u
, ;”
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69 3123312331233123 58585858 iiii eeee u i e -
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6 3123312331233123 58585858 iiii 21212121 eeee u i 21 e 
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71 3123312331233123 58585858 iiii 22222222 eeee u i 22 e 
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ZvwjKvfy³ e¨w³ A_©‰bwZK Kvh©µg mswkøó wbgœewY©Z Z‡_ï cwieZ©‡bi
†¶‡Î, wba©vwiZ mgq I c×wZ‡Z, ‡K AewnZ Kwi‡eb, h_v:
(K) eëmv‡qi bvg ev Ab¨ †Kvb evwYwR¨K bvgmn D³ e¨w³i bvg ev eëmvi
aib cwieZ©b;
(L) D³ e¨w³i wVKvbv ev Ab¨ †Kvb †hvMv‡hv‡Mi Z_¨vw` cwieZ©b;
(M) A_©‰bwZK Kvh©µg cwiPvjbvi ¯’vb cwieZ©b;
(N) D³ e¨w³i e¨vsK wnmv‡ei †Kvb Z‡_ï cwieZ©b;
(O) D³ e¨w³ KZ…©K cwiPvwjZ GK ev GKvwaK A_©‰bwZK Kvh©µ‡gi cÖK…wZ
cwieZ©b;
(P) a ;
( ) wba©vwiZ Ab¨ †Kvb cwieZ©b|”
73 3123312331233123 58585858 iiii 26262626 eeee u i 26 e
u - (4) e u - (4) i , :
“(4) i 26 :
, , я
:
o ,
26
”
74 3123312331233123 58585858 iiii 27272727 eeee u i 27 e
( ) e ( ) i , :
“( ) a : ”

75 3123312331233123 58585858 iiii 31313131 eeee u i 31 e
u - (5) e u - (6) я i , :
“(6) ei a u - i
, a
a e
i e u i
я i , :-
( )
я
a
; e
( ) a
я
”
76 3123312331233123 58585858 iiii 34343434 eeee u i 34 e 
( ) u - (2) e u “ ” i ; e
( ) u - (4) e ( ) u “ i ”
“ i ” i
77 3123312331233123 58585858 iiii 35353535 eeee u i 35 e
u - (4) e ( ) u “ i ” “ i ”
i
78 3123312331233123 58585858 iiii 38383838 eeee u i 38 e
38 i , :
““““38383838  i a
o i e i o ,
u я i o u
i ”
79 3123312331233123 58585858 iiii 39393939 eeee ---- u i 39 e
39 i , :
““““39393939 
i , :-
( ) i a u
; e

( ) u , , , e
a o ( e a ) ”
7 3123312331233123 58585858 iiii 42424242 eeee u i 42 e
42 i , :-
““““42424242 oooo (2)
u u - (3) e
u
(3) u o i
e i o u 6
( ) i
(4)
i
a
(5)
(6) u ”
81 3123312331233123 58585858 iiii 43434343 eeee ---- u i 43 e
43 i , :
““““43434343 (2) ei ,
i u - a
o i i i
(3) i u - (2) a
e i u
я
(4)
i u я i u -
я , ―
( ) u u я a
; e
( ) u ei u u
a

(5) a i
u я i u - я
(6) o
u -u ((((Input-Output Coefficient) i ”
82 3123312331233123 58585858 iiii 43434343 u i 43 e
43 i , :
““““43434343  ei i u ,,,,
я
a ””””
83 3123312331233123 58585858 iiii 44444444 eeee u i 44 e
44 i , :
““““44444444 uuuu (2)
u , u
i i , :
( ) ;
( ) i ;
( ) ; e
( ) a
я
(3) (Progressive) (Periodic)
i u u
, u i i , :
( ) u i ;
( ) u
; e
( ) a
(4) u - (3) e o o , ,
e i , u
i , u i 71 ( )
i ”

84 3123312331233123 58585858 iiii 46464646 eeee u i 46 e
46 i , :
““““46464646 e i e oe i e oe i e oe i e o 
e i , :
( )
i ;
( ) a i e
я i ”
85 3123312331233123 58585858 iiii 57575757 eeee u i 57 e
57 i , :
““““57575757 uuuu (2) ei i ,
a u u
, , u
, :
( ) 2,11,111.11 (e ) a
e u
;
( ) u
u u ;
( ) i a e u
i i
u ;
( ) a a ,
я ;
( ) a
;
( ) o u , o
u ;
( ) i
i a e
u e
a e ;

(я) u ,
u i
i , u a u ;
( ) a u u
u ;
( ) o o o ;
( ) u u
;
)( 26
e u
u я ;
( ) u -u (Input-Output Coefficient) e i
e u u
(3) aя u
i , ―
( ) u aя u
u u ,
, , u
a a i e u
u a я i u i ;
( ) u aя
; , u a
i e a
i u i ;
( ) u aя , я ,
;
( ) u aя
(4) u
i , :
( ) , , e
a e (Bill of Entry);
( ) , i ;

( ) u , i
e u ”
( ) 31 e u - (6) e я
”
86 3123312331233123 58585858 iiii 5555 eeee u i u - (2) e
u - (2) i , :
“(2) u - (3) e , u
, , a a e
, u u i
u ”
87 3123312331233123 58585858 iiii 62626262 eeee u i 62 e
62 i , :
“62626262 ----
u i i
e я ”
88 3123312331233123 58585858 iiii 66666666 eeee u i 66 e
u - (4) e u “ ” “ ”
i
89 3123312331233123 58585858 iiii 68686868 eeee u i 68 e
( ) e 
( ) “ i ” “ i ”
i ; e
( ) “e u ” “, u e
a ” o i
8888 3123312331233123 58585858 iiii 69696969 eeee u i 69 e
u - (2) e u “ ” “ u
” i ।
91 3123312331233123 58585858 iiii 6666 eeee u i 6 e -
( ) u - (3) e u “ i ” “
i ” i ; e
( ) u - (4) e u “ i ” “
i ” i

92 3123312331233123 58585858 iiii 72727272 eeee u i 72 e
72 i , :
““““72727272 aaaa (2)
o , i u
u -u e
i e u я i
(3) u a a
i
e u i i i ”
93 3123312331233123 58585858 iiii 73737373 eeee u i 73 e
73 i , :
““““73737373 ―
o u
, i
a - (Drawback) ”
94 3123312331233123 58585858 iiii 74747474 eeee u i 74 e 
( ) u - (2) e u “4 ( )” , o
“5 ( )” , o i e u - (2) e
i ;
( ) u - (4) e u - (5) я i , :
“(5) u u
я o
i ”
95 3123312331233123 58585858 iiii 89898989 eeee u i 89 e -
( ) u - (2) e ( ) e ( ) i ,
:
“( ) , , e iя o e ;”;
( ) u - (2) e ( ) o (я) i , :
“( ) a , a ( i ),
я ;
(я) , ( i ) , я
;”;

