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TDS Tax Deducted at Source Rule 2023 এস.আর.ও. নং ২০৬-২১০-আইন-২০২৩

TDS Tax Deducted at Source Rule 2023 এস.আর.ও. নং ২০৬-২১০-আইন-২০২৩ এস.আর.ও. নং ২০৬-২১০-আইন/২০২৩।

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1. 89.01 8901.20.30 Vessels capacity exceeding 5000 DWT
for registration in Bangladesh operating
in Ocean for at least three consecutive
years and not older than 20 years from
the date of commissioning;
2. 89.01 8901.90.30 Vessels capacity exceeding 5000 DWT
for registration in Bangladesh operating
in Ocean for at least three consecutive
years and not older than 22 years from
the date of commissioning;
evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8709
(2) G 8 8;- I ` /i 0 =F _ 0 t /i X Y
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( ) ( ) ( ) (@)
1. 07.03 0703.20.90 Garlic : Other
2. 10.05 1005.90.90 Other Maize, Excluding
wrapped/canned upto 2.5 kg
3. 17.01 1701.14.00 Raw Sugar not containing added
flavouring or colouring matter: Other
cane sugar
4. 23.09 2309.90.90 Preparations of a kind used in animal
feeding other: other
5. 25.23 2523.10.20 Cement clinkers, imported by vat
registered manufacturers of cement
6. 26.02 2602.00.00 Manganese ores/concentrates,
including ferruginous manganese ores
and concentrates with a manganese
content of 20% or more calculated
on the dry weight
7. 27.09 2709.00.00 Petroleum oils and oils
obtained from bituminous minerals,
crude
8. 27.10 2710.12.11 Motor spirit of H.B.O.C Type
9. 27.10 2710.12.19 Other motor spirits, including aviation
spirts
10. 27.10 2710.12.20 spirit type jet fuel
11. 27.10 2710.12.31 White spirit
12. 27.10 2710.12.32 Naphtha
13. 27.10 2710.12.39 Other
14. 27.10 2710.12.41 J.P.1 kerosene type jet fuels
15. 27.10 2710.12.42 J.P.4 kerosene type jet fuels
16. 27.10 2710.12.43 Other kerosene type jet fuels
8710 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023
b !V = > 8
( ) ( ) ( ) (@)
17. 27.10 2710.12.49 Other kerosene
18. 27.10 2710.12.50 Other medium oils and preparations
19. 27.10 2710.12.61 Light diesel oils
20. 27.10 2710.12.62 High speed diesel oils
21. 27.10 2710.12.69 Other
21. 27.10 2710.19.11 Furnace oil
23. 27.10 2710.19.19 Other
24. 27.11 2711.12.00 Propane
25. 27.11 2711.13.00 Butanes
26. 27.13 2713.20.10 Petroleum bitumen-In Drum
27. 27.13 2713.20.90 Petroleum bitumen-Other
28. 41.02 4102.10.00 Raw skins of sheep or lambs-With
wool on
29. 41.02 4102.21.00 Raw skins of sheep or lambs-Without
wool on: Pickled
30. 41.02 4102.29.00 Raw skins of sheep or lambs-Without
wool on: Other
31. 41.03 4103.20.00 Other raw hides and skins-of reptiles
32. 41.03 4103.90.00 Other raw hides and skins Other
33. 72.13 All H.S Code Bars and rods, hot-rolled, in
irregularly woun coils, of iron or non-
alloy steel
34. 72.14 All H.S Code Other bars and rods of iron or non-
alloy steel, not further worked than
forged, hot-rolled, hot- drawn or hot-
extruded, but including those twisted
after rolling
35. 72.15 All H.S Code Other bars and rods of iron or non-
alloy steel.
36. 72.16 All H.S Code Angles, shapes and sections of iron
or non- alloy steel
evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8711
b !V = > 8
( ) ( ) ( ) (@)
37. 84.08 8408.90.10 Engines of capacity 3 to 45 HP
38. 84.08 8408.90.90 Other
39. 84.13 8413.70.00 Other centrifugal pumps; Other
pumps; liquid elevators
40. 84.37 8437.10.00 Machines for cleaning, sorting or grading
seed, grain or dried leguminous vegetable;
Other machinery
41. 84.67 8467.29.00 Other, Other tools
42. 85.17 8517.12.10 Cellular (Mobile/fixed wireless)
telephone set
43. 85.17 8517.70.00 Loaded Printed Circuit Board/PCB;
Assembled/ Mother Board for Cellular
Phone; Key; Keypad housing; Keypad
Dome; Front Shell; Vibrator; motor;
Touch Panel; Touch Panel Glass for
mobile phone; Liquid Crystal Module;
Camera Module; Input-Output (I/O)
Port; Internal Earphone; Microphone;
Antenna; Receiver;
(5) G 8 8;- I ` /i 0 =F _ 0 t / i
c I/ /•V c :
8;-
b !V = > 8
( ) ( ) ( ) (@)
1. 72.03 All H.S Code Ferrous products obtained by direct
reduction of iron ore and other spongy
ferrous products, in lumps, pellets or
similar forms; iron having a minimum
purity by weight of 99.94%, in lumps,
pellets or similar forms.
2. 72.04 All H.S Code Ferrous waste and scrap; remelting
scrap ingots of iron or steel.
8712 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023
b !V = > 8
( ) ( ) ( ) (@)
3. 72.06 7206.10.00 Iron and non-alloy steel in ingots or
other primary forms (excluding iron of
heading 72.03)-Ingots
4. 72.07 All H.S code Semi-finished products of iron or non-
alloy steel
5. 89.08 8908.00.00 Vessels and other floating structures
for breaking up:
(R) G 8 8;-@ I ` /i 0 =F _ 0 t /i X Y
I/ % (¾N ) :
8;-@
b !V = > 8
( ) ( ) ( ) (@)
1. 01.02 0102.21.00 Live bovine animals. Cattle:
Pure-bred breeding animals
2. 01.02 0102.29.00 Live bovine animals. Cattle:
Other
3. 01.02 0102.31.00 Live bovine animals. Buffalo:
Pure-bred breeding animals
4. 01.02 0102.39.00 Live bovine animals. Buffalo:
Other
5. 01.02 0102.90.10 Live bovine animals Other:
Pure-bred breeding animals
6. 01.02 0102.90.90 Live bovine animals Other:
Other
7. 01.05 0105.11.10 Live poultry Weighing not
more than 185 g: Fowls of the
species Gallus domesticus:
Parent stock of one day chick
8. 01.05 0105.12.10 Live poultry
Weighing not more than 185 g:
Turkeys: Parent stock of one
day chick
evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8713
b !V = > 8
9. 01.05 0105.13.10 Live poultry
Weighing not more than 185 g:
Ducks: Parent stock of one day
chick
10. 01.05 0105.14.10 Live poultry
Weighing not more than 185 g:
Geese: Parent stock of one day
chick
11. 01.05 0105.15.10 Live poultry
Weighing not more than 185 g:
Guinea fowls: Parent stock of
one day chick
12. 03.01 0301.91.10 Live fish.
Trout (Salmo trutta,
Oncorhynchus mykiss,
Oncorhynchus clarki,
Oncorhynchus aguabonita,
Oncorhynchus gilae,
Oncorhynchus apache and
Oncorhynchus chrysogaster)-Fry
13. 03.01 0301.92.10 Live fish.
-Eels (Anguilla spp.)-Fry
14. 03.01 0301.93.10 Live fish.
Carp (Cyprinus spp., Carassius
spp., Ctenopharyngodon idellus,
Hypophthal-michthys spp.,
Cirrhinus spp., Mylopharyn-
godon piceus, Catla catla, Labeo
spp., Osteochilus hasselti,
Leptobarbus hoeveni,
Megalobrama spp.)-Fry
15. 03.01 0301.99.10 Live fish.
-Other: Fry
16. 03.06 0306.31.10 Crustaceans
-Live, fresh or chilled Rock
lobster and other sea crawfish
(Palinurus spp., Panulirus
sp18p., Jasus spp.): Fry
8714 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023
b !V = > 8
17. 03.06 0306.32.10 Crustaceans
-Live, fresh or chilled Lobsters
(Homarus spp.): Fry
18. 03.06 0306.33.10 Crustaceans
-Live, fresh or chilled:
Crabs: Fry
19. 03.06 0306.35.10 Crustaceans
-Live, fresh or chilled Cold-water
shrimps and prawns (Pandalus
spp., Crangon crangon): Fry
(New created)
20. 03.06 0306.36.10 Crustaceans
-Live, fresh or chilled Other
shrimps and prawns: Fry
21. 05.10 0510.00.10 Glands including pituitary glands
22. 05.11 All H.S code Animal products not elsewhere
specified or included; dead
animals of Chapter 1 or 3 of
FIRST SCHEDULE of Customs
Act, 1969, unfit for human
consumption.
23. 06.01 0601.10.00 Bulbs, tubers, tuberous roots,
corms, crowns and rhizomes,
dormant
24. 06.01 0601.20.00 Bulbs, tubers, tuberous roots,
corms, crowns and rhizomes, in
growth or in flower; chicory
plants and roots
25. 06.02 0602.10.00 Unrooted cuttings and slips
26. 06.02 0602.20.00 Trees, shrubs and bushes, grafted
or not, of kinds which bear edible
fruit or nuts
27. 06.02 0602.30.00 Rhododendrons and azaleas,
grafted or not
28. 06.02 0602.40.00 Roses, grafted or not
evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8715
b !V = > 8
29. 07.01 0701.10.10 Potatoes, fresh or chilled.
Seed: Wrapped/canned upto
2.5 kg
30. 07.01 0701.10.90 Potatoes, fresh or chilled. Seed:
Other
31. 07.03 0703.10.19 Onions: Other
32. 07.13 0713.10.90 Peas (Pisum sativum): Other
33. 07.13 0713.20.90 Chickpeas (garbanzos): Other
34. 07.13 0713.40.90 Lentils: Other
35. 07.13 0713.90.90 Other: Other
36. 10.01 1001.11.10 Durum wheat
Seed: Wrapped/canned upto
2.5 kg
37. 10.01 1001.11.90 Durum wheat Seed: Other
38. 10.01 1001.19.10 Durum wheat
Other: Wrapped/canned upto
2.5 kg
39. 10.01 1001.19.90 Durum wheat Other: Other
40. 10.01 1001.91.90 Other Wheat Seed: Other
41. 10.01 1001.99.90 Other Wheat: Other
42. 10.05 1005.10.10 Maize (corn).
Seed: Wrapped/canned upto
2.5 kg
43. 10.05 1005.10.90 Maize (corn). Seed: Other
44. 12.01 1201.10.90 Soya beans, whether or not broken.
Seed: Other
45. 12.01 1201.90.90 Soya beans, whether or not broken.
Other: Other
46. 12.04 1204.00.90 Linseed, whether or not broken
Other
47. 12.05 1205.10.90 Low erucic acid rape or colza seeds:
Other
8716 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023
b !V = > 8
48. 12.06 1206.00.90 Sunflower seeds, whether or not
broken
Other
49. 12.07 1207.40.90 Sesamum seeds: Other
50. 12.07 1207.50.90 Mustard seeds: Other
51. 12.09 1209.10.00 Sugar beet seeds
52. 12.09 1209.21.00 Seeds of forage plants: Lucerne
(alfalfa) seeds
53. 12.09 1209.23.00 Seeds of forage plants: Fescue seeds
54. 12.09 1209.24.00 Seeds of forage plants: Kentucky
blue grass (poa pratensis L.) seeds
55. 12.09 1209.25.00 Seeds of forage plants: Rye grass
(Lolium multiflorum Lam.,Lolium
perenne L.) seeds
56. 12.09 1209.29.00 Seeds of forage plants: Other
57. 12.09 1209.30.00 Seeds of herbaceous plants
cultivated principally for their
flowers
58. 12.09 1209.91.00 Seeds, fruit and spores, of a kind
used for sowing.
Other: Vegetable seeds
59. 12.09 1209.99.00 Seeds, fruit and spores, of a kind
used for sowing.
Other: Other
60. 15.07 1507.10.00 Soya-bean oil and its fractions,
whether or not refined, but not
chemically modified.
Crude oil, whether or not
degummed
61. 15.07 1507.90.10 Soya-bean oil and its fractions,
whether or not refined, but not
chemically modified.
Other : Refined
evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8717
b !V = > 8
62. 15.07 1507.90.90 Soya-bean oil and its fractions,
whether or not refined, but not
chemically modified.
Other : Other
63. 15.11 1511.10.10 Crude oil: Imported by VAT
registered edible oil refinery
industries
64. 15.11 1511.10.90 Crude oil: Other
65. 15.11 1511.90.90 Other including refined palm oil
66. 15.12 1512.19.00 Sunflower-seed or safflower oil and
fraction thereof: Other
67. 15.15 1515.29.00 Maize (corn) oil and its fractions:
Other
68. 17.01 1701.12.00 Raw sugar not containing added
flavouring or colouring matter: Beet
sugar
69. 17.01 1701.13.00 Cane sugar specified in Subheading
Note 2 to Chapter 17 of FIRST
SCHEDULE of Customs Act, 1969
70. 23.01 2301.10.10 Flours, meals and pellets, of meat or
meat offal; greaves: Wrapped/
canned upto 2.5 kg
71. 23.01 2301.10.90 Flours, meals and pellets, of meat or
meat offal; greaves: Other
72. 23.01 2301.20.10 Flours, meals and pellets, of fish or
of crustaceans, molluscs or other
aquatic invertebrates:
Wrapped/canned upto 2.5 kg
73. 23.01 2301.20.90 Flours, meals and pellets, of fish or
of crustaceans, molluscs or other
aquatic invertebrates: Other
74. 23.02 2302.10.00 Bran, sharps and other residues,
whether or not in the form of pellets,
derived from the sifting, milling or
other working of cereals or of
leguminous plants.