( ) u - (4) e u - (5) я i , :
“(5) , ei i u ,
(Special Function) я
e e iu (Specialized
Functional Unit) , u iu я
e u iu , o
”
96 3123312331233123 58585858 iiii 93939393 eeee u i 93 e
u - (2) e u “ e ”
“ , , o
” o i
97 3123312331233123 58585858 iiii 94949494 eeee u i 94 e
94 i , :
“94949494 oooo ((((2))))
e i
ei ,,,, ei i u
,,,, ,,,, ,,,, ::::
( ) a , a , , , i ,
e , , я o ; e
( ) a o u , , o
o я
(3) u - (2) e u o i , u u
i e i u
i
(4) ei i ,
u
e u a (freeze) я
, ”
98 3123312331233123 58585858 iiii 95959595 eeee u i 95 e
u - (2) e u “ ” “
, o
,” o i

99999999 3123312331233123 58585858 iiii 96969696 eeee ---- u i 96 e —
( ) u - (2) o (3) e u “ ” “ 97
u ” o i e
u - (2) e (2) e u ( ) e
(3) o (4) e e
( ) o e u , :-
“( ) u -u
(Input-Output coefficient)
a ;
21 ( ) я
”
( ) u - (2) e u - (2 ) i , :-
“(2 ) 5 e a u я e
я o u я
u a u я o я
i ,-
(a) 238 a u я
i ei i u
a e я ;
( ) (a) e u
я я
i я ,
я я e
a
36,111 ( я ) я
”
( ) u - (4) e u “ ” “ 97
u ” o i ;
( ) u - (5) e u -
(a) “ ” “ 97 u
” o i ; e
( ) “ ” “, u - (2) e (2)
( ) e ,” , , ,
o i

9999 3123312331233123 58585858 iiii 97979797 eeee ---- u i 97 e
97 i , :-
““““97979797 (adjudication)
― (2) ei i u ,
o ―
( ) o , i e a
; e
( ) , ei i a ,
u ,
, :-
(2) (3) (4)
( )
51 ( ) a i ;
( ) a a
51 ( ) i ;
( ) a
41 ( ) i ;
( ) u - a
31 ( ) i ;
( ) a
21 ( ) i ;
( ) я a
4 ( ) i :
,,,,
i a ,,,, i
i
---- ei ““““ ””””
,,,, a i
((((3)))) ei a
””””

1111 3123312331233123 58585858 iiii 99999999 eeee ---- u i 99 e
99 i , :-
““““99999999 eeee ―(2) ei i
o
, :-
( ) u o ; e
( ) u
(3) u i
i i ei i a
u , e o
я i ”
2222 3123312331233123 58585858 iiii 9999 eeee ---- u i 9
e 9 i , :-
““““9999 я i aя i aя i aя i a iiii ― ,
я , i Excises and Salt Act, 1944
(Act No. I of 1944) e u a
я ei i я i
”
3333 3123312331233123 58585858 iiii 1111 eeee ---- u i 1 e
u ---- ((((5)))) e u ---- ((((6)))) я i ,,,, ::::----
“(“(“(“(6)))) 84 e i u ,,,,
4 (((( )))) a
я ””””
4444 3123312331233123 58585858 iiii 2222 eeee ---- u i 2 e -
( ) u - (2) e u “ ” “
e i
e ” i ;
( ) u - (4) e i u “ ” “u ”
i ; e
( ) u - (5) i

5555 3123312331233123 58585858 iiii 3333 eeee ---- u i 3 e
u - (2) e i u “ ” u “ ”
i ।
6666 3123312331233123 58585858 iiii 6666 eeee ---- u i 6 e -
( ) u - (2) e u - (2 ) i , :-
“(2 ) u - (2) e u , u -
e e я
(Debt Recovery Officer – DRO) e
u
”;
( ) u - (3) e ( ) e i u “ ”
u “ ” i ;
( ) u - (4) e u “ ” “ ”
i ;
( ) u - (5) e u “ ” “ ”
i ;
( ) u - (6) e u “ ” “
” i ; e
( ) u - (7) e u “ ” “
” i
7777 3123312331233123 58585858 iiii 218218218218 eeee ---- u i 218 e
u - (3) e u - (4) я i , :-
“(4) u - (2) e i , u u - o
a - o
i ”
8888 3123312331233123 58585858 iiii 222222222222 eeee ---- u i 222 e
u - (2) i e a u - (3)
я i , :-
“(3) a i
a , u i a я
i ”

9999 3123312331233123 58585858 iiii 232232232232 eeee ---- u i 232 e
232 i , :-
““““232232232232 ( ) e( ) e( ) e( ) e ― (2) ei i
a a
i ,
6 e a a
i 93 9 e a , u
я 1 ( i) ( ) e
(3) u - (2) e a
, u u
21 ( ) a i :
, ( ) ei ,
u -u 1 ( i)
i, i u 71 ( )
я a
(4) ( )
, 2 (e )
(5) ( )
a i , i
:
, (de novo)
я
(6) я ( ), o
, a , a ,
i
(7) ei i i ,
( ) ,
i ( ) i
i ”

3123312331233123 58585858 iiii 233233233233 eeee ---- u i 233 e
233 i , :-
““““233233233233 iiii ― (2) ( )
ei i
a
i , ,
6 e a a
, i 93 9 e a ,
я 1 ( i) i
(3) , a u - (2) e a
, u u
21 ( ) a i
(4) i a
i e i
(5) i a
, u i 7 ( ) a i
a i , , u
i a
(6) ei i i ,
i 3 ( i)
, i i i
i
(7) i e u u i
i

(8) i Penal Code (Act No. XLV of 1860) e
2 4 e 339 e a i
e u o a e o i ”
212121211111 3123312331233123 58585858 iiii 236236236236 eeee ---- u i 236 e
“ ” “я я ” i
212121212222 3123312331233123 58585858 iiii 237237237237 eeee ---- u i 237 e
237 i , :-
““““222237373737 aaaa - (2) , я ,
u o ,
ei i a я ,
, i a ।
(3) , , u o
я (reciprocal basis)
я , , ei
i a я , , i
a ।
(4) , u ,
ei i a
я , , i a
।”।
212121213333 3123312331233123 58585858 iiii 237237237237 oooo 237237237237 eeee ---- u i
237 e 237 o 237 i , :-
“237237237237 oooo ― (2) ei i
a i i ,
, e , o
, :-