Of maize (corn)
8718 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023
b !V = > 8
75. 23.02 2302.30.00 Bran, sharps and other residues,
whether or not in the form of pellets,
derived from the sifting, milling or
other working of cereals or of
leguminous plants.
Of wheat
76. 23.02 2302.40.10 Bran, sharps and other residues,
whether or not in the form of pellets,
derived from the sifting, milling or
other working of cereals or of
leguminous plants. Of other cereals:
Rice bran
77. 23.02 2302.40.90 Bran, sharps and other residues,
whether or not in the form of pellets,
derived from the sifting, milling or
other working of cereals or of
leguminous plants.
Of other cereals: Other
78. 23.02 2302.50.00 Bran, sharps and other residues,
whether or not in the form of pellets,
derived from the sifting, milling or
other working of cereals or of
leguminous plants.
Of leguminous plants
79. 23.03 2303.10.00 Residues of starch manufacture and
similar residues
80. 23.03 2303.20.00 Beet-pulp, bagasse and other waste
of sugar manufacture
81. 23.05 2305.00.00 Oil-cake and other solid residues,
whether or not ground or in the form
of pellets, resulting from the
extraction of ground-nut oil
82. 23.06 2306.10.00 Oil-cake and other solid residues,
whether or not ground or in the form
of pellets, resulting from the
extraction of vegetable fats or oils,
other than those of heading 23.04 or
23.05 of FIRST SCHEDULE of
Customs Act, 1969
Of cotton seeds
evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8719
b !V = > 8
83. 23.06 2306.20.00 Oil-cake and other solid residues,
whether or not ground or in the form
of pellets, resulting from the
extraction of vegetable fats or oils,
other than those of heading 23.04 or
23.05 of FIRST SCHEDULE of
Customs Act, 1969
Of linseed
84. 23.06 2306.30.00 Oil-cake and other solid residues,
whether or not ground or in the form
of pellets, resulting from the
extraction of vegetable fats or oils,
other than those of heading 23.04 or
23.05 of FIRST SCHEDULE of
Customs Act, 1969
Of sunflower seeds
85. 23.06 2306.41.00 Oil-cake and other solid residues,
whether or not ground or in the form
of pellets, resulting from the
extraction of vegetable fats or oils,
other than those of heading 23.04 or
23.05 of FIRST SCHEDULE of
Customs Act, 1969
Of rape or colza seeds: Of low
erucic acid rape or colza
86. 23.06 2306.49.00 Oil-cake and other solid residues,
whether or not ground or in the form
of pellets, resulting from the
extraction of vegetable fats or oils,
other than those of heading 23.04 or
23.05 of FIRST SCHEDULE of
Customs Act, 1969
Of rape or colza seeds: Other
87. 23.06 2306.50.00 Oil-cake and other solid residues,
whether or not ground or in the form
of pellets, resulting from the
extraction of vegetable fats or oils,
other than those of heading 23.04 or
23.05 of FIRST SCHEDULE of
Customs Act, 1969 Of coconut or
copra
8720 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023
b !V = > 8
88. 23.06 2306.60.00 Oil-cake and other solid residues,
whether or not ground or in the form
of pellets, resulting from the
extraction of vegetable fats or oils,
other than those of heading 23.04 or
23.05 of FIRST SCHEDULE of
Customs Act, 1969
Of palm nuts or kernels
89. 23.06 2306.90.00 Oil-cake and other solid residues,
whether or not ground or in the form
of pellets, resulting from the
extraction of vegetable fats or oils,
other than those of heading 23.04 or
23.05 of FIRST SCHEDULE of
Customs Act, 1969.
Other
90. 23.08 2308.00.00 Vegetable materials and vegetable
waste, vegetable residues and by-
products, whether or not in the form
of pellets, of a kind used in animal
feeding, not elsewhere specified or
included.
91. 23.09 2309.90.11 Vitamin or mineral or amino acid or
combination of both (feed grade)
92. 23.09 2309.90.12 Vitamin premix or mineral or amino
acid premix or combination of both
(feed grade)
93. 23.09 2309.90.13 Probiotics or Prebiotics or
combination of both (feed grade)
94. 23.09 2309.90.14 Essential oil or combination of
essential oils (feed grade)
95. 23.09 2309.90.19 Other
96. 26.01 2601.11.00 Iron ores and concentrates, other
than roasted iron pyrites: Non-
agglomerated
97. 26.01 2601.12.00 Iron ores and concentrates, other
than roasted iron pyrites:
Agglomerated
evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8721
b !V = > 8
98. 26.01 2601.20.00 Iron ores and concentrates, other
than roasted iron pyrites: Roasted
iron pyrite
99. 28.21 2821.10.00 Iron oxides and hydroxides
100. 28.33 2833.21.00 Other sulphates: Of magnesium
101. 28.33 2833.29.10 Zinc sulphate
102. 28.4 2840.19.00 Disodium tetraborate (refined
borax): Other
103. 30.02 3002.41.00 Vaccines for human medicine]
104. 30.06 3006.60.00 Chemical contraceptive preparations
based on hormones on other
products of heading 29.37 or on
spermicides:
105. 31.01 3101.00.00 Animal or vegetable fertilisers,
whether or not mixed together or
chemically treated; fertilisers
produced by the mixing or chemical
treatment of animal or vegetable
products.
106. 31.02 3102.10.00 Urea, whether or not in aqueous
solution
107. 31.02 3102.29.00 Ammonium sulphate; double salts
and mixtures of ammonium sulphate
and ammonium nitrate: Other
108. 31.02 3102.30.00 Ammonium nitrate, whether or not
in aqueous solution
109. 31.02 3102.40.00 Mixtures of ammonium nitrate with
calcium carbonate or other inorganic
non-fertilising substances
110. 31.02 3102.50.00 Sodium nitrate
111. 31.02 3102.60.00 Double salts and mixtures of
calcium nitrate and ammonium
nitrate
112. 31.02 3102.80.00 Mixtures of urea and ammonium
nitrate in aqueous or ammoniacal
solution
8722 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023
b !V = > 8
113. 31.02 3102.90.00 Other including mixtures not
specified in the foregoing sub-
headings
114. 31.03 3103.11.10 Superphosphates: Containing by
weight 35% or more of
diphosphorus pentaoxide (P2O5):
Triple superphosphates
115. 31.03 3103.90.00 Mineral or chemical fertilisers,
phosphatic.
-Other
116. 31.04 3104.20.00 Potassium chloride
117. 31.05 3105.10.00 Goods of Chapter 31 of FIRST
SCHEDULE of Customs Act, 1969
in tablets or similar forms or in
packages of a gross weight not
exceeding 10 kg
118. 31.05 3105.20.00 Mineral or chemical fertilisers
containing the three fertilising
elements nitrogen, phosphorus and
potassium
119. 31.05 3105.59.00 Other mineral or chemical fertilisers
containing the two fertilising
elements nitrogen and phosphorus:
Other
120. 31.05 3105.60.00 Mineral or chemical fertilisers
containing the two fertilising
elements phosphorus and potassium
121. 31.05 3105.90.00 Other
122. 39.07 3907.61.10 Poly(ethylene terephthalate) :
Having a viscosity number of 78
ml/g or higher-Imported by VAT
registered textile yarn manufacturer
123. 39.07 3907.61.90 Poly(ethylene terephthalate):
Having a viscosity number of 78
ml/g or higher-Other
124. 39.07 3907.69.10 Poly(ethylene terephthalate): Other-
Imported by VAT registered textile
yarn manufacturer
evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8723
b !V = > 8
125. Chapter 47 of
FIRST
SCHEDLE
of Customs
Act, 1969
All H.S code Pulp of wood or of other fibrous
cellulosic material; recovered
(waste and scrap) paper or
paperboard
126. 49.02 All H.S code Newspapers, journals and
periodicals, whether or not
illustrated or containing
advertising material.
127. 52.01 5201.00.00 Cotton, not carded or combed
128. 52.02 5202.99.90 Other
129. 52.03 5203.00.00 Cotton, carded or combed
130. 55.01 5501.30.10 Acrylic or modacrylic: Imported
by VAT registered synthetic
staple fibre manufacturer
131. 55.03 5503.11.00 Synthetic staple fibres, not
carded, combed or otherwise
processed for spinning. Of nylon
or other polyamides: Of aramids
132. 55.03 5503.20.00 Of polyesters
133. 55.03 5503.30.00 Acrylic or modacrylic
134. 55.03 5503.40.00 Of polypropylene
135. 55.04 All H.S code Artificial staple fibres, not
carded, combed or otherwise
processed for spinning
136. 55.05 All H.S code Waste (including noils, yarn
waste and garneted stock) of
man- made fibres.
137. 55.06 5506.10.00 Of nylon or other polyamides
138. 55.06 5506.20.00 Of polyesters
139. 55.06 5506.30.00 Acrylic or modacrylic
140. 55.06 5506.90.00 Other
141. 55.07 5507.00.00 Artificial staple fibres, carded,
combed or otherwise processed
for spinning.
8724 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023
b !V = > 8
142. 71.02 7102.21.00 Unworked or simply sawn, cleaved
or bruted
143. 7108 7108.12.10 Gold dores imported by Industrial
IRC holder VAT compliant gold
refinery
144. 7108 7108.12.90 Other
145. 71.08 7108.13.00 Other semi-manufactured forms]
146. 84.07 8407.10.00 Aircraft Engine
147. 84.07 8407.90.90 Other
148. 84.08 8408.90.90 Other
149. 84.21 8421.29.20 Haemodialyser (Artificial Kidney)
150. 84.43 8443.32.10 Computer printer
151. 84.43 8443.99.10 Toner cartridge/Inkjet cartridge for
Computer Printer
152. 84.43 8443.99.20 Other parts for Computer Printer
153. 84.73 8473.30.00 Parts and accessories of the
machines of heading No.84.71 of
FIRST SCHEDULE of Customs
Act, 1969
154. 85.17 8517.62.10 Transmitting and receiving
apparatus
155. 85.17 8517.62.20 Telephonic or telegraphic switching
apparatus
156. 85.17 8517.62.30 Modem; Ethernet interface card;
network switch; hub; router
157. 85.23 8523.29.12 Database; operating systems;
development tools; productivity;
communication or collaboration
software
158. 85.23 8523.29.90 Other
159. 85.23 8523.49.21 Database; operating systems;
development tools; productivity;
communication or collaboration
software
evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8725
b !V = > 8
160. 85.23 8523.49.90 Other
161. 85.23 8523.51.10 Flash memory card or similar media
162. 85.23 8523.59.10 Proximity Cards and tags
163. 85.25 8525.50.90 Transmission apparatus: Other
164. 85.25 8525.60.90 Transmission apparatus incorporating
reception apparatus: Other
165. 85.28 8528.42.00 Cathode-ray tube monitors: Capable
of directly connecting to and
designed for use with an automatic
data processing machine of heading
84.71
166. 85.28 8528.52.10 Computer monitor size not
exceeding 22 inch
167. 87.02 8702.90.11 Built-up, Double Decker bus:
Using CNG/LPG/LNG as fuel
168. 87.13 8713.10.00 Carriages for disabled persons- Not
mechanically propelled
169. 87.13 8713.90.00 Wheel Chair]
170. 88.02 8802.20.00 Aeroplanes and other aircraft, of an
unladen weight not exceeding 2,000
kg
171. 88.02 8802.30.00 Aeroplanes and other aircraft, of an
unladen weight exceeding 2,000 kg
but not exceeding 15,000 kg
172. 88.02 8802.40.00 Aeroplanes and other aircraft, of an
unladen weight exceeding 15,000 kg
173. 90.18 9018.90.20 Hemo dialysis machine/Baby
incubator/ Baby warmer
174. 90.18 9018.90.30 Angiographic catheter, guide
catheter, guide wire, introducer
sheath, PTCA dilatation chatherter,
balloons, stents
175. 90.21 9021.29.00 Artificial teeth and dental fittings:
Other
8726 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023
b !V = > 8
176. 90.21 9021.31.00 Other artificial parts of the body:
Artificial joints
177. 90.21 9021.39.00 Other artificial parts of the body:
Other
178. 90.21 9021.40.00 Hearing aids, excluding parts and
accessories
179. 91.01 9101.19.10 Specially designed for the use of the
blind
180. 91.01 9101.29.10 Specially designed for the use of the
blind
181. 91.01 9101.91.10 Specially designed for the use of the
blind
182. 91.01 9101.99.10 Specially designed for the use of the
blind
183. 91.02 9102.11.10 Specially designed for the use of the
blind
184. 91.02 9102.19.10 Specially designed for the use of the
blind
185. 91.02 9102.21.10 Specially designed for the use of the
blind
186. 91.02 9102.29.10 Specially designed for the use of the
blind
187. 91.02 9102.91.10 Specially designed for the use of the
blind
188. 91.02 9102.99.10 Specially designed for the use of the
blind
189. 96.12 9612.10.10 Ribbons: Computer printer ribbons
190. -- -- Double decker bus run by
compressed natural gas (CNG) or
any bus having a capacity of forty or
more seats run by compressed
natural gas (CNG) (H.S. Heading
87.02)
191. -- -- Capital machinery, not imported for
commercial purpose.
evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8727
b !V = > 8
192. -- -- Triple super phosphates, DAP
fertilizer, MOP fertilizer and NPK
fertilizer, ammonium sulfate,
potassium sulfate, magnesium
sulfate and solubor (boron)
(V) G 8 8;-Z I ` ¿c = /i 0 =F _ 0 t
/i X Y I/ % (¾N ) :
8;-Z
b !V = > 8
( ) ( ) ( ) (@)
1. 07.04 All H. S. Code Cabbages, cauliflowers, kohlrabi, kale
and similar edible brassicas, fresh or
chilled.
2. 07.08 All H. S. Code Leguminous vegetables, shelled or
unshelled, fresh or chilled.
3. 07.09 All H. S. Code Other vegetables, fresh or chilled.
4. 08.05 0805.10.10 Oranges: Wrapped/canned upto 2.5 kg
5. 08.05 0805.10.90 Oranges: Other
6. 08.08 All H. S. Code Apples, pears and quinces, fresh.
7. 09.04 0904.21.10 Fruits of the genus Capsicum or of the
genus Pimenta,: dried or neither
crushed or ground: Wrapped/canned
upto 2.5 kg
8. 09.04 0904.21.90 Fruits of the genus Capsicum or of the
genus Pimenta,: dried or neither
crushed or ground: Other
9. 09.08 0908.31.10 Cardamoms:
Neither Crushed or ground: Wrapped/
canned upto 2.5 kg
10. 09.08 0908.31.90 Cardamoms:
Neither Crushed or ground: Other
11. 09.08 0908.32.10 Cardamoms: Crushed or ground:
Wrapped/canned upto 2.5 kg
8728 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023
b !V = > 8
12. 09.08 0908.32.90 Cardamoms :
Crushed or ground: other
13. 09.10 0910.11.10 Ginger:
Neither Crushed or ground: Wrapped/
canned upto 2.5 kg
14. 09.10 0910.11.90 Ginger:
Neither Crushed or ground: Other
15. 09.10 0910.12.10 Ginger:
Crushed or ground: Wrapped/canned
upto 2.5 kg
16. 09.10 0910.12.90 Ginger:
Crushed or ground: Other
17. 13.01 1301.90.00 Other
18. 20.09 All H. S. Code Fruit or nut juices (including grape
must and coconut water) and
vegetable juices, unfermented not
containing added spirit, whether or not
containing added sugar or other
sweetening matter.
19. 25.16 2516.90.10 Boulder stone
20. 25.18 2518.10.00 Dolomite, not calcined or sintered
21. 25.18 2518.20.00 Calcined or sintered dolomite
22. 25.18 2518.30.00 Dolomite ramming mix
23. 25.20 2520.10.10 Gypsum; anhydrite: Gypsum,
imported as fertilizer
24. 25.20 2520.10.90 Gypsum; anhydrite: Other
25. 25.21 2521.00.10 Imported by VAT registered lime or
cement or calcium carbonate
manufacturers
26. 25.21 2521.00.91 Boulder limestone
27. 25.21 2521.00.99 Other
28. 38.16 3816.00.90 Other
evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8729
b !V = > 8
29. 44.03 All H.S code Wood in the rough, whether or not
stripped of bark or sapwood, or
roughly squared.
30. 44.04 All H.S code Hoopwood; split poles; piles, pickets
and stakes of wood, pointed but not
sawn lengthwise; wooden sticks,
roughly trimmed but not turned, bent
or otherwise worked, suitable for the
manufacture of walking-sticks,
umbrellas, tool handles or the like;
chip wood and the like.
31. 44.05 All H.S code Wood wool; wood flour.
32. 72.02 7202.21.00 Ferro-silicon: Containing by weight
more than 55% of silicon
33. 72.07 7207.19.00 Other:
(W) G 8 8;- I ` /i 0 =F _ 0 t /i X Y
I/ % ( ) : 
8;-
b !V = > 8
( ) ( ) ( ) (@)
1. 25.06 2506.20.00 Quartzite
2. 25.18 2518.10.00 Dolomite not calcined or sintered
3. 25.21 2521.00.10 LimeStoneonlyusedforcement
manufacturing
4. 26.18 2618.00.00 Slag only used for cement
manufacturing
5. 26.20 2620.99.10 FlyAshonlyusedforcement
manufacturing
6. 27.04 2704.00.00 Coke and semi-coke of coal, of
lignite or of peat; retort carbon
7. 53.05 5305.00.10 Coco substrate; coco pellet; growing
media
8730 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023
b !V = > 8
8. 72.08 7208.39.20 Hot rolled coil used only for CI sheet
manufacturing
9. 79.01 7901.11.90 Zink, Not Alloyed, >=99.99% Pure,
Nes used only for CI sheet
manufacturing
(9) G 8 8;-U I ` /i 0 =F _ 0 t /i X Y
I/ % ( ) :
8;-U
b !V = > 8
( ) ( ) ( ) (@)
1. 22.07 2207.10.00 Undenatured Ethyl Alcohol, Of
Alcoholic Strength >=80% By Vol.
2. 22.07 2207.20.00 Ethyl Alcohol and Other Denatured
Spirits Of Any Strength
3. 22.08 2208.20.00 Spirits From Distilled Grape Wine
or Grape Marc
4. 22.08 2208.30.00 Whiskeys
5. 22.08 2208.40.00 Rum And Tafia
6. 22.08 2208.50.00 Gin And Geneva
7. 22.08 2208.60.00 Vodka
8. 22.08 2208.70.00 Liqueurs And Cordials
9. 22.08 2208.90.00 Other Spirituous Beverages, Nes
10. 33.08 3303.00.00 Perfumes And Toilet Waters
( ) = ! F _ ! $ -$; IJ 9 ) W, !H/ 0
- 0 ! ), = ) ( ‡4 ) ˆ t / q ),
= ! F _ I4 0 0 K E = >, œ6 ) ( 9N =
W g ! ˆ t IJ 9N, = !H/ I/m4 ;) ), = !H /
K 0/_ 0 / ।
( ) ! $ I -® ¯ 8 v, “ 0 t / i XY” À• ! Customs
Act, 1969 (Act No. IV of 1969) $ Z -a ); $ 0 / i XY।
evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8731
]। IJ t 9 0 ) ; । ! P - $ -a
t - Š t - X = ( 2 GH/K 9 0
! :
b Š ) = ( 2 9 0
। - J % ! = =
= Š =F _
Š = ( / Á
(•!) P ›
। - J % =
0 = = 0
Š =F _
Š 0 / Á U
( ) 0 ›
2। - J % -N N
= 0 Š =F _
Š / Á 0
^। IJ t  ; / $ /Œ । ! ! - U
$; Š 9N 0 )O P 7 4 $ ] 8 06 ) ›
IÃ t - Â ; -V = > o $ !-=/ l ›
-aÄ 9 0 ! ।
। 0 ) !  0 b ª Åc 1 c 9 ;।( ) = ! F _ “V !
)” -$; =¥8; 8 q / ), o / $ = ),
Æ _ ! $ @Z -$; ) = = / 8 / $ !) W
= ! F _ J b ª 0 1 = 0 ! ।
( ) = ! F _ $ ] 7 ; -N = = $ -$; !) W,
= F _ $ @Z -$; 0 1 = 0 ! ।
( ) = ! F _ - U -$; = = / 8 Š !) W, = ! F _
$ @Z -$; Š 0 1 @ = 0 ! ।
(@) t 0 )t = ( 2 / $ -V ! $ 8
0 0 ! ।
(Z) = ! n» !) W J/ Á (•!) P › - = !
7 4 ! Š !) W 0 ) Ç» I/ 2; ) !H/
) › Š b ª 0 0 ! ।
( ) ! $ I -®¯ 8 v, - ¢, = 9 ƒ 0 , 7 8;,
/ $ 0 - Š 8 b ª È 0 0 2i ! ।
(U) “V ! )” -$; IJ ! =F _ I/- $ ( ) 8;
9 ! ।
8732 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023
। 7 ; / $ =F _ Š - / ¯ Š ।( ) = ! F _
- / $ 9N 0 )O P 7 4 = 7 ; = / $ , = ! F _
G 8 /Œ / 2 8 - É I/ 9 ! , :-
2 = ( × )/( - ), = 
2 = I - ® / 2 8 -É,
= 7 ; / $ / 8,
= 9 ।
( ) = ! F _, 7 ; / $ / ,
( ) c 0 8 I/r / › e I I/r / 7 !) W ;
( ) 7 S T1 › / $ Š 8 7 !) W ,
= ! F _, I/- $ ( ) 8 ‘ ’ ! - U $ a ); $ ! ।
( ) ! $ I -®¯ 8 v, “ 7 ; / $” - = 3 4 Ê ©
) IJ Š 7 / $ ; o / =
/ $।
। IJ Š $ 8 $ ।- ( ) $ ^ 7 b / F
! - U K»H/ = $ , ! $ -$; Š
=F _, c ! Š ! = ! 7 4 c 0 8
I/r / 7 ! IJ Š 9 - /F Z % (/–
) - $ ! ।
( ) K»H/ = $ , ! ! - U -$; Š
=F _, c ! Š ! = ! 7 4 3 4XY, , K g , 1,
V 9, = ‡ , = 0 -N = - / $ = ! - K I = ,
0 = - 7 S T1 › Š 8 IJ Š
9 - /F Z % (/– ) - $ ! ।
। IJ c 0 । ! $ UU = 1 8
IJ c 0 ! ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8733
1 -
9 ;) 9< = > www.nbr.gov.bd
IJ c
[ $ Ë67]
-
= u È 0
- ( ____________ 9N 9
c 0 ; 7 4 :
@ 7 4 0 ( f f 0 ):
@ = n @ 7 4 5
@2 1 @5 -N N 7 4
Z f ! : I! Í 4 8 Î :
U : ] -– :
^ [ : =1 :
1 Ï: ! ! :
X 7 ( ):
@ ) 9• - 1 =F _:
@ X = n
@ X = n º Ï = >T
-
2 0
8734 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023
-
IJ 8
Z IJ IJ / 8
b IJ $ 0
IJ
) W
0 Ð
___
IJ
/ 8
___
/ ª IJ
/ 8
( ) V ! ) ( m4
1 2 =0€ )
]
( ) ¥ - Ñ 8
0E - !
]]
( ) [ 0 , ;
!  0 0E - !
]^
(@) = =F _ / $
! ( m4 1
=0€ )
^
(Z) “ ; n E 9N
/ $ -
^
( ) V › & /
) !
^
(U) - K , - K _;,
9 , !  0 7 4
/ $ - !
^
(]) , > Il, 1,
!  0 !
^@
(^) S K 9l c
!
^Z
( ) Ò8/ _
P - !
^
( ) r ;) Ò8/ _
P - !
^U
( ) = j = ! =1
-/ c o
/ $ - I/
^]
evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8735
b IJ $ 0
IJ
) W
0 Ð
___
IJ
/ 8
___
/ ª IJ
/ 8
( ) 9; ; /
) - 4 =
/ $ !
^^
( @) ; - !
( Z) $ 8 ; = n
9 / ; 0 1
( ) z0 ! ( m4 1 5
=0€ )
( U) ; 7 4 / $
z0 !
@
( ]) ª9 =1 9N
P - !
]
( ^) K g ! IJ ^
( ) K , 1 T
= l , !  0 ! =
0 9N
( ) 20 P K• I/
( ) / { 1 ) >
9 T !
( ) •J b ) / ; @
( @) ) pc I»)
(=> K / ) c !
| o P
) !
Z
( Z) 0 ; =b 9l
0E / ¥
( ) K ! ( m4
1 R =0€ )
U
( U) c , !  0 ! P
) !
]
8736 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023
b IJ $ 0
IJ
) W
0 Ð
___
IJ
/ 8
___
/ ª IJ
/ 8
( ]) - ; 0 ) !
IJ Š
( m4 1 =0€ )
^
( ^) P ) !
Š
( ) = = , = K I
= ) , !  0 0
0 ! = )
!
@
( ) 2 c IJ/ 0 ; 0
!
^
( ) = ; 9 9
7 !
( ) ® b
! Š
( @) = ) © ª !
Š
@
( Z) p Ï V ¤
= ) Í 0 = )
r ª ! Š
-
IJ / $ 8
( 8 0 m4 ~ )
IJ = ( 2 9 0 8
= c IJ Ó
= ( 2 9 0 Ó
2 - 4 / $ 5 c ( 0 )
-
Ó
evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8737
U IJ = ( 2 9 0 © 8 ( ) 9 !
= 2 ~ )
b V 7 / 8 Ó
( )
( )
( )
(@)
(Z)
( )
(U)
(])
(^)
( )
( )
( )
U = ( 2 = c 9 0
- @
m 4 V ! 8
] -N N Ô , , !  0 m4 ~ ( ~ )
8738 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023
^ / 0
........................................................... / /< ;............................
................................... !If ! /f ! : ...........................................