( ) e ei i
я o u
я e
я a ;
( ) e я a
, ei i
a я u o u i
u e
u я ;
( ) e я a
я я e ei i a
( ) o ( ) e a
(3) ei i a i i ,
, , e ,
, :-
( ) i 89 e ;
( ) i 89 e u - (2) e o
o
212121214444 3123312331233123 58585858 iiii 238238238238 eeee ---- u i 238 e -
( ) u - (2) e i e
a e я i , :-
“ , u я
u 3 ( i)
i
---- ei u - , “ ” a
i ”

212121215555 3123312331233123 58585858 iiii 238238238238 oooo 238238238238 ---- u i
238 e 238 o 238 i , :-
““““238238238238 o ao ao ao a ―
u a a a ei
o , u u я
, , я o a
ei i a a
a a a ei i 6 e a
, i u o
a a (Write off) :
, a i i ,
o a ,
u i i a - i
o я a u a
u i , i u
u o a i e e
i u a u
u o a i
238238238238 oooo ----
ei i i , , ,
, o
a u ”
212121216666 3123312331233123 58585858 iiii 23232323 eeee ---- u i
23 e 23 i , :-
“23232323 яяяя ― ei i
a i
u o
я a i i ”

222211117777 3131313123232323 58585858 iiii 242424241111 eeee ---- u i 241
e u - (2) i , :-
“(2)
я e u i i
i ।”।
222211118888 3123312331233123 58585858 iiii 246246246246 eeee ---- u i
246 e 246 i , :-
““““246246246246 oooo iuiuiuiu eeee ― ,
o , o я iu e
e ”
222211119999 3123312331233123 58585858 iiii oooo ---- u i
o , , , o
i , :-
““““
(((( 37373737 ))))
(((( я i aя i aя i aя i a ))))
(2) i , 3129 (3129 74 i ) e u
, ( u )
(3) Customs Act, 1969 e First Schedule e Heading No.
u Harmonized Commodity Description and Coding System (H.S. Code) e
o :
(Heading No) (H.S. Code)
(Description of goods)
12.12 a я , , o
12.13 a я
12.14 a я

12.15 a я e
12.16 a я ,
я , , , e
o a
12.17 a a я
13.12 1312.21. 1
1312.31. 1
1312.41. 1
, я a (3.6 я
я )
13.13 1313.21. 1
1313.31. 1
1313.41. 1
, (3.6 я
я )
13.14 1314.22. 1
1314.23. 1
1314.2 . 1
1314.32. 1
1314.33. 1
1314.3 . 1
, я , a
(3.6 я я )
13.15 1315.21. 1
1315.32. 1
1315.33. 1
1315.34. 1
1315.41. 1
1315.52. 1
1315.53. 1
1315.54. 1
1315.61. 1
a , я , a
(3.6 я я
)

13.16 1316.11. 1 , , a , я ,
a (3.6 я
я )
13.17 1317.21. 1
1317.32. 1
1317.33. 1
1317.3 . 1
1317.41. 1
1317.52. 1
1317.5 . 1
1317.91. 1
1317. 1. 1
, , , , , ,
a я , я ,
a (3.6 я
я )
13.18 1318.22. 1
1318.23. 1
1318.24. 1
1318.25. 1
1318.35. 1
1318.36. 1
1318.37. 1
1318.38. 1
1318.52. 1
1318.53. 1
1318.54. 1
1318.55. 1
1318.56. 1
1318.62. 1
1318.63. 1
1318.64. 1
1318.65. 1
1318.66. 1
1318.71. 1
12.16 e e
я , я , a
(3.6 я я )

13.19 1319.21. 1
1319.41. 1
1319.51. 1
1319.61. 1
1319. 1. 1
a o я , я ,
a (3.6 я
я )
13.1 131 . 1. 1 e
( ) я , ,
, , (3.6 я
я )
13.21 1321.22. 1
1321.23. 1
1321.2 . 1
1321.31. 1
1321. 2. 1
1321. 3. 1
1321. 4. 1
1321. . 1
я o , , a
(3.6 я я
)
14.12 a я (Ornamental Fish )
14.13 1413.22. 1
1413.24. 1
1413.25. 1
1413.2 . 1
1413.32. 1
1413.33. 1
1413.34. 1
1413.35. 1
1413.3 . 1
1413.42. 1
1413.43. 1
3.6 я я я
a (14.15
e a )

1413.44. 1
1413.45. 1
1413.46. 1
1413.47. 1
1413.4 . 1
1413.52. 1
1413.53. 1
1413.54. 1
1413.55. 1
1413.56. 1
1413.57. 1
1413.58. 1
1413.62. 1
1413.63. 1
1413.64. 1
1413.65. 1
1413.66. 1
1413.67. 1
1413.6 . 1
1413.82. 1
1413.83. 1
1413.84. 1
1413.85. 1
1413.8 . 1
1413.92. 1
1413.93. 1
1413.94. 1
1413.95. 1
1413.96. 1
1413.9 .
1413. 1. 1

14.14 1414.22. 1
1414.23. 1
1414.24. 1
1414.25. 1
1414.2 . 1
1414.34. 1
1414.35. 1
1414.36. 1
1414.37. 1
1414.3 . 1
1414.42. 1
1414.43. 1
1414.44. 1
1414.45. 1
1414.4 . 1
1414.52. 1
1414.53. 1
1414.54. 1
1414.55. 1
1414.56. 1
1414.57. 1
1414.5 . 1
1414.62. 1
1414.65. 1
1414.66. 1
1414.67. 1
1414.68. 1
1414.74. 1
1414.75. 1
3.6 я я
(14.15
e a a )

1414.76. 1
1414.78. 1
1414.79. 1
1414.7 . 1
1414.92. 1
1414.93. 1
1414.94. 1
1414.95. 1
1414.9 . 1
1414. 1. 1
14.15 1415.42. 1
1415.43. 1
1415.44. 1
1415.4 . 1
1415.52. 1
1415.53. 1
1415.54. 1
1415.55. 1
1415.56. 1
1415.57. 1
1415.5 . 1
1415.62. 1
1415.63. 1
1415.64. 1
1415.65. 1
1415.66. 1
1415.6 . 1
1415.72. 1
1415.73. 1
3.6 я я
o a (
u u ) я ,

1415.74. 1
1415.7 . 1
1415.82. 1
1415.83. 1
1415.84. 1
1415.85. 1
1415.86. 1
1415.8 . 1
1415.92. 1
1415.93. 1
1415.94. 1
1415.95. 1
1415.96. 1
1415.97. 1
1415.98. 1
1415.9 . 1
1415. 2. 1
1415. 3. 1
1415. 4. 1
1415. 5. 1
1415. 6. 1
1415. . 1
14.16 1416.21. 1
1416.31. 1
1416.42. 1
1416.43. 1
1416.4 . 1
1416.52. 1
1416.53. 1
, ,
; u
u ;
(3.6 я я )