& =5 (8 W = ,
( ) c 8; m4 8 0 0E È ¸
9 [ Õ8;
( ) _______ È -a ); ! c < F W
! c < F f V ! F
< F
/0 ;
< F ( 0 - - W ) < F r
{Ö _ 0 P 7 9N
c 9 È 0
9 0 ( 0 - - W ) - 1 ¢
1
IJ ©
f ! I! Í 4 8 Î :
= ! - ( c
-
2 0
evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8739
b IJ (= ) 0 IJ
) W
0 Ð
___ IJ
/ 8
I/ 06 /
=/ 0 = (Professional service),
m 42 = 1 (technical services),
m 42 ) 1 (technical
know-how or technical assistance)
 c
@ ‰
Z Š ‹ ~Œ 9 T
! Kl / V , F8,
!  0
U 7 42 /E
] 9
^ ! ‘ l
f 1, =S 1 ’ ;
= ! = c ) -/ c , m 42
) = 0 ; = !
7 b m4 ;
9l
=b >c = f 9 T
= c q 9 ) /
@ 7 42 l! =/ c > !) >
Z / 9 T
pK > / -/
U / = , 2 g K g
] I/ I ` ) = =
= c
< F
8740 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023
1
IJ ©
f ! : I! Í 4 8 Î :
= ! ) ( c :
b IJ (= ) 0 IJ
) W 0
Ð
___ IJ
/ 8
I/ 06 /
- / l / 0
=/ 0 = (Professional service),
m 42 = 1 (technical
services), m 42 ) 1
(technical know-how or technical
assistance)
@ c V , ! l ) >9 !
Y ‘ •/ >9 ! , 1 >9 !
>9 !
Z f 1 , = f !  0
ž c !c, ) c ! Ÿ ) T
7 0 K g -N = 7)/
V V 0 K g
U ! =
] ! Kl ¡ 9 l 7 r / =
^
) f, ! T 1 “ ;
n E 9N / $ -
z0
-
evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8741
& / V , & / 8
> 9c f
@ / = u /
Z ¢ £ - ¢ £
U X $ ‡ 1
] ; )
^ :/ , ¤ !  0 K g
K
v;, 2 ) = )
= / ¥
=/ S ) -/ -a ¦
§
@ = q -a ¦ 9N ;F
Z = q F_ P / ) l
› 2 r / 9N = =
7 Ԭ!0 0 / $
I/ I ` ) = =
/ ; = - 0
U -N = - 0
= c
< F
8742 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023
1 2
= ! IJ ©
= V ; W = !) W 8
b /0 ; f !
@
= 8
X = = ,
) ,
- Š , Mf,
K c !
g K g
K
/
K
V J
K
-N N K
Z U ] ^
-- 20
z $ XY:
r
-- 20
z $ XY:
/
-- 20
z $ XY:
-N N
RPF/GF/P
F-
) 2
- 0
= c IJ
@ Z
। IJ = ( 2 9 0 8
V V 7 / 8 ª7
@ Z
< F ;
:
/0 ;:
:
evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8743
1 5
z0 ! IJ ©
0 ;
b / $
;
/ $
;
[
/ $
;
;/-
;
/ $ z 0
/ 8
= c z 0
/ 8
IJ
/ 8,
0
ª7
( ) ( ) ( ) (@) (Z) ( ) (U) (])
< F …………………………
……………………………..../0 ;……………………….....
1 R
K ! IJ ©
;/- ; = ) Í
b = ) Í = ) Í
[
> K >‘
0
> K >‘ 0
t ( › Á/Ø>Ù ª)
( ) ( ) ( ) (@) (Z)
= ) Í -$;
= ) Ð 8
0E 8t
K / 8
I4 K ! IJ
t / 8
ª7
( ) (U) (]) (^)
< F …………………………
…………………………….../0 ;………………………......
Ë67: - = ) Í 0 9N Ú 1 7 ! ।
8744 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023
1 V
= / $ © 8
( ! 8; J 0 ! = = ÛÎ 0 t c
0 ! )
) (:
) 2 f ! I! Í 4 8 Î
[ : =1 : !-= ! :
-
= V ; c ! ) 8
b V ; /0 ; f !
@
= ) ©
X = = , ) , -Š; , Mf
20 ) , K c !
K g
K
)
K
V J
K
-N N
K
Z U ] ^
20 7
-N N z $ 0
XY :
20 7
-N N z $ 0
XY :
)
20 7
-N N z $ 0
XY :
-N N
/ 1/ 9
1/ / 1
) 2
- 0
-N N
/ $
= c
@ Z
o = ( 2 9 / 8 ª7
U ] ^
evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8745
-
। f ! V ; 0 / $ !) W
f ! W g V ; Ð
V ; 0 = = c - 0 / 8 Ó
- Ð f ! = ! V ; 0 ! $
- 0 = c / 8
Ó
@ - Ð f ! = ! V ; 0 ! $
- 0 / 8 ( ) ( ÷ ) x
। 0 ; Á 0 / $ / 8
0 ; Á 0 Ð
0 V ; 0 = = c - 0 / 8 Ó
0 V ; 0 ! $ - 0 = c / 8 Ó
@ 0 V ; 0 ! $ - 0 = c / 8
( ) ( ÷ ) x
-
- I ` W g V ; 0 20 0 0 8
b V ; /0 ; f ! 20 0
/ 8
20 0
8
( ) ( ) ( ) (@) (Z) ( )
=/ Š 3!f -N N -
IE z $
/ 1
z0
$ -a ); V
! )
(U) (]) (^) ( ) ( )
8746 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023
-7 P ) ) 2
= )
-a 0
=b >c
ª7
( ) ( ) ( @) ( Z)
) W = 
। I/ 4 Ô V ; 0 0 t = c - f Õ8 ) W;
। 8f [ Õ8।
< F ;
......................................
/0 ;
< F ( 0 - - J ):
evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8747
1 -W
V ; 0 c 0 b ª 8;
( ! 8; J 0 ! = 0 t c
0 ! )
) (:
) 2 :
f ! :
[ :
b V ; /0 ; f !
@
,
-– /
!I c
c 0 c 0 / F )
o/F o 0E )
Î
ª7
Z U ]
) W = 
) I/ 8; V ; 0 f Õ8 0 =) c
0 ( ) © 8 ) W;
) 8f [ Õ8।
< F ;
............................
/0 ;
< F ( 0 - - J ):
8748 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023
9 ;) 9< = >
www.nbr.gov.bd
IJ c 0 P <; /_
( 0 2 9 0 ~ )
) ( ____ 9N 9
7 4
f ! I! Í 4 8 Î
-–
9 0 ( 0 — — W ) - 1 ¢
c Š 8 ; < F ;
< F - 1 = 2 2 Î
-
evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8749
1
[ $ ( ) Ë67]
“V ! )” -$; =¥8; 8 q / ),
( o / $ = )
! IJ Š 0/_
( ) = ! 7 4 o/F o -aH/ - / $ !) W [ :
( ) = ! = ) 0 9N / $f n» !) W:
( ) V ; /0 ; TIN:
(@) / $ © 8 (= - X = , $ K -N N / $):
(Z) 0E z $ 0 XY:
( ) $ ] -$; ) 9 ;) / 8:
(U) ), = ) / 28 b ª -N N * È 0:
(]) IJ / 8:
(^) t ; = ( 2 9 ( ) G 8 8; 8 0:
8;
b
-
V
Î *
V 7 V = c
c / 8
0 I `
c / 8
ª7
.
.
= c:
):
* 0 !z ; 7 4 , /0 ; < F
* 0 9 ;) 9< = > z 06 0 -a ); -N = › - / $
) œ6 › È 0 0 ! ।
8750 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023
1
[ $ ( ) Ë67]
= 0 7 ; ! IJ ©
( Åc 1 c !z ; 7 4
w [ )
(- 1 V[ 7 ! )
IJ / Š 0/_
b :
। / $ ;
। / $ ; [
। / $ ; TIN W ?
•
@। > 9 c TIN ( 0 b IE
• ))
Z। = ) 9N / $ !) W
[ ! ( ) - / ª ( )]
. - / $ 8 ( ) 9 -a ); W m4 ~ )
b
-
/ $ / $
8
$ / $
/ 8
(c à)
/ 8
(c à)
ª7
.
.
U. IJ ; = ( 2 / $ ( ) 9 -a ); W m4 ~ )
b
-
V
Î *
V 7 V
I `
/ 8 (c à)
-_ 0/ _
œ6
/ 8 (c à)
ª7
= c
)
evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8751
* 0 9 ;) 9< = > z 06 0 -a ); -N = › - / $
) œ6 › È 0 0 ! ।
I/ 0E È 0 [ Õ8; !  ) ~ ।
0 /_f !z ; 7 4 : < F
/0 ;:
I! Í ! > l 1 Î :
=1 !-= ! : :
8752 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023
1 @
[ $ ( ) Ë67]
IJ ©
( Åc 1 c !z ; 7 4
w [ )
(- 1 V[ 7 ! )
IJ / Š 0/_
. = 7 4 c ! !) W
. [ :
. 7 4 TIN W ?
•
@. TIN ( 0 á IE • ))
Z. Š 8 X ( ) 9 -a ); W m4 ~ )
b
Î
Š Š
8
$ Š
/ 8 (c à)
ª7
.
.
= c-
evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8753
. Â ; ; = ( 2 / $ ( ) 9 -a ); W m4 ~ )
b
-
V
Î *
V 7 V
I `
= c
/ 8
(c à)
0/=_
œ6
/ 8
(c à)
ª7
.
.
= c-
)-
* 0 9 ;) 9< = > z 06 0 -a ); -N = › - / $
) œ6 › È 0 0 ! ।
I/ 0E È 0 [ Õ8, !  ) ~ ।
0/_ !z ; 7 4 : < F
/0 ;
I! Í ! > l 1 Î
=1 !-= ! : :
9 ;) 9< = > 0 b
>. I - 0
0ž (=Š>- )
( ; )।
8754 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023
28 9 :; 0
9 ;) 9< = >
( ) )
& /
: ( ?, @ * A/ % , C6 A
. . . - U- ! / ) - / ।9 ;) 9< = >, ) ! ,
( ! ) $ @ 0E F , GH/ $ 8) , :
। । ! $ ) c â ; $ , - K ! ।
। & । () * / /L; M , ! $ ),
( ) “ ! ” - ) ! , ( ! );
( ) “ ) c â ;” - $ Z -$; ) c â ;
¿4 = 7 4;
(2) “ - K& / ;F ” - = > o  ; Tax Aptitude & Accounting Test
(TAAT);
(5) “= >” - 9 ;) 9< = >;
(R) “= q 7 4” - ! $ -$; c 0 › $
) W !H/ 7 4;
(V) “ ) ; w ” - $ U -$; = > o V = ¦
1 = n ; ! , ^^@ ( ^^@ ] ! ) -$; 2
= = n ;।
। ) c â ; 0 P = q । ) c â ; 0 P
9N G 8 = q ! , :
( ) V !H/ 0 2 ! ! ;
( ) ã ä / ;F ) IE;8 ! ! ;
(2) < K 7 4 0 ) c â 0 ( ) ¡ $ 8
! ;
(5) nIc ! f ( ) 7 & ! ;
(R) = > o  ; - K& / ;F ) IE;8 ! ! ;
(V) f ! $ ; ! ! ) c 0 8 ! ।
@। ) c â ; 0 0 ।( ) = >, ) ), ) c â ;
0 0 = q V ! ) E - K& / ;F (TAAT) Š 8 IE;8
Á 0 ) c â ; 0 0 ।
( ) ! $ U -a ); ! 9; ; <;t 7 42 8 0 = F
= >, = / ;F 7 , 0 = q 0 -N N 9 0 0
V !¯ ) c â ; 0 0 ।
( ) = > ) c â ; 0 9N ) 9 ;) / åÆ V 8) V ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8755
Z। ) c â ; ¿ 4।( ) $ @ -$; 0 P ) c
â ; ¿ 4 9N = > c 0 / 0
= ! ) ; w ¿4 ! Š ; I ` / ।
( ) = > I/- $ ( ) -$; P 0 V !b 0 ; ) c
â ; ¿ 4 E = > ¦ ¯ f - N 4 8 Ð
Unique Identification Number 0 ।
( ) 9 ) c â ; = ! ) ; w ¿4 !
= ! ) ; w = > o V ! ।
। $O। ! $ -$; Â ; - K& / ;F (TAAT) IE;8
0 P ) c â ;28 = ) c â 0 /
= K ! ! $ U -a ); ! 9; ; 2i ! ।
U। ) ; w V ।( ) = > ! $ -$; b zw˜K
© ) 9N ) 9 , =Ku 2 K E $ ) ; w V
/ ।
( ) ) ; w V ) () = / 0 - K& w
-Š $ / ! ।
( ) ) ; w ) c â ; 0 ) 9 ;) F8 0
F ! ।
(@) ) ; w ) c â ; 0 nIc Y c 0
9N ) 9 ;) 9 p F ! ।
]। ) ; w । ) ; w ! GH/,
:
( ) = > 0 0 æ $ 9 = > o , ) ),
9 ;t 0 -a 8 ;
( ) ) c â ; 0 
(-) = 1 ! F8 ;
( ) 0F ;F8 ;
(!) 0F Ô Œ ) 9 ;) b Š 8 ।
^। ) c â 0 ।= ; = q 7 4
/ Á ) ) c , ) c â ; › â 0 / :
= ,
( ) ! $ -$; c 0 ! ;
( ) ! $ UZ, ] ( ) -$; 0 t c ! ;
(2) = > o $ - ! › c 0 ! ।
8756 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023
। = q 7 4 7।= q 7 4 ç ! = 
( ) c ! $ -$; 0 q;
( ) , = > o 0 /Œ , ) c â ; ’ 0
) W ;
(2) / 28 c I ` Èh [ Õ8;
(5) ) c â ; c ! 0 V À •) ) W ;
(R) ) c â ; c ! c 0 p =9 c> è/
- f 1 c À •) ) W ।
। ) c â ; 7। ) c â ; 7 ! GH/, :
( ) 0 )O ; = q 7 4 c â ;
( ) c â 0 ¯ = q 7 4 ’ Š 8 ;
(2) c f -a / œ6 = q 7 4 W © ª ;
(5) c 0 8 (Proof of submission of return PSR)
W F8 = q 7 4 c © ª ।
। ) c â ; 0 8 0 ।( ) = > ) c â ; 9N
GH/ / 8 8 0 -a 0 / , :
) ! $ U U@ 0E = c 8 0
, é ;)
o ;) (
ã I/ %
/ Á / 9 c / ª I/ %
/ Á /– 9 c I/ %
- 6 I/ .Z%
) ! $ U U@ 0E = c 8 0
V• /–
(
ã I/ Z%
/ Á / 9 c / ª I/ %
/ Á /– 9 c I/ .Z%
- 6 I/ . Z%
= ,
( ) ) c â ; é â t ) c 0 =5 ( )
I/ 0 c 0E U U@ $ I/ 8 0 0
! ;
( ) ) c â ; • 8 0 % (0 ) ) ; w
K V 9 • ! ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8757
( ) = F _ J ) c 0 / = = q 7 4 ) c
â ; / ) ã ) c â ; › é ;), o ;), V• /–
( c 0 , = ! F _ / ) c â ;, =F_ , é ;),
o ;), V• /– ( 9N $ 8 0 • ! ।
( ) = >, ) ), I/- $ ( ) -$; $ 8 0 / / ।
7 Ð । ! $ I - ®
( ) “ (” - = ( = q 7 4 ) c 0
I4 = q 7 4 ! ௠= ( c 0 !;
( ) “ é ;) (” - ( / (;
(2) “o ;) (” - é ;) ( / (;
(5) “V• (” - o ;) ( / (;
(R) “/– (” - V• ( / (;
(V) “ U U@ $ ) 0E = c ” - = q 7 4 o 0E c
0E U U@ $ ! G 4 0 / $ -ª¿4
! 
(-) 0 / c 0 9N / $ - 4 = ;
( ) c 0 t  / q ;
(!) IJ / $ ।
। /– ( / Á c 0 । ) c â ; 9 = q 7 4
/– ( / Á = = ) 9N c â 0 / :
= , /– ( / Á = = ) 9N c 0 9N =
8 0 0 ! ।
@। ) ; w K V 9। ) ; w ) c â ;
8 0 % (0 ) K V 9 • ! ।
Z। 0 / $।( ) $ -$; ) c â ; c
0 = F • 8 0 - P 9N ) ; w › = > c
0 ।
( ) ) c â ; • 8 0 $ K V 9 0 )
) ; w = > c 0 ।
( ) = > / ;F - ;F ¯ -a 0 Ú K ) c
â ; • 8 0 ) ; w K V 9 / $ ।
। ) c â ; ) ; w n 8
F8 F8।( ) = >  ) c â ; ) ; w n
È F8 , ) ), 0 0F XY ) ।
( ) = >, ) ), ) c â ; ) ; w ) 9 ;) 0
0 ।
8758 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023
U। ) c â ; 0 ।( ) = >, = ) c â ;
9 5 c - 0 V 8 n / G 8 5 c
- 0 V 8 8 ) c â ; 0 /0 F/ Š 8 / , :
( ) 0 0 G 8 0 0 -/ 2 
(-) 0 t c p =9 c> f -a /;
( ) c 0 8 (Proof of submission of return PSR);
( ) 0 é â t c [ K 0 o t È
» 7 ;
(2) 0 $ I/- $ ( ) -$; 8 X K 8 0 0 ;
(5) 0 = - ) 9 ) 9 g ;
(R) 0 !ê t K c ) ) I/ / 2 8 0 ) Œ
- XY ) =V6 ;
(V) 0 h~ t -N = - ) 9 g = >
c I </ F 8 0 I/r / );
(W) 0 , ) ), = > 9 0 ) V 7 ;
(9) 0 ) c â ; 0 P / V = ) P ।
( ) = ) c â ; ! $ -$; ) c â 0
/ , 0 
( ) ! $ -$; 0E ) c â ; 0 = > o r 2
 );
( ) ! $ = > é  )।
]। ) ; w 3 4 ।= > < 8 0 !) - )
c â ; - K 2 K E = ) ; w I = = $
/ / 9 5 c - 0 V 8 n / ) ; w
3 4 /0 F/ Š 8 0 ) ; w —
( ) ª (9 Ð f / (Tax Return Preparer) ¿4 8 7 );
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  • 1. †iwR÷vW© bs wW G-1 evsjv‡` . . . ( , : । ! । ( ) ! $ % ! । & ।— () * ( ) “ ! ” - ( ) "- / $ 01 ( ) (2) “3 4” - (5) “ 06 7 4 & ) 06 ‡`k †M‡RU AwZwi³ msL¨v KZ…©c¶ KZ…©K cÖKvwkZ †mvgevi, Ryb 26, 2023 28 9 :; 0 9 ;) 9< = > ( ) ) & / : ( ? @ * A/ % C6 A - ! / ) - / ।9 ;) 9< = >, ) ! ) $ @ 0E F , GH/ $ ।( ) ! $ IJ $ , - K % ! C6 A ! ! । * / /L; M , ! $ ) - ) ! , ( ! ); / $ 9N 0 )O P 7 4" - ) ! , $ ) & ) 7 4; - ) ! , $ @ 01 ( ) & ) 7 4” - ) ! , $ @ 01 06 7 4; (8699) g~j¨ : UvKv 56.00 ! , $ 8) - K $ @ 3 4; ( )
  • 2. 8700 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 (R) “7 S T1 ” - ) ! , $ 01 (U ) & ) 7 S T1 ; (V) “/ $” - ) ! , $ @ 01 (@) & ) / $; (W) “ K EXY” - ) ! , $ @ 01 (Z) & ) K EXY; (9) “$ ” - ) ! , = $ । । [ 0 , ! 0 / $ / ; IJ ।( ) ! $ ]^ -$; IJ ) GH/ ! , :- ( ) 01 ( ) / F, $ ]^ -$; - / $ =F _, I4H/ / $ I/ G 8 8;- I ` -a ); ) ! : 8;- b / 8 । = ! F _ K E X Y / 8 Z F c - $ % । = ! F _ K E X Y / 8 Z F c - $ e = f c - $ Z% । = ! F _ K E X Y / 8 = f c - $ U% = , 2 c, g, 90 , / , h = $ 9 /i =F _ IJ % (0 ) ! ; ( ) G 8 =F _ 8;- I ` -a ); = / 8 K EX Y I/ ) ! : 8;- b 8 । =/ S ) = j k l /8 m4 = /8 = n o = =F _ . % । =/ S / n =p 7 ; = /8 = n > 9l o = =F _ % । = $ (oil refinery) b m4 = = n o = =F _ % @। q S T ) 9 = n =F _ %
  • 3. evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8701 b 8 Z। q 8 m4 = n =F _ % । r ;) / ) 9< Vertical Continuous Vulcanization line ) W !H/ = = n o s ) t = K != Z = K Extra High Voltage Power Cable =F _ % U। c 7 ; l, = u = u /i, =1 - ) /i IJ/ 0 ) 9 v w =F _ % ]। c IJ/ 0 ) 9 v w =F _ .Z% ^। r ;)K b)t x / =F _ .Z% । V , 2 , j, y) 9, z , c , =W , z , 0 , j0, { V, > , |} , c , )0 , 8, =K 9 , V , =2 V, V, 0 ~ V , *, = % , = 9/ , / c, • , z $ 1 =F _ % । , = o/F, / r m4 -$; r - 1 7 ; -N = 7 4 ! =F _ % । €V 7 ); c =S > /i =F _ Z% । IJ/ 0 ; w •V =F _ @% ( ) = ! F _ = 0 t /i / ; 0 $ -$; IJ / $ !) W, ), = ! F _ IJ / 8  ) $ ! , =  = $ -$; 0 t / N I/ / $ ; = $ ]^ -$; 0 t / N I/ = IJ / $ ! $ -$; = ! ! । ( ) = ! F _ $ ^@ -$; IJ / $ = /i ), = ! F _ IJ / 8  ) $ ! , =  = $ ^@ -$; / $ ; = $ ^@ -$; / N I/ = IJ / $ $ ]^ -$; = / 8 ! :
  • 4. 8702 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 = , $ ^@ = 8 3 4 = = > ƒ Ic - -N = 7 4 o /i =F _ ! I/- $ 8 “ ” GH / / 2 8 !  = {$ ^@ -$; = > ƒ Ic -N = 7 4 c = n / i b)XY} × U% × Z%। (@) = ! F _ = ) ( ! $ -$; IJ q / / ) ‡4 ˆ t / q, = ! F _ I4 / 0 K E = > V ! / F, =F_ , ! 0 0 = I4 7 4 0) = - ! ! $ -$; ! I = 7 ˆ t q। @। = =F _ / $ ! । = = 9N = 06 7 4 o = ; = 06 / 8 - 0 ! - / $ 9N 0 )O P 7 4 - / $ ), G 4 8; = IJ : 8; b = 8 / $ / 8 । I/ 06 / % । =/ 0 = (Professional service), m 42 = 1 (technical services fee), m 42 ) 1 (technical know-how or technical assistance fee) % । ( ) c ; ( ) ‰ ; (2) Š ‹ ~Œ 9 T; (5) 7 42 /E ; (R) 9 ; (V) b )fK >) ; (W) 9 2; (9) ! Kl / V ; (•) F8, ! 0 / V ; (Ž) • ) K (c) • 1f ( ) ! t -N N = ( ) 1 I/ ( ) = c I/ % %
  • 5. evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8703 b = 8 / $ / 8 @। >) b ) 9 T = ( ) 1 I/ ( ) = c I/ % . Z% Z। ! ‘ l ]% । f 1, =S 1 ’ ; % U। = ! = c ) -/ c , m 42 ) = 0 ; = ! 7 b m4 ; 9l % ]। =b >c = f 9 T % ^। = c q 9 ) / ]% । 7 42 =l! =/ c > !) > ]% । / 9 T ]% । pK > / -/ ( ) 1 I/ ( ) = c I/ % Z% । ( ) / , 2 g K g ( ) !> = ) = , ) =“ = , = = = ) ! ” c1 Z% @। • – ) ) 9 —! V 9 % Z। !l c % । = ! 1 !N T) = - 0 V / c 0 K => K 9l % U। I/ I ` ) = 7 , !T˜ T, = ! 1 !N T) = - w = 0 ) = = % = , 0 8; b @ 8 IK) =F _! 1 = c 0 ), = ! F _ ‘ ’ ‘ ’ › - $ / $ ! , : ‘ ’ - 1 I/ 8; 0E œ6 ) 2 ) / 2 8 ; ‘ ’ - R × V × W, ! F _ R= Š / 8 V= b % b @ .Z%, W= 1 =F _ 9 ।
  • 6. 8704 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 ( ) = ! F _ = ) ( ! $ -$; IJ q / / ) ‡4 ˆ t / q, = ! F _ I4 / 0 K E = > V ! / F, =F_ , ! 0 0 = I4 7 4 0) = - ! ! $ -$; ! I = 7 ˆ t q। Z। - ; 0 ) ! Š ।( )= ! F _ 06 7 4 0 )O P -N = 7 4 = - ; !H/ = - / $ ! ! -$; I4 - ; 9N q, = ! F _ I4 - / $ ) I4 - 0 ;, 0 9! 9l / $ 9N 0 ) Œ , G 8 8; I ` Š , : 8; b / $ 8 । I/ 06 / % । - / l / 0 % । =/ 0 = , m 42 = 1, m 42 ) 1 (Professional service, technical services, technical know-how or technical assistance) % @। c V , ! l ) >9 ! Y ‘ •/ >9 ! , 1 >9 ! >9 ! % Z। f 1 , = f ! 0 % । ž c !c, ) c ! Ÿ ) T 7 0 K g -N = 7)/ V V 0 K g % U। ! = % ]। ! Kl ¡ 9 l 7 r / = % ^। % । ) f, ! T 1 “ ; n E 9N / $ - % । z0 % । & / V % । & / 8 > 9c f Z% @। / = u / U.Z% Z। ¢ £ - ¢ £ U.Z%
  • 7. evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8705 b / $ 8 । U.Z% U। X $ ‡ 1 Z% ]। ; ) % ^। :/ , ¤ ! 0 K g Z% । K ( ) = n , S p ( ) = n , S p 7 ; -N N 7 4 % % । v;, 2 ) = ) % । = / ¥ % । =/ S ) -/ -a ¦ § Z. Z% @। ) , = q -a ¦ 9N ;F % Z। =9 !T˜ T = n K) 1 ! 0 Z. Z% । = q F_ P / ) l › 2 r / 9N = = Z. Z% U। 7 ‘¨!0 0 / $ % ]। • ) K Z% ^। -N = / $ % = , = = n = ) © ª ! = X $ ) I«¬ ), , =F_ , I4 © ª © ) 9N 0 ); 7 4 o/F I4H/ © ª 0 I4H/ © ª 1 I«¬ X $ ) I/ / $ )। ( ) = ! F _ = >, • - ® ) 9 ;) 29/_ P 0 K E e6 !) 0 P ( _ ) 0 › ! 0 0 = , = - ; 3 4 -N = 8 0 = 0 ! ˆ t 0 ! , = ! F _ I/- $ ( ) I ` / $ 7 ˆ t ¯ ! । । n E © ª ! 0 )।Registration Act, 1908 (Act No. XVI of 1908) section 17 sub-section (1) clauses (b), (c) (d) -$; 0 0© 9 ¦ 9N 0 )O P = ¦ , G 8 01 8; $ / $ 7 ; , = 0 0© 9 ¦ ।
  • 8. 8706 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 ( ) G 8 9 ) - r 9 9 g 9N 9 : 8; b 8 9 ° ( . Z ) © । ± h , ;, • , 0 • , I = >, • X ; 0 X Y ]% , , c = f ² । ± ) 9 0 X Y ]% , , c = f ² । V}Š Š 0 > K I 0 X Y ]% ], , c = f ² @। )82¤ ± * ³ K I, ´ , )0 0, =/ © 2 =2‘ ) 0 X Y ]% ], , c = f ² Z। ± IE , = 2• , 9 / , 2, / L/ , c ! 0 X Y ]% , , c = f ² । ± ‹ µ g) 0 X Y ]% , , c = f ² = , 0 9 = r / , g, ¶ c, - / c l - =¶ =“ , 2 c c c - · r / , g, ¶ c, - / c l - =¶ =“ 0 X Y ]% ( c ) › ² = ! - 4 9 ! ; ( ) G ) - r 9 9 g 9N 9 : b ° ( . Z ) © । ± IE (= £ -^), 2• ‹ ( 1c © / ), 9 ‹ , 9 2 ‹ ( ¸ = > / ) V}Š Š 0, , /•V ! , 0, = 0 2 0 X Y ]% , , c = f ² । ± h , ;, ; > !V , $ ‘, $ > !V , ; > !V , z¦ (¹ -=9), , $ 0 X Y ]% , , c = f ² । ± 9I ¯ V > c I , z¦ (¹ = - /) • 0 X Y ]% , , c = f ²
  • 9. evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8707 b ° ( . Z ) © @। ± ! , = h 2V , 9) 2 , !• c , Š; >, 1 l = >, 1 ‹ , 2, 2 9 (X © 1 c ›), = 92• v , = 2 , 2 2• , f) , l l V}Š € ; 0 X Y ]% Z, , c = f ² Z। ± ! , = h 2V , 9) 2 , !• c , Š; >, 1 l = > (X © 1 c ! ) 0 X Y ]% ,Z , c = f ² । Š; > (± $ ‘ = > = = > ] / ª) 0 X Y ]% Z, , c = f ² U। ± IE (= £ - @), •¤ (0 F8), •¤ (IE ), ´ ‹ , =2‘ ) ‹ , ® ‹ ‹ , ! 9 2 ‹ c * v 0 X Y ]% , , c = f ² ]। ± ® ‹ v , =/ © 2 v , % ! v 0 X Y ]% , , c = f ² ^। ± 2• ‹ ( 1 c © © / ), 9 2 ‹ (V ` 1c -N N -Kª ;8 © / ) 0 X Y ]% ,Z , c = f ² । ± =2 g (V ` 1c © / ), 9 ; 2 º ; 0 X Y ]% , c = f ² = , 0 9 = r / , g, ¶ c, - / c l - =¶ =“ , 2 c c c - · r / , g, ¶ c, - / c l - =¶ =“ 0 X Y ]% ( c ) › ² = ! - 4 9 ! ; (2) G ) - r 9 9 g 9N 9 : b ° ( . Z ) © . 01 ( ) ( ) = 8 ) 9$ ; I») o/F ( 9I ) V}Š I») o/F ( > ) $; 0 X Y ]%