1416.54. 1
1416.55. 1
1416.5 . 1
1416.62. 1
1416.6 . 1
1416.72. 1
1416.73. 1
1416.74. 1
1416.75. 1
1416.7 . 1
1416.82. 1
1416.83. 1
1416.8 . 1
14.18 1418.22. 1
1418.2 . 1
1418.32. 1
1418.3 . 1
1418.42. 1
1418.4 . 1
1418.52. 1
1418.5 . 1
1418.62. 1
1418.6 . 1
1418.71. 1
1418.82. 1
1418.8 . 1
1418.92. 1
1418.9 . 1
1418. 2. 1
1418. . 1
a , я , я ,
, , ,
я ;
я a я я a
я я , , , ,
(3.6 я
я )

15.12 1512.21. 1
1512.31. 1
1512.51. 1
1512.61. 1
e , a
я (3.6 я
я )
15.18 1518.22.11
1518.2 .11
1518.32.11
1518.3 .11
1518. 1.11
, я ,
15.1 151 .11. 1 (3.6 я я
)
15.21 1521.11. 1 a a i i u
ei я (3.6 я
я )
16.12 a a я ,
u u ; я
16.13 a , e ;
я e e
u a ; ei
a я я a
16.15 a a ( ) a , ,
, a u a
(a я )
16.16 a e a a , a
o a e
( u u ),
, я
u a я
; a e
я

16.18 a , , o
(whalebone hair), ,
, , , e ,
a я a
; ei я
e я
16.19 a e я , a я
a
я ; , e
e , я a
; ei
o я a
16.21 a e , , e
( ); i ; (a я ) ,
u u ; я ,
e a я , я , ,
a
16.22 a a a i ei я
(3.6 я я );
Customs Act e First Schedule e
Chapter 1 a 3 e
a
17.12 a , , , u e
;
u e Customs Act e First
Schedule e Heading No. 12.12 e
o a
17.13 a a я u ( ), e ;
18.12 1812.21. 1
1812. 1.2
1812. 1.3
, я a (3.6 я
я )

18.13 1813.11.2
1813.11.3
, я a (3.6 я
я )
18.14 1814.21.2
1814.21.3
1814.31. 1
1814. 1. 1
я, , , e a ei
я я, я a (3.6 я
я )
18.15 1815.21. 1
1815.31. 1
1815. 1. 1
, o , ,
i e ei я я , я
a (3.6 я я
)
18.16 1816.22. 1
1816.2 . 1
1816.32. 1
1816.3 . 1
e , я a
(3.6 я я )
18.17 1817.21. 1
1817. 1. 1
я , , , i,
, e ei я я ,
я a (3.6 я
я )
18.18 1818.11. 1 e , я a (3.6 я
я )
18.19 1819.21. 1
1819.31. 1
1819. 1. 1
я, a
, я a (3.6 я
я )
18.1 181 .31. 1
181 .41. 1
181 .51. 1
181 .62. 1
181 .6 . 1
181 .71.2
181 .71.
181 .81. 1
181 . 2. 1
181 . 3. 1
181 . 4. 1
181 . . 1
a я, я a (3.6 я
я )

18.21 1821.21. 1
1821.32. 1
1821.33. 1
1821.3 . 1
1821.41. 1
1821.51. 1
1821.91. 1
1821. 1. 1
я (
u u ),
(3.6 я я )
18.23 1823.31. 1
1823.42. 1
1823.43. 1
1823.44. 1
1823.4 . 1
1823. 1.21
1823. 1.
я, , , ,
, u i a
(3.6 я я )
18.24 1824.21. 1
1824.31. 1
1824.42. 1
1824.43. 1
1824.44. 1
1824.45. 1
1824.46. 1
1824.4 . 1
1824.51. 1
1824.61. 1
1824.71. 1
1824. 1. 1
я
a u u
(3.6 я я )

18.25 1825.21. 1
1825.31. 1
1825.41. 1
1825.51. 1
1825.61. 1
1825. 1.2
1825. 1.
o , a , , я я
(Artichokes), e я
e , u i u ,
я a , a
u u ;
(3.6 я я )
19.24 1924.21. 1
1924.31. 1
1924.41. 1
1924.51. 1
1924.61.2
1924.61.
19.12 i 19.17
a , Customs Act e First
Schedule e Chapter 8 e a
a (3.6 я
я )
1 .15 1 15.22. 1
1 15.32. 1
1 15.33. 1
, a (3.6 я
я )
1 .16 1 16.21. 1
1 16.31. 1
(3.6 я я
)
1 .17 1 17.22. 1
1 17.2 . 1
e ,
(3.6 я я )
1 .18 1 18.21. 1
1 18.31. 1
( , ) (3.6 я
я )
1 .19 1 19.22. 1
1 19.23. 1
1 19.32. 1
1 19.33. 1
1 19.42. 1
1 19.43. 1
я , я , e (3.6 я
я )

1 .1 1 1 .32. 1
1 1 .33. 1
1 1 .42. 1
1 1 .43. 1
1 1 .72. 1
1 1 .73. 1
a , , , я ,
- я (3.6 я
я )
1 .21 1 21.22. 1
1 21.23. 1
1 21.31. 1
1 21.41. 1
1 21. 2. 2
1 21. 2.
1 21. . 1
, я , , i , я ,
e a (3.6 я
я )
21.12 2112.22. 1
2112.2 . 1
2112. 2. 1
2112. . 1
e (3.6 я
я )
21.13 2113.21.21
2113.21. 1
2113. 1. 1
i
21.14 2114.21.21
2114.21. 1
2114. 1. 1
21.15 2115.21.21
2115.21. 1
2115. 1. 1
яi
21.16 2116.21.21
2116.21. 1
2116. 1.21
2116. 1. 1

21.17 2117.21.21
2117.21. 1
21.18 2118.21.21
2118.21. 1
2118. 1. 1
21.19 2119.21. 1
2119.32. 1
2119.3 . 1
2119.41. 1
2119.51. 1
2119.61. 1
2119.71. 1
2119. 1. 1
я , , i я; a
(3.6 я я )
23.12 2312.21. 1
2312. 1. 1
, a a (3.6 я
я )
23.13 2313.41. 1
2313.52. 1
2313.53. 1
, , я
a a (3.6 я
я )
23.15 2315.11. 1 , u u (3.6 я
я )
23.16 2316.21. 1
2316. 1. 1
(Rape seed) a , a
a (3.6 я я )
23.17 2317.11. 1 я, a a (3.6 я
я )