  • 10. 8708 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 b ° ( . Z ) © . 2 9;‹ , ) 8¤, ‡ T2¤, 2¤, 0;, ± V}Š =9 [ 9$ ; I») o/F ( 9I ) V}Š I») o/F ( > ) 7 ; ] = = f / (± IE f / ± 0 F8 f / 7 ; ) l l = > 0 X Y % . =9 0 - r =/u K 0 X Y % @. -N = = =/u K 0 X Y @% Z. 01 ( ), ( ) (2) = 8 ) = = 0 X Y % U। 0 ; 0 c Š ।( ) ! $ = Š E p - -N = /m4 = /i 0 =F _ G 8 -a ); Š : ( ) 01 ( ), 01 (2), 01 (5), 01 (R), 01 (V), 01 (W), 01 (9) 8 /i 7 ; -N N 0 t / i X Y I/ Z% (/•V ) ; ( ) G 8 8;- I ` /i 0 ; =F _ 0 t /i X Y I/ % ( ) : 8;- b !V = > 8 ( ) ( ) ( ) (@) 1. 89.01 8901.20.30 Vessels capacity exceeding 5000 DWT for registration in Bangladesh operating in Ocean for at least three consecutive years and not older than 20 years from the date of commissioning; 2. 89.01 8901.90.30 Vessels capacity exceeding 5000 DWT for registration in Bangladesh operating in Ocean for at least three consecutive years and not older than 22 years from the date of commissioning;
  • 11. evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8709 (2) G 8 8;- I ` /i 0 =F _ 0 t /i X Y I/ % (•! ) : 8;- b !V = > 8 ( ) ( ) ( ) (@) 1. 07.03 0703.20.90 Garlic : Other 2. 10.05 1005.90.90 Other Maize, Excluding wrapped/canned upto 2.5 kg 3. 17.01 1701.14.00 Raw Sugar not containing added flavouring or colouring matter: Other cane sugar 4. 23.09 2309.90.90 Preparations of a kind used in animal feeding other: other 5. 25.23 2523.10.20 Cement clinkers, imported by vat registered manufacturers of cement 6. 26.02 2602.00.00 Manganese ores/concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more calculated on the dry weight 7. 27.09 2709.00.00 Petroleum oils and oils obtained from bituminous minerals, crude 8. 27.10 2710.12.11 Motor spirit of H.B.O.C Type 9. 27.10 2710.12.19 Other motor spirits, including aviation spirts 10. 27.10 2710.12.20 spirit type jet fuel 11. 27.10 2710.12.31 White spirit 12. 27.10 2710.12.32 Naphtha 13. 27.10 2710.12.39 Other 14. 27.10 2710.12.41 J.P.1 kerosene type jet fuels 15. 27.10 2710.12.42 J.P.4 kerosene type jet fuels 16. 27.10 2710.12.43 Other kerosene type jet fuels
  • 12. 8710 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 b !V = > 8 ( ) ( ) ( ) (@) 17. 27.10 2710.12.49 Other kerosene 18. 27.10 2710.12.50 Other medium oils and preparations 19. 27.10 2710.12.61 Light diesel oils 20. 27.10 2710.12.62 High speed diesel oils 21. 27.10 2710.12.69 Other 21. 27.10 2710.19.11 Furnace oil 23. 27.10 2710.19.19 Other 24. 27.11 2711.12.00 Propane 25. 27.11 2711.13.00 Butanes 26. 27.13 2713.20.10 Petroleum bitumen-In Drum 27. 27.13 2713.20.90 Petroleum bitumen-Other 28. 41.02 4102.10.00 Raw skins of sheep or lambs-With wool on 29. 41.02 4102.21.00 Raw skins of sheep or lambs-Without wool on: Pickled 30. 41.02 4102.29.00 Raw skins of sheep or lambs-Without wool on: Other 31. 41.03 4103.20.00 Other raw hides and skins-of reptiles 32. 41.03 4103.90.00 Other raw hides and skins Other 33. 72.13 All H.S Code Bars and rods, hot-rolled, in irregularly woun coils, of iron or non- alloy steel 34. 72.14 All H.S Code Other bars and rods of iron or non- alloy steel, not further worked than forged, hot-rolled, hot- drawn or hot- extruded, but including those twisted after rolling 35. 72.15 All H.S Code Other bars and rods of iron or non- alloy steel. 36. 72.16 All H.S Code Angles, shapes and sections of iron or non- alloy steel
  • 13. evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8711 b !V = > 8 ( ) ( ) ( ) (@) 37. 84.08 8408.90.10 Engines of capacity 3 to 45 HP 38. 84.08 8408.90.90 Other 39. 84.13 8413.70.00 Other centrifugal pumps; Other pumps; liquid elevators 40. 84.37 8437.10.00 Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetable; Other machinery 41. 84.67 8467.29.00 Other, Other tools 42. 85.17 8517.12.10 Cellular (Mobile/fixed wireless) telephone set 43. 85.17 8517.70.00 Loaded Printed Circuit Board/PCB; Assembled/ Mother Board for Cellular Phone; Key; Keypad housing; Keypad Dome; Front Shell; Vibrator; motor; Touch Panel; Touch Panel Glass for mobile phone; Liquid Crystal Module; Camera Module; Input-Output (I/O) Port; Internal Earphone; Microphone; Antenna; Receiver; (5) G 8 8;- I ` /i 0 =F _ 0 t / i c I/ /•V c : 8;- b !V = > 8 ( ) ( ) ( ) (@) 1. 72.03 All H.S Code Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms. 2. 72.04 All H.S Code Ferrous waste and scrap; remelting scrap ingots of iron or steel.
  • 14. 8712 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 b !V = > 8 ( ) ( ) ( ) (@) 3. 72.06 7206.10.00 Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 72.03)-Ingots 4. 72.07 All H.S code Semi-finished products of iron or non- alloy steel 5. 89.08 8908.00.00 Vessels and other floating structures for breaking up: (R) G 8 8;-@ I ` /i 0 =F _ 0 t /i X Y I/ % (¾N ) : 8;-@ b !V = > 8 ( ) ( ) ( ) (@) 1. 01.02 0102.21.00 Live bovine animals. Cattle: Pure-bred breeding animals 2. 01.02 0102.29.00 Live bovine animals. Cattle: Other 3. 01.02 0102.31.00 Live bovine animals. Buffalo: Pure-bred breeding animals 4. 01.02 0102.39.00 Live bovine animals. Buffalo: Other 5. 01.02 0102.90.10 Live bovine animals Other: Pure-bred breeding animals 6. 01.02 0102.90.90 Live bovine animals Other: Other 7. 01.05 0105.11.10 Live poultry Weighing not more than 185 g: Fowls of the species Gallus domesticus: Parent stock of one day chick 8. 01.05 0105.12.10 Live poultry Weighing not more than 185 g: Turkeys: Parent stock of one day chick
  • 15. evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8713 b !V = > 8 9. 01.05 0105.13.10 Live poultry Weighing not more than 185 g: Ducks: Parent stock of one day chick 10. 01.05 0105.14.10 Live poultry Weighing not more than 185 g: Geese: Parent stock of one day chick 11. 01.05 0105.15.10 Live poultry Weighing not more than 185 g: Guinea fowls: Parent stock of one day chick 12. 03.01 0301.91.10 Live fish. Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)-Fry 13. 03.01 0301.92.10 Live fish. -Eels (Anguilla spp.)-Fry 14. 03.01 0301.93.10 Live fish. Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthal-michthys spp., Cirrhinus spp., Mylopharyn- godon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)-Fry 15. 03.01 0301.99.10 Live fish. -Other: Fry 16. 03.06 0306.31.10 Crustaceans -Live, fresh or chilled Rock lobster and other sea crawfish (Palinurus spp., Panulirus sp18p., Jasus spp.): Fry
  • 16. 8714 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 b !V = > 8 17. 03.06 0306.32.10 Crustaceans -Live, fresh or chilled Lobsters (Homarus spp.): Fry 18. 03.06 0306.33.10 Crustaceans -Live, fresh or chilled: Crabs: Fry 19. 03.06 0306.35.10 Crustaceans -Live, fresh or chilled Cold-water shrimps and prawns (Pandalus spp., Crangon crangon): Fry (New created) 20. 03.06 0306.36.10 Crustaceans -Live, fresh or chilled Other shrimps and prawns: Fry 21. 05.10 0510.00.10 Glands including pituitary glands 22. 05.11 All H.S code Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3 of FIRST SCHEDULE of Customs Act, 1969, unfit for human consumption. 23. 06.01 0601.10.00 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant 24. 06.01 0601.20.00 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots 25. 06.02 0602.10.00 Unrooted cuttings and slips 26. 06.02 0602.20.00 Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts 27. 06.02 0602.30.00 Rhododendrons and azaleas, grafted or not 28. 06.02 0602.40.00 Roses, grafted or not
  • 17. evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8715 b !V = > 8 29. 07.01 0701.10.10 Potatoes, fresh or chilled. Seed: Wrapped/canned upto 2.5 kg 30. 07.01 0701.10.90 Potatoes, fresh or chilled. Seed: Other 31. 07.03 0703.10.19 Onions: Other 32. 07.13 0713.10.90 Peas (Pisum sativum): Other 33. 07.13 0713.20.90 Chickpeas (garbanzos): Other 34. 07.13 0713.40.90 Lentils: Other 35. 07.13 0713.90.90 Other: Other 36. 10.01 1001.11.10 Durum wheat Seed: Wrapped/canned upto 2.5 kg 37. 10.01 1001.11.90 Durum wheat Seed: Other 38. 10.01 1001.19.10 Durum wheat Other: Wrapped/canned upto 2.5 kg 39. 10.01 1001.19.90 Durum wheat Other: Other 40. 10.01 1001.91.90 Other Wheat Seed: Other 41. 10.01 1001.99.90 Other Wheat: Other 42. 10.05 1005.10.10 Maize (corn). Seed: Wrapped/canned upto 2.5 kg 43. 10.05 1005.10.90 Maize (corn). Seed: Other 44. 12.01 1201.10.90 Soya beans, whether or not broken. Seed: Other 45. 12.01 1201.90.90 Soya beans, whether or not broken. Other: Other 46. 12.04 1204.00.90 Linseed, whether or not broken Other 47. 12.05 1205.10.90 Low erucic acid rape or colza seeds: Other
  • 18. 8716 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 b !V = > 8 48. 12.06 1206.00.90 Sunflower seeds, whether or not broken Other 49. 12.07 1207.40.90 Sesamum seeds: Other 50. 12.07 1207.50.90 Mustard seeds: Other 51. 12.09 1209.10.00 Sugar beet seeds 52. 12.09 1209.21.00 Seeds of forage plants: Lucerne (alfalfa) seeds 53. 12.09 1209.23.00 Seeds of forage plants: Fescue seeds 54. 12.09 1209.24.00 Seeds of forage plants: Kentucky blue grass (poa pratensis L.) seeds 55. 12.09 1209.25.00 Seeds of forage plants: Rye grass (Lolium multiflorum Lam.,Lolium perenne L.) seeds 56. 12.09 1209.29.00 Seeds of forage plants: Other 57. 12.09 1209.30.00 Seeds of herbaceous plants cultivated principally for their flowers 58. 12.09 1209.91.00 Seeds, fruit and spores, of a kind used for sowing. Other: Vegetable seeds 59. 12.09 1209.99.00 Seeds, fruit and spores, of a kind used for sowing. Other: Other 60. 15.07 1507.10.00 Soya-bean oil and its fractions, whether or not refined, but not chemically modified. Crude oil, whether or not degummed 61. 15.07 1507.90.10 Soya-bean oil and its fractions, whether or not refined, but not chemically modified. Other : Refined
  • 19. evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8717 b !V = > 8 62. 15.07 1507.90.90 Soya-bean oil and its fractions, whether or not refined, but not chemically modified. Other : Other 63. 15.11 1511.10.10 Crude oil: Imported by VAT registered edible oil refinery industries 64. 15.11 1511.10.90 Crude oil: Other 65. 15.11 1511.90.90 Other including refined palm oil 66. 15.12 1512.19.00 Sunflower-seed or safflower oil and fraction thereof: Other 67. 15.15 1515.29.00 Maize (corn) oil and its fractions: Other 68. 17.01 1701.12.00 Raw sugar not containing added flavouring or colouring matter: Beet sugar 69. 17.01 1701.13.00 Cane sugar specified in Subheading Note 2 to Chapter 17 of FIRST SCHEDULE of Customs Act, 1969 70. 23.01 2301.10.10 Flours, meals and pellets, of meat or meat offal; greaves: Wrapped/ canned upto 2.5 kg 71. 23.01 2301.10.90 Flours, meals and pellets, of meat or meat offal; greaves: Other 72. 23.01 2301.20.10 Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates: Wrapped/canned upto 2.5 kg 73. 23.01 2301.20.90 Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates: Other 74. 23.02 2302.10.00 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants. Of maize (corn)