23.18 2318.21. 1
2318.32. 1
2318.3 . 1
2318.41. 1
2318.51. 1
2318.61. 1
2318.71. 1
2318.81. 1
2318. 2. 1
2318. . 1
a я e , a
a (3.6 я я )
23.1 a я я, e я
я
23.21 2321.21. 1 я a , , ,
(3.6 я
я )
23.22 2322.31. 1
2322.41. 1
2322.51. 1
2322. 1.2
2322. 1.3
2322. 1.
a a ( я e ),
, a o
a я я ,
я a , , a u
u (3.6 я я
)
23.23 2323.32.2
2323.3 .2
2323. 2. 1
2323. 3. 1
2323. 4. 1
2323. 5. 1
2323. . 1
, e a
, e i , я a ,
u u ; e
e a я я
( i i ) я
ei
я a
a a (3.6 я
я )

23.24 23.24.11. 1 e ,
я , , a
u u (3.6 я
я )
23.25 2325.21. 1
2325. 1. 1
i , , я ,
, ( ), , i ,
я i , i , o a я
, u u (3.6
я я )
24.12 a ; , я , - я e
24.13 a я e , я
e ; я
я i - e
a я u
u
25.12 a я я
( :- , , - , ,
ui , , , a
, , e
)
25.15 2515.31. 1
2515. 1.2
2515. 1.
a a a ei -
(3.6 я я
)
34.12 3412.21. 1
3412.31.21
3412.31. 1
я я ,
a я я u
,
a ; (3.6 я
я )

34.19 3419.11.11 a a i e
я o я
я a , - я a o u
u я , u u
36.16 3616.21.11 , u
u ; Customs Act e First Schedule e
Chapter 26 e e
51.12 5112.41.11 a a ,
a , , , i ,
e я
52.12 a a ( я
a , ,
a ,
a я u
я ei ), u a
u u
52.13 a ( я a
, , e
a ,
a я u
я ei ), a
u u ,
u Customs Act e First
Schedule e Chapter 41 e Note 1(c)
i o i
52.14 a a ( я a ,
, e a
, a
я u я
ei ), a u
u , u
Customs Act e First
Schedule e Chapter 41 e Note 1(b) or
1(c) i o i

54.12 a ( , я,
e a a ,
u ), 52.12, 52.13 a
52.14
55.12 5512.21.11
5512.42.11
5512.4 .11
, , , , a
, ,
o я e я , , ,
a u
u
55.14 a a (rough) , , u
u a i a
56.12 a , a
; a ,
a
61.12 a i u
62.12 a u , (combed)
62.13 a , ,
62.15 a u , a
63.12 a ,
64.14 6414.21.11

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( ) , я я o я я я ( o
)
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);
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( ) -2 e (2) e
Customs Act, 1969 e FIRST SCHEDULE e (Heading)
(3) e u (H. S. Code) e
o (4) e u (5) e
;
( ) -3 e (2) e
Customs Act, 1969 e FIRST SCHEDULE e (Heading)
(3) e u (H. S. Code) e
o (4) e u (5) e
; e
( ) -4 e (2) e
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----2222
(Heading) (H.S. Code)
(Description of Goods)
(%)(%)(%)(%)
(2)(2)(2)(2) (3)(3)(3)(3) (4)(4)(4)(4) (5)(5)(5)(5)
14.13
ei ,e ,
Fish, fresh or chilled, excluding fish
fillets and other fish meat of heading
03.04.
31
14.14
ei ,e ,
Fish, frozen, excluding fish fillets and
other fish meat of heading 03.04.
31

(%)(%)(%)(%)
(2)(2)(2)(2) (3)(3)(3)(3) (4)(4)(4)(4) (5)(5)(5)(5)
14.15
ei ,e ,
Fish fillets and other fish meat (whether
or not minced), fresh, chilled or frozen.
31
14.16 1416.21.21 o u
( i я я )
31
1416.42. 1
1416.43. 1
1416.4 . 1
,
e ( i
я я )
31
1416.6 . 1 a ( u u ),
( i я
я )
31
14.17 1417.27.11
1417.28.11
31
15.13 1513.21.21
1513.32.21
1513.3 .21
( i я )
31
15.16
ei ,e ,
e a я o ; i
31
18.13
ei ,e ,
я
31
18.1
ei ,e ,
Other vegetables, fresh or chilled.
31

(%)(%)(%)(%)
(2)(2)(2)(2) (3)(3)(3)(3) (4)(4)(4)(4) (5)(5)(5)(5)
19.12 e
19.13
1912.22.21
1912.23.21
1912.2 .21
1912.32.21
1912.33.21
1912.42.21
1912.43.21
1913.22.21
1913.23.21
1913.32.21
1913.33.21
1913.42.21
1913.43.21
1913.52.21
1913.53.21
1913.62.21
1913.63.21
1913.72.21
1913.73.21
1913.81.21
1913.91.21
1913. 1. 2
Coconuts, Brazil nuts, cashew nuts and
other nuts, fresh or dried (Wrapped or
canned upto 2.5 kg)
31
19.13 1913. 1.22
1913. 1.23
1913. 1.2
я , u
u 41
19.15 1915.61.42
1915.61.4
я
31

(%)(%)(%)(%)
(2)(2)(2)(2) (3)(3)(3)(3) (4)(4)(4)(4) (5)(5)(5)(5)
19.16 1916.21.21
1916.21. 1
я
31
1916.32.21
1916.32. 1
1916.33.21
1916.33. 1
1916.3 .21
1916.3 . 1
я я
31
1916.51.21
1916.51. 1
я
31
1916.61.21
1916.61. 1
я 31
1916. 1.22
1916. 1.2
1916. 1.32
1916. 1.3
я a я
31
19.17
ei ,e ,
я
31
19.18
ei ,e ,
Melons (including watermelons) and
papaws (papayas), fresh.
31
19.19
ei ,e ,
я , o i
31
19.1
ei ,e ,
Apricots, cherries, peaches (including
nectarines), plums and sloes, fresh
31
19.21
ei ,e ,
a я
31
1 .12 1 12.22.21
1 12.23.21
1 12.32.21
1 12.33.21
1 12. 1.21
Coffee; coffee husks and skins; coffee
substitutes containing coffee in any
proportion (Wrapped or canned upto
2.5 kg)
31

(%)(%)(%)(%)
(2)(2)(2)(2) (3)(3)(3)(3) (4)(4)(4)(4) (5)(5)(5)(5)
1 .13 1 13.21.11
1 12.31.11
Green tea
31
1 13.41.11 Black tea (farmented) and partly
farmented tea, in immediate packings of
a content not exceeding 3 kg
31
1 13.51.11 Other black tea (farmented) and other
partly farmented tea
31
1 .15 1 15.22.21
1 15.22. 1
1 15.23.11
, u u
31
1 .17
ei ,e ,
e
31
1 .18
ei ,e ,
31
1 .19 1 19.42.21
1 19.42. 1
1 19.43.21
1 19.43. 1
e 31
1 .1 1 1 .42.21
1 1 .42. 1
1 1 .43.21
1 1 .43. 1
я 31
26.24 2624.2 .11 i o i a ,
a
41
28.13 2813.41.21 Dextrose anhydrous/monohydrate BP/
USP Pyrogen free imported under
blocklist
31
2813.41.31 Liquid glucose 31

(%)(%)(%)(%)
(2)(2)(2)(2) (3)(3)(3)(3) (4)(4)(4)(4) (5)(5)(5)(5)
2813.41. 1 Other glucose and glucose syrup 31
2813.51.11 Glucose and glucose syrup, containing in
the dry state at least 20% but less than
50% by weight of fructose, excluding
invert sugar
31
28.15 2815.21.21
2815. 1.21
Sugar confectionery (including white
chocolate), not containing cocoa, put up
for retail sale
56
2815.21. 1
2815. 1. 1
Sugar confectionery (including white
chocolate), not containing cocoa,
excluding put up for retail sale
31
29.17 e a
2917.31.11 e a
(3 я u , a
, , , a
e)
56
2917.42.11
2917.43.11
( , )
56
2917. 1.11 a 56
2 .12 2 12.21.11 2
я ( 15.12
15.15 я )
31
2 12.31.11 Mixes and dough’s for the preparation of
bakers' wares of heading 19.05
31
2 12. 1. 2 Malt extract/food preparations Imported
in bulk by VAT registered food
processing industries
31
2 12. 1. a 31

(%)(%)(%)(%)
(2)(2)(2)(2) (3)(3)(3)(3) (4)(4)(4)(4) (5)(5)(5)(5)
2 .13
ei ,e ,
Pasta, whether or not cooked or stuffed
or otherwise prepared; couscous
41
2 .15
ei ,e ,
Prepared foods obtained by the swelling
or roasting of cereals or cereal products;
all types of cereals
41
2 .16 2 16.42.11 Sweet biscuits 56
2 16.43.11 Waffles and wafers 56
2 16.51.11 Rusks, toasted bread and similar toasted
products
56
2 16. 1.11 Other 56
31.16 3116.31.11 56
31.18
ei ,e ,
я , я ,
, u e
, a
u u
31
31.1
ei ,e ,
( must ) ,
я ,
a u u
31
32.14
ei ,e ,
e a ; mixed condiments,
e a
31
32.16 3216.11.11 Ice cream and other edible ice, whether
or not containing cocoa
31
32.17 3217. 1.21
, e
1.6% e u
461
3217. 1.5 Other Stabilizer for milk 21
3217. 1.61 Creamer in bulk imported by VAT
registered milk foodstuffs manufacturers
31

(%)(%)(%)(%)
(2)(2)(2)(2) (3)(3)(3)(3) (4)(4)(4)(4) (5)(5)(5)(5)
3217. 1.61 Food supplement 31
3217. 1. 1 a 31
33.12
ei ,e ,
Waters, including natural or artificial
mineral waters and aerated waters, not
containing added sugar or other
sweetening matter nor flavoured; ice and
snow
31
33.13 3313.21.11 Waters, including mineral waters and
aerated waters containing added sugar of
other sweetening matter or flavoured
261
3313. 2.11 -e 261
3313. .11 a 261
33.14 3314.11.11 i 361
33.15
ei ,e ,
я , i ; (31.1
grape must )
461
33.16
ei ,e ,
e я ,
461
33.17 3317.11.11 a я (u ,
)
461
33.19
ei ,e ,
Undenatured ethyl alcohol of an
alcoholic strength by volume of less than
80% volume, spirits, liquors and other
spirituous beverages
461
35.12
ei ,e ,
Unmanufactured Tobacco, Tobacco
refuse 71
35.13 3513.21.11 , o 461
3513.31.11 461
3513. 1.11 a e
a
261

(%)(%)(%)(%)
(2)(2)(2)(2) (3)(3)(3)(3) (4)(4)(4)(4) (5)(5)(5)(5)
35.14
ei ,e ,
a e я ;
“homogenised” “reconstituted” 261
36.12 3612.11.31 Salt (other than pure sodium chloride)
not in aqueous solution including salt
boulder for crushing and salt in bulk
31
3612.11.41 Rock salt, bhit lobon 31
3612.11. a 31
36.26 3626.22.11 e (
3.6% ),
31
3626.23.11 Merely cut, by sawing or otherwise, into
blocks or slabs of a rectangular
(including square) shape
31
3626.31.11 Ecsussine and other calcareous monumental
or building stone; alabaster
31
36.27 3627.22.11 i ( ) 31
3627.23.11 i a a
я
31
3627. 1.21 21
36.28 3628.21. 1 Pebbles, gravel, broken or crushed stone
(excl. imported by VAT registered
ceramic products manufacturing
industries)
41
3628.5 .11 Other Pebbles, gravel, broken or crushed
stone
41
25.21 2521.00.91 Boulder Lime stone 10
2521.00.99 Other 30

(%)(%)(%)(%)
(2)(2)(2)(2) (3)(3)(3)(3) (4)(4)(4)(4) (5)(5)(5)(5)
36.34 3634.32.11 ,
u u
31
3634.3 .11 a 31
38.21 3821.23.4 a o a 31
3821.23.61 a o 31
3821.23.7 a 31
3821.2 .2 a 31
3821.2 . 4 , 31
3821.2 . a o 31
38.22 3822.32.11 , a 211
39.18 3918.11.11 u e , o 20
3 .26 3 26.81.43 Sodium salt of palmitic acid (soap
noodle) imported by other
31
3 .28 3 28.43.21 Dioctyl orthophthalates pharmaceutical
grade imported under block list by VAT
registered pharmaceutical industry
31
3 28.43. 1 ia i a ( o ) 21
3 28.44.11 Dinonyl or didecyl orthophthalates 31
3 28.45.11 Other esters of orthophthalic acid 31
3 28.4 .11 Other plasticizer 31
43.19 4319.21.21 Paints and varnishes imported by
Bangladesh Biman, flying club,
concerned Government Department and
VAT registered manufacturer as raw
material for their product
31
4319.21. 1 iя a i ,
(e )
31

(%)(%)(%)(%)
(2)(2)(2)(2) (3)(3)(3)(3) (4)(4)(4)(4) (5)(5)(5)(5)
4319.31.21 Paints and varnishes imported by
31
4319.31. Other paints based on acrylic or vinyl
polymers, in a non-aqueous medium
31
4319. 1.21 Paints and varnishes imported by
31
4319. 1. 1 a i , e 31
43.1 431 .21.21 Paints and varnishes imported by
31
431 .21. 1 e i iя a
i e (e o )
31
431 . 1.21 Paints and varnishes imported by
31
431 . 1. 1 a i , e 31
43.21 4321.11.21 Paints and varnishes imported by
31