  • 20. 8718 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 b !V = > 8 75. 23.02 2302.30.00 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants. Of wheat 76. 23.02 2302.40.10 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants. Of other cereals: Rice bran 77. 23.02 2302.40.90 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants. Of other cereals: Other 78. 23.02 2302.50.00 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants. Of leguminous plants 79. 23.03 2303.10.00 Residues of starch manufacture and similar residues 80. 23.03 2303.20.00 Beet-pulp, bagasse and other waste of sugar manufacture 81. 23.05 2305.00.00 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil 82. 23.06 2306.10.00 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05 of FIRST SCHEDULE of Customs Act, 1969 Of cotton seeds
  • 21. evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8719 b !V = > 8 83. 23.06 2306.20.00 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05 of FIRST SCHEDULE of Customs Act, 1969 Of linseed 84. 23.06 2306.30.00 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05 of FIRST SCHEDULE of Customs Act, 1969 Of sunflower seeds 85. 23.06 2306.41.00 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05 of FIRST SCHEDULE of Customs Act, 1969 Of rape or colza seeds: Of low erucic acid rape or colza 86. 23.06 2306.49.00 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05 of FIRST SCHEDULE of Customs Act, 1969 Of rape or colza seeds: Other 87. 23.06 2306.50.00 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05 of FIRST SCHEDULE of Customs Act, 1969 Of coconut or copra
  • 22. 8720 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 b !V = > 8 88. 23.06 2306.60.00 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05 of FIRST SCHEDULE of Customs Act, 1969 Of palm nuts or kernels 89. 23.06 2306.90.00 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05 of FIRST SCHEDULE of Customs Act, 1969. Other 90. 23.08 2308.00.00 Vegetable materials and vegetable waste, vegetable residues and by- products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included. 91. 23.09 2309.90.11 Vitamin or mineral or amino acid or combination of both (feed grade) 92. 23.09 2309.90.12 Vitamin premix or mineral or amino acid premix or combination of both (feed grade) 93. 23.09 2309.90.13 Probiotics or Prebiotics or combination of both (feed grade) 94. 23.09 2309.90.14 Essential oil or combination of essential oils (feed grade) 95. 23.09 2309.90.19 Other 96. 26.01 2601.11.00 Iron ores and concentrates, other than roasted iron pyrites: Non- agglomerated 97. 26.01 2601.12.00 Iron ores and concentrates, other than roasted iron pyrites: Agglomerated
  • 23. evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8721 b !V = > 8 98. 26.01 2601.20.00 Iron ores and concentrates, other than roasted iron pyrites: Roasted iron pyrite 99. 28.21 2821.10.00 Iron oxides and hydroxides 100. 28.33 2833.21.00 Other sulphates: Of magnesium 101. 28.33 2833.29.10 Zinc sulphate 102. 28.4 2840.19.00 Disodium tetraborate (refined borax): Other 103. 30.02 3002.41.00 Vaccines for human medicine] 104. 30.06 3006.60.00 Chemical contraceptive preparations based on hormones on other products of heading 29.37 or on spermicides: 105. 31.01 3101.00.00 Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products. 106. 31.02 3102.10.00 Urea, whether or not in aqueous solution 107. 31.02 3102.29.00 Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: Other 108. 31.02 3102.30.00 Ammonium nitrate, whether or not in aqueous solution 109. 31.02 3102.40.00 Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances 110. 31.02 3102.50.00 Sodium nitrate 111. 31.02 3102.60.00 Double salts and mixtures of calcium nitrate and ammonium nitrate 112. 31.02 3102.80.00 Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution
  • 24. 8722 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 b !V = > 8 113. 31.02 3102.90.00 Other including mixtures not specified in the foregoing sub- headings 114. 31.03 3103.11.10 Superphosphates: Containing by weight 35% or more of diphosphorus pentaoxide (P2O5): Triple superphosphates 115. 31.03 3103.90.00 Mineral or chemical fertilisers, phosphatic. -Other 116. 31.04 3104.20.00 Potassium chloride 117. 31.05 3105.10.00 Goods of Chapter 31 of FIRST SCHEDULE of Customs Act, 1969 in tablets or similar forms or in packages of a gross weight not exceeding 10 kg 118. 31.05 3105.20.00 Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium 119. 31.05 3105.59.00 Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus: Other 120. 31.05 3105.60.00 Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium 121. 31.05 3105.90.00 Other 122. 39.07 3907.61.10 Poly(ethylene terephthalate) : Having a viscosity number of 78 ml/g or higher-Imported by VAT registered textile yarn manufacturer 123. 39.07 3907.61.90 Poly(ethylene terephthalate): Having a viscosity number of 78 ml/g or higher-Other 124. 39.07 3907.69.10 Poly(ethylene terephthalate): Other- Imported by VAT registered textile yarn manufacturer
  • 25. evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8723 b !V = > 8 125. Chapter 47 of FIRST SCHEDLE of Customs Act, 1969 All H.S code Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard 126. 49.02 All H.S code Newspapers, journals and periodicals, whether or not illustrated or containing advertising material. 127. 52.01 5201.00.00 Cotton, not carded or combed 128. 52.02 5202.99.90 Other 129. 52.03 5203.00.00 Cotton, carded or combed 130. 55.01 5501.30.10 Acrylic or modacrylic: Imported by VAT registered synthetic staple fibre manufacturer 131. 55.03 5503.11.00 Synthetic staple fibres, not carded, combed or otherwise processed for spinning. Of nylon or other polyamides: Of aramids 132. 55.03 5503.20.00 Of polyesters 133. 55.03 5503.30.00 Acrylic or modacrylic 134. 55.03 5503.40.00 Of polypropylene 135. 55.04 All H.S code Artificial staple fibres, not carded, combed or otherwise processed for spinning 136. 55.05 All H.S code Waste (including noils, yarn waste and garneted stock) of man- made fibres. 137. 55.06 5506.10.00 Of nylon or other polyamides 138. 55.06 5506.20.00 Of polyesters 139. 55.06 5506.30.00 Acrylic or modacrylic 140. 55.06 5506.90.00 Other 141. 55.07 5507.00.00 Artificial staple fibres, carded, combed or otherwise processed for spinning.
  • 26. 8724 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 b !V = > 8 142. 71.02 7102.21.00 Unworked or simply sawn, cleaved or bruted 143. 7108 7108.12.10 Gold dores imported by Industrial IRC holder VAT compliant gold refinery 144. 7108 7108.12.90 Other 145. 71.08 7108.13.00 Other semi-manufactured forms] 146. 84.07 8407.10.00 Aircraft Engine 147. 84.07 8407.90.90 Other 148. 84.08 8408.90.90 Other 149. 84.21 8421.29.20 Haemodialyser (Artificial Kidney) 150. 84.43 8443.32.10 Computer printer 151. 84.43 8443.99.10 Toner cartridge/Inkjet cartridge for Computer Printer 152. 84.43 8443.99.20 Other parts for Computer Printer 153. 84.73 8473.30.00 Parts and accessories of the machines of heading No.84.71 of FIRST SCHEDULE of Customs Act, 1969 154. 85.17 8517.62.10 Transmitting and receiving apparatus 155. 85.17 8517.62.20 Telephonic or telegraphic switching apparatus 156. 85.17 8517.62.30 Modem; Ethernet interface card; network switch; hub; router 157. 85.23 8523.29.12 Database; operating systems; development tools; productivity; communication or collaboration software 158. 85.23 8523.29.90 Other 159. 85.23 8523.49.21 Database; operating systems; development tools; productivity; communication or collaboration software
  • 27. evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8725 b !V = > 8 160. 85.23 8523.49.90 Other 161. 85.23 8523.51.10 Flash memory card or similar media 162. 85.23 8523.59.10 Proximity Cards and tags 163. 85.25 8525.50.90 Transmission apparatus: Other 164. 85.25 8525.60.90 Transmission apparatus incorporating reception apparatus: Other 165. 85.28 8528.42.00 Cathode-ray tube monitors: Capable of directly connecting to and designed for use with an automatic data processing machine of heading 84.71 166. 85.28 8528.52.10 Computer monitor size not exceeding 22 inch 167. 87.02 8702.90.11 Built-up, Double Decker bus: Using CNG/LPG/LNG as fuel 168. 87.13 8713.10.00 Carriages for disabled persons- Not mechanically propelled 169. 87.13 8713.90.00 Wheel Chair] 170. 88.02 8802.20.00 Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg 171. 88.02 8802.30.00 Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg but not exceeding 15,000 kg 172. 88.02 8802.40.00 Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg 173. 90.18 9018.90.20 Hemo dialysis machine/Baby incubator/ Baby warmer 174. 90.18 9018.90.30 Angiographic catheter, guide catheter, guide wire, introducer sheath, PTCA dilatation chatherter, balloons, stents 175. 90.21 9021.29.00 Artificial teeth and dental fittings: Other
  • 28. 8726 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 b !V = > 8 176. 90.21 9021.31.00 Other artificial parts of the body: Artificial joints 177. 90.21 9021.39.00 Other artificial parts of the body: Other 178. 90.21 9021.40.00 Hearing aids, excluding parts and accessories 179. 91.01 9101.19.10 Specially designed for the use of the blind 180. 91.01 9101.29.10 Specially designed for the use of the blind 181. 91.01 9101.91.10 Specially designed for the use of the blind 182. 91.01 9101.99.10 Specially designed for the use of the blind 183. 91.02 9102.11.10 Specially designed for the use of the blind 184. 91.02 9102.19.10 Specially designed for the use of the blind 185. 91.02 9102.21.10 Specially designed for the use of the blind 186. 91.02 9102.29.10 Specially designed for the use of the blind 187. 91.02 9102.91.10 Specially designed for the use of the blind 188. 91.02 9102.99.10 Specially designed for the use of the blind 189. 96.12 9612.10.10 Ribbons: Computer printer ribbons 190. -- -- Double decker bus run by compressed natural gas (CNG) or any bus having a capacity of forty or more seats run by compressed natural gas (CNG) (H.S. Heading 87.02) 191. -- -- Capital machinery, not imported for commercial purpose.