(%)(%)(%)(%)
(2)(2)(2)(2) (3)(3)(3)(3) (4)(4)(4)(4) (5)(5)(5)(5)
4321.11.31 Prepared water pigments of a kind used
for finishing leather, for cleaning
footwear in tablet form
31
4321.11. 1 a i , (e , o
)
31
44.14 4414.11.11 o 41
44.15
ei ,e ,
a e
( ),
; ,
56
44.16
ei ,e ,
71
44.17 4417.21.11 31
4417. 1.11 я a 31
44.18
ei ,e ,
,
;
, i e a ,
o a o
a ; ( u
u ) a я
)
41
4418.31.11 Personal deodorants and antiperspirants 41
4418. 1.11 a 41
45.12
ei ,e ,
e
e e я
31
45.13 4513. 1.21 я 31
45.16 4516.21.11 Polishes, creams and similar
preparations for footwear or leather
31

(%)(%)(%)(%)
(2)(2)(2)(2) (3)(3)(3)(3) (4)(4)(4)(4) (5)(5)(5)(5)
47.12 4712.11.11 u 41
47.13 4713.11.11 , u 41
47.15
ei ,e ,
я , i ,
e a i
41
47.16 4716.11.11 i; 47.15 e
i
31
49.19 4919. 2.32 Mosquito coil; aerosol; mosquito
repellent
31
49.35 4935. 1.31 Chlorinated parafin wax 21
38.24 3824.99.40 Refil for Electronic Nicotine Delivery
System (ENDS)
100
4 .28 4 28.32.11 Tubes, pipes and hoses, rigid of
polymers of ethylene
41
4 28.33.11 Tubes, pipes and hoses, rigid of
polymers of propylene
41
4 28.34. 1 Tubes, pipes and hoses, rigid of
polymers of vinyl chloride (excluding
PVC shrinkable tube (plain))
41
4 28.3 . 2 Fibre glass imported by VAT registered
electric fan manufacturers
41
4 28.3 . Tubes, pipes and hoses, rigid of other
plastics (excluding Silicone tubing for
laboratory use; Hoses pipe for gas
cylinder)
41
4 .29
ei ,e ,
, o a
, e u
u ( a i )
31

(%)(%)(%)(%)
(2)(2)(2)(2) (3)(3)(3)(3) (4)(4)(4)(4) (5)(5)(5)(5)
4 .2 4 2 . 1. e , ,
, , , e a
( ) (
)
21
4 .31 , , , , ( - , i
, a , a
a u ):
4 31.31.21 i
(
)
21
4 31.5 .32 Printed PVC sheet Imported by VAT
registered SIM card or Smart card
manufacturing industry
31
4 31.5 .3 31
4 31.73.21 i i
31
4 31.7 .21 a 21
4 31. 3.21 i 21
4 31. . 1 a 21
4 .32 a , , , o ( ,
i , a , a
a u ):
4 32.2 . 1 Other cellular plate/sheet/film/foil of
plastic
31
4 32. 1. 2 a ,
iя , iя a
41
4 32. 1. a ,
iя , iя a
31

(%)(%)(%)(%)
(2)(2)(2)(2) (3)(3)(3)(3) (4)(4)(4)(4) (5)(5)(5)(5)
4 .33
ei ,e ,
, o , ,
o , , , o
, e a
o
31
4 .34 e я
4 34.21.11 , i , e
я
56
4 34.32.11 Sacks and bags (including cones) of
polymers of ethylene other than plastics
56
4 34.3 . 1 Sacks and bags (including cones) of
other plastics
56
4 34.41. 1 , , o я (
o i i )
56
4 34.51. 1 Other Spools, caps, bobbins and similar
supports
56
4 34.61.11 Stoppers, lids, caps and other closures 56
4 34. 1. 1 56
4 .35 4 35.21.11 o o 56
4 35. 1.21 Feeding Bottles 31
4 35. 1. 1 a 56
4 .36 4 36.31.11 я , я o u
e я threshold
56
4 36.41.11 , i e u 31
4 36. 1.11 a o 31
4 .37 4 37.21.11 a e 31
4 37.51.11 Statuettes and other ornamental articles 31
4 37. 1. a 41

(%)(%)(%)(%)
(2)(2)(2)(2) (3)(3)(3)(3) (4)(4)(4)(4) (5)(5)(5)(5)
51.22 5122.21.11 31
51.27 5127. 2.11 Floor coverings and mats 31
53.13
ei ,e ,
Trunks, suit-case, vanity-cases,
executive-cases, brief-cases, school
satchels, spectacle cases, binocular
cases, camera cases, musical instrument
cases, guncases, holsters and similar
containers; travelling-bags, insulated
food or beverages bags toilet bags,
rucksacks, handbags, shopping bags,
wallets, purses, map-cases, cigarette-
cases, tobacco pouches, tool bags, sports
bags, bottle-cases, jewellery boxes,
powder-boxes, cutlery cases and similar
containers, of leather or of composition
leather, of sheeting of plastics, of textile
materials, of vulcanised fibre or of
paperboard, or wholly or mainly covered
with such materials or with paper.
31
53.14 5314.41.11 Belts and bandoliers 31
5314.51.11 Other clothing accessories 31
55.21
55.23 ei ,e ,
(5522.23.11,
5522.24.11 o
5522.25.11
)
, o
o я , i , ,
iu , o я
21
55.21 5521.22.11 Particle board 31
55.29
ei ,e ,
я , я , u o ,
, , o e
я
21

(%)(%)(%)(%)
(2)(2)(2)(2) (3)(3)(3)(3) (4)(4)(4)(4) (5)(5)(5)(5)
44.20 4420.10.00 Wooden Beads 20
59.13 5913.65.21
5913.65. 1
Other paper and paperboard, not
containing fibres obtained by a
mechanical or chemi-mechanical process
or of which not more than 10% by
weight of the total fibre content consists
of such fibres of weighing less than 40
g/m² (Excl. imported by VAT registered
manufacturing industries)
21
59.24
ei ,e ,
, iя u
u a u
211
59.29
ei ,e ,
, , o
я , ,
a я
41
59.2 592 .21.11 Cartons, boxes and cases, of corrugated
paper and paperboard 21
592 .31.11 я u
- o
, o
21
592 .41.11 e (51 . o я
)
21
59.32 5932.21.11 31
59.34 5934. 1. 4
5934. 1. 5
Surface coloured or printed paper or
paper board
31
5 .12 5 12.21.11 Printed Books, Brochures, leaflets,
similar printed matter in single sheets,
wheather or not folded
21

(%)(%)(%)(%)
(2)(2)(2)(2) (3)(3)(3)(3) (4)(4)(4)(4) (5)(5)(5)(5)
5 .1 5 1 .11.11 Printed or illustrated postcards; printed
cards bearing personal greetings,
messages or announcements, wheather
or not illustrated, with or without
envelopes or trimmings
31
5 .21 5 21.11.11 Calenders of any kind, printed, including
calender blocks
31
5 .22
ei ,e ,
, a
31
61.18
ei ,e ,
Woven fabrics of silk or of silk waste.
56
63.19 i
63.23 ei ,e ,
o
31
65.18 e
65.19 ei ,e ,
(6518.21.21
)
o
31
66.23 i
66.27 ei ,e ,
(6623.2 .21
)
o
31
67.16 6716.11.21 Metalized round yarn 31
68.12 i
68.16 ei ,e ,
o a i
31
69.12
ei ,e ,
Woven pile fabrics and chenille fabrics,
other than fabrics of heading 58.02 or
58.06.
31
69.15
ei ,e ,
Tulles and other net fabrics, not
including woven, knitted or crocheted
fabrics; lace in the piece, in strips or in
motifs, other than fabrics of headings
60.02 to 60.06.
31

(%)(%)(%)(%)
(2)(2)(2)(2) (3)(3)(3)(3) (4)(4)(4)(4) (5)(5)(5)(5)
6 .14 6 14.21. 1 Other textile fabrics, impregnated,
coated, covered or laminated with
polyvinyl chloride
31
6 14.31. 1 Other textile fabrics, impregnated,
coated, covered or laminated with
polyurethane
31
6 14. 1. 1 Other textile fabrics with polyurethane 31
71.12
ei ,e ,
Pile fabrics, including "long pile" fabrics
and terry fabrics, knitted or crocheted.
31
71.13
ei ,e ,
Knitted or crocheted fabrics of a width
not exceeding 30 cm, containing by
weight 5% or more of elastomeric yarn
or rubber thread, other than those of
heading 60.01.
31
71.14
ei ,e ,
not exceeding 30 cm, other than those of
heading 60.01 or 60.02
31
71.15
ei ,e ,
exceeding 30 cm, containing by weight
5% or more of elastomeric yarn or
rubber thread, other those of heading
60.01
31
71.16
ei ,e ,
Warp knit fabrics (including those made
on galloon knitting machines), other than
of headings 60.01 to 60.04
31
71.17
ei ,e ,
Other knitted or crocheted fabrics
31
72.12 e
72.13 ei ,e ,
o , - , i , ,
a ( -я ), ui , ui -
я e я ,
56

(%)(%)(%)(%)
(2)(2)(2)(2) (3)(3)(3)(3) (4)(4)(4)(4) (5)(5)(5)(5)
72.14
ei ,e ,
, i , я , я ,
uя , o o a , o
( ),
56
72.15
ei ,e ,
, i , я , я , ,
, i , uя , o
o a , o ( ),
56
72.16
ei ,e ,
,
56
72.17
ei ,e ,
uя, e - uя,
56
72.18
ei ,e ,
, , i , я ,
, u e я , 56
72.19
ei ,e ,
, , , , i ,
я , я, , u e
я ,
56
72.1
ei ,e ,
- , e a ,
56
72.21
ei ,e ,
я , o , , o e
я , ,
a
56
72.22
ei ,e ,
o e я,
56
72.24 7224.11.11 (6 .14, 6 .17
6 .18 e )
56
72.25
ei ,e ,
a ,
56

(%)(%)(%)(%)
(2)(2)(2)(2) (3)(3)(3)(3) (4)(4)(4)(4) (5)(5)(5)(5)
72.26
ei ,e ,
, i , , e a
( я я e
),
56
72.27
ei ,e ,
, e ,
56
72.28
ei ,e ,
(7228.91. 1
)
a e я;
e я a (
u - , a
i )
56
73.12
73.21 ei ,e ,
, o
, a o я (
)
56
73.22 7322.43.11
7322.44.11
7322.4 .11
7322.53.11
7322.54.11
7322.5 .11
o a (
o - )
31
73.23
73.28 ei ,e ,
, , , , , ,
, , , , , i , i,
- i, , , , e
я e я o a
56
74.12
ei ,e ,
31
74.13
ei ,e ,
, , e
31
74.14
ei ,e ,
( ) e i i ;
31
74.15
ei ,e ,
a ( 5.15 e )
31

(%)(%)(%)(%)
(2)(2)(2)(2) (3)(3)(3)(3) (4)(4)(4)(4) (5)(5)(5)(5)
75.13
ei ,e ,
Other footwear with outer soles and
uppers of rubber or plastics. 56
75.14
ei ,e ,
Footwear with outer soles of rubber,
plastics, leather or composition leather
and uppers of leather.
56
75.15
ei ,e ,
Footwear with outer soles of rubber,
plastics, leather or composition leather
and uppers of textile materials.
56
75.16
ei ,e ,
Other footwear.
56
75.17 7517.21.21
7517.21. 1
7517.31.21
7517.31. 1
Upper and outer soles and heels
31
78.13
ei ,e ,
Artificial flowers, foliage and fruit and
parts thereof; articles made of artificial
flowers, foliage or fruit
31
79.13
ei ,e ,
Granite, marble, travertine and alabaster
and other stone 71
68.03 6803.00.00 Worked slate and articles of slate or of
agglomerated slate
71
79.19 7919.11.11 Panels, boards, tiles, blocks and similar
articles or vegetable fibre, of straw or of
shavings, chips, particles, sawdust or
other waste, of wood, agglomerated with
cement, plaster or other mineral binders.
21
79.1 791 .22.11
791 .2 .11
Plaster Boards and sheets
21
7 .15
ei ,e ,
Ceramic building bricks, flooring blocks,
support or filler tiles and the like. 31
7 .16
ei ,e ,
Roofing tiles, chimney-pots, cowls,
chimney liners, architectural ornaments
and other ceramic constructional goods.
31
7 .17 7 17.11.11 Ceramic pipes, conduits, guttering and
pipe fittings.
31

(%)(%)(%)(%)
(2)(2)(2)(2) (3)(3)(3)(3) (4)(4)(4)(4) (5)(5)(5)(5)
7 .18
ei ,e ,
a e u
a i ; a
я i u e я ,
u u u
71
7 .19
ei ,e ,
u e u
a i ;
я i u e я ,
u u u
71
7 .21
ei ,e ,
, o , o
, , , o я ,
, iu o я
71
7 .22
ei ,e ,
o ,
o o a e 71
7 .23 7 23.11.11 o , o o
a
71
7 .24
ei ,e ,
Statuettes and other ornamental ceramic
articles.
71
7 .25
ei ,e ,
a
71
81.13 8113.4 . 1 u 31
81.14 8114.23.11 o
a (a , /e я ,
u u )
31
8114.2 .11 a a -o 31
8114.31.11 a o 31
8114.41.11 a i 31

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