  • 29. evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8727 b !V = > 8 192. -- -- Triple super phosphates, DAP fertilizer, MOP fertilizer and NPK fertilizer, ammonium sulfate, potassium sulfate, magnesium sulfate and solubor (boron) (V) G 8 8;-Z I ` ¿c = /i 0 =F _ 0 t /i X Y I/ % (¾N ) : 8;-Z b !V = > 8 ( ) ( ) ( ) (@) 1. 07.04 All H. S. Code Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. 2. 07.08 All H. S. Code Leguminous vegetables, shelled or unshelled, fresh or chilled. 3. 07.09 All H. S. Code Other vegetables, fresh or chilled. 4. 08.05 0805.10.10 Oranges: Wrapped/canned upto 2.5 kg 5. 08.05 0805.10.90 Oranges: Other 6. 08.08 All H. S. Code Apples, pears and quinces, fresh. 7. 09.04 0904.21.10 Fruits of the genus Capsicum or of the genus Pimenta,: dried or neither crushed or ground: Wrapped/canned upto 2.5 kg 8. 09.04 0904.21.90 Fruits of the genus Capsicum or of the genus Pimenta,: dried or neither crushed or ground: Other 9. 09.08 0908.31.10 Cardamoms: Neither Crushed or ground: Wrapped/ canned upto 2.5 kg 10. 09.08 0908.31.90 Cardamoms: Neither Crushed or ground: Other 11. 09.08 0908.32.10 Cardamoms: Crushed or ground: Wrapped/canned upto 2.5 kg
  • 30. 8728 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 b !V = > 8 12. 09.08 0908.32.90 Cardamoms : Crushed or ground: other 13. 09.10 0910.11.10 Ginger: Neither Crushed or ground: Wrapped/ canned upto 2.5 kg 14. 09.10 0910.11.90 Ginger: Neither Crushed or ground: Other 15. 09.10 0910.12.10 Ginger: Crushed or ground: Wrapped/canned upto 2.5 kg 16. 09.10 0910.12.90 Ginger: Crushed or ground: Other 17. 13.01 1301.90.00 Other 18. 20.09 All H. S. Code Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented not containing added spirit, whether or not containing added sugar or other sweetening matter. 19. 25.16 2516.90.10 Boulder stone 20. 25.18 2518.10.00 Dolomite, not calcined or sintered 21. 25.18 2518.20.00 Calcined or sintered dolomite 22. 25.18 2518.30.00 Dolomite ramming mix 23. 25.20 2520.10.10 Gypsum; anhydrite: Gypsum, imported as fertilizer 24. 25.20 2520.10.90 Gypsum; anhydrite: Other 25. 25.21 2521.00.10 Imported by VAT registered lime or cement or calcium carbonate manufacturers 26. 25.21 2521.00.91 Boulder limestone 27. 25.21 2521.00.99 Other 28. 38.16 3816.00.90 Other
  • 31. evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8729 b !V = > 8 29. 44.03 All H.S code Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared. 30. 44.04 All H.S code Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like; chip wood and the like. 31. 44.05 All H.S code Wood wool; wood flour. 32. 72.02 7202.21.00 Ferro-silicon: Containing by weight more than 55% of silicon 33. 72.07 7207.19.00 Other: (W) G 8 8;- I ` /i 0 =F _ 0 t /i X Y I/ % ( ) :  8;- b !V = > 8 ( ) ( ) ( ) (@) 1. 25.06 2506.20.00 Quartzite 2. 25.18 2518.10.00 Dolomite not calcined or sintered 3. 25.21 2521.00.10 LimeStoneonlyusedforcement manufacturing 4. 26.18 2618.00.00 Slag only used for cement manufacturing 5. 26.20 2620.99.10 FlyAshonlyusedforcement manufacturing 6. 27.04 2704.00.00 Coke and semi-coke of coal, of lignite or of peat; retort carbon 7. 53.05 5305.00.10 Coco substrate; coco pellet; growing media
  • 32. 8730 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 b !V = > 8 8. 72.08 7208.39.20 Hot rolled coil used only for CI sheet manufacturing 9. 79.01 7901.11.90 Zink, Not Alloyed, >=99.99% Pure, Nes used only for CI sheet manufacturing (9) G 8 8;-U I ` /i 0 =F _ 0 t /i X Y I/ % ( ) : 8;-U b !V = > 8 ( ) ( ) ( ) (@) 1. 22.07 2207.10.00 Undenatured Ethyl Alcohol, Of Alcoholic Strength >=80% By Vol. 2. 22.07 2207.20.00 Ethyl Alcohol and Other Denatured Spirits Of Any Strength 3. 22.08 2208.20.00 Spirits From Distilled Grape Wine or Grape Marc 4. 22.08 2208.30.00 Whiskeys 5. 22.08 2208.40.00 Rum And Tafia 6. 22.08 2208.50.00 Gin And Geneva 7. 22.08 2208.60.00 Vodka 8. 22.08 2208.70.00 Liqueurs And Cordials 9. 22.08 2208.90.00 Other Spirituous Beverages, Nes 10. 33.08 3303.00.00 Perfumes And Toilet Waters ( ) = ! F _ ! $ -$; IJ 9 ) W, !H/ 0 - 0 ! ), = ) ( ‡4 ) ˆ t / q ), = ! F _ I4 0 0 K E = >, œ6 ) ( 9N = W g ! ˆ t IJ 9N, = !H/ I/m4 ;) ), = !H / K 0/_ 0 / । ( ) ! $ I -® ¯ 8 v, “ 0 t / i XY” À• ! Customs Act, 1969 (Act No. IV of 1969) $ Z -a ); $ 0 / i XY।
  • 33. evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8731 ]। IJ t 9 0 ) ; । ! P - $ -a t - Š t - X = ( 2 GH/K 9 0 ! : b Š ) = ( 2 9 0 । - J % ! = = = Š =F _ Š = ( / Á (•!) P › । - J % = 0 = = 0 Š =F _ Š 0 / Á U ( ) 0 › 2। - J % -N N = 0 Š =F _ Š / Á 0 ^। IJ t  ; / $ /Œ । ! ! - U $; Š 9N 0 )O P 7 4 $ ] 8 06 ) › Ià t -  ; -V = > o $ !-=/ l › -aÄ 9 0 ! । । 0 ) ! 0 b ª Åc 1 c 9 ;।( ) = ! F _ “V ! )” -$; =¥8; 8 q / ), o / $ = ), Æ _ ! $ @Z -$; ) = = / 8 / $ !) W = ! F _ J b ª 0 1 = 0 ! । ( ) = ! F _ $ ] 7 ; -N = = $ -$; !) W, = F _ $ @Z -$; 0 1 = 0 ! । ( ) = ! F _ - U -$; = = / 8 Š !) W, = ! F _ $ @Z -$; Š 0 1 @ = 0 ! । (@) t 0 )t = ( 2 / $ -V ! $ 8 0 0 ! । (Z) = ! n» !) W J/ Á (•!) P › - = ! 7 4 ! Š !) W 0 ) Ç» I/ 2; ) !H/ ) › Š b ª 0 0 ! । ( ) ! $ I -®¯ 8 v, - ¢, = 9 ƒ 0 , 7 8;, / $ 0 - Š 8 b ª È 0 0 2i ! । (U) “V ! )” -$; IJ ! =F _ I/- $ ( ) 8; 9 ! ।
  • 34. 8732 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 । 7 ; / $ =F _ Š - / ¯ Š ।( ) = ! F _ - / $ 9N 0 )O P 7 4 = 7 ; = / $ , = ! F _ G 8 /Œ / 2 8 - É I/ 9 ! , :- 2 = ( × )/( - ), =  2 = I - ® / 2 8 -É, = 7 ; / $ / 8, = 9 । ( ) = ! F _, 7 ; / $ / , ( ) c 0 8 I/r / › e I I/r / 7 !) W ; ( ) 7 S T1 › / $ Š 8 7 !) W , = ! F _, I/- $ ( ) 8 ‘ ’ ! - U $ a ); $ ! । ( ) ! $ I -®¯ 8 v, “ 7 ; / $” - = 3 4 Ê © ) IJ Š 7 / $ ; o / = / $। । IJ Š $ 8 $ ।- ( ) $ ^ 7 b / F ! - U K»H/ = $ , ! $ -$; Š =F _, c ! Š ! = ! 7 4 c 0 8 I/r / 7 ! IJ Š 9 - /F Z % (/– ) - $ ! । ( ) K»H/ = $ , ! ! - U -$; Š =F _, c ! Š ! = ! 7 4 3 4XY, , K g , 1, V 9, = ‡ , = 0 -N = - / $ = ! - K I = , 0 = - 7 S T1 › Š 8 IJ Š 9 - /F Z % (/– ) - $ ! । । IJ c 0 । ! $ UU = 1 8 IJ c 0 ! ।
  • 35. evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8733 1 - 9 ;) 9< = > www.nbr.gov.bd IJ c [ $ Ë67] - = u È 0 - ( ____________ 9N 9 c 0 ; 7 4 : @ 7 4 0 ( f f 0 ): @ = n @ 7 4 5 @2 1 @5 -N N 7 4 Z f ! : I! Í 4 8 Î : U : ] -– : ^ [ : =1 : 1 Ï: ! ! : X 7 ( ): @ ) 9• - 1 =F _: @ X = n @ X = n º Ï = >T - 2 0
  • 36. 8734 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 - IJ 8 Z IJ IJ / 8 b IJ $ 0 IJ ) W 0 Ð ___ IJ / 8 ___ / ª IJ / 8 ( ) V ! ) ( m4 1 2 =0€ ) ] ( ) ¥ - Ñ 8 0E - ! ]] ( ) [ 0 , ; ! 0 0E - ! ]^ (@) = =F _ / $ ! ( m4 1 =0€ ) ^ (Z) “ ; n E 9N / $ - ^ ( ) V › & / ) ! ^ (U) - K , - K _;, 9 , ! 0 7 4 / $ - ! ^ (]) , > Il, 1, ! 0 ! ^@ (^) S K 9l c ! ^Z ( ) Ò8/ _ P - ! ^ ( ) r ;) Ò8/ _ P - ! ^U ( ) = j = ! =1 -/ c o / $ - I/ ^]
  • 37. evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8735 b IJ $ 0 IJ ) W 0 Ð ___ IJ / 8 ___ / ª IJ / 8 ( ) 9; ; / ) - 4 = / $ ! ^^ ( @) ; - ! ( Z) $ 8 ; = n 9 / ; 0 1 ( ) z0 ! ( m4 1 5 =0€ ) ( U) ; 7 4 / $ z0 ! @ ( ]) ª9 =1 9N P - ! ] ( ^) K g ! IJ ^ ( ) K , 1 T = l , ! 0 ! = 0 9N ( ) 20 P K• I/ ( ) / { 1 ) > 9 T ! ( ) •J b ) / ; @ ( @) ) pc I») (=> K / ) c ! | o P ) ! Z ( Z) 0 ; =b 9l 0E / ¥ ( ) K ! ( m4 1 R =0€ ) U ( U) c , ! 0 ! P ) ! ]
  • 38. 8736 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 b IJ $ 0 IJ ) W 0 Ð ___ IJ / 8 ___ / ª IJ / 8 ( ]) - ; 0 ) ! IJ Š ( m4 1 =0€ ) ^ ( ^) P ) ! Š ( ) = = , = K I = ) , ! 0 0 0 ! = ) ! @ ( ) 2 c IJ/ 0 ; 0 ! ^ ( ) = ; 9 9 7 ! ( ) ® b ! Š ( @) = ) © ª ! Š @ ( Z) p Ï V ¤ = ) Í 0 = ) r ª ! Š - IJ / $ 8 ( 8 0 m4 ~ ) IJ = ( 2 9 0 8 = c IJ Ó = ( 2 9 0 Ó 2 - 4 / $ 5 c ( 0 ) - Ó
  • 39. evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8737 U IJ = ( 2 9 0 © 8 ( ) 9 ! = 2 ~ ) b V 7 / 8 Ó ( ) ( ) ( ) (@) (Z) ( ) (U) (]) (^) ( ) ( ) ( ) U = ( 2 = c 9 0 - @ m 4 V ! 8 ] -N N Ô , , ! 0 m4 ~ ( ~ )
  • 40. 8738 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 ^ / 0 ........................................................... / /< ;............................ ................................... !If ! /f ! : ........................................... & =5 (8 W = , ( ) c 8; m4 8 0 0E È ¸ 9 [ Õ8; ( ) _______ È -a ); ! c < F W ! c < F f V ! F < F /0 ; < F ( 0 - - W ) < F r {Ö _ 0 P 7 9N c 9 È 0 9 0 ( 0 - - W ) - 1 ¢ 1 IJ © f ! I! Í 4 8 Î : = ! - ( c - 2 0
  • 41. evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8739 b IJ (= ) 0 IJ ) W 0 Ð ___ IJ / 8 I/ 06 / =/ 0 = (Professional service), m 42 = 1 (technical services), m 42 ) 1 (technical know-how or technical assistance) c @ ‰ Z Š ‹ ~Œ 9 T ! Kl / V , F8, ! 0 U 7 42 /E ] 9 ^ ! ‘ l f 1, =S 1 ’ ; = ! = c ) -/ c , m 42 ) = 0 ; = ! 7 b m4 ; 9l =b >c = f 9 T = c q 9 ) / @ 7 42 l! =/ c > !) > Z / 9 T pK > / -/ U / = , 2 g K g ] I/ I ` ) = = = c < F
  • 42. 8740 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 1 IJ © f ! : I! Í 4 8 Î : = ! ) ( c : b IJ (= ) 0 IJ ) W 0 Ð ___ IJ / 8 I/ 06 / - / l / 0 =/ 0 = (Professional service), m 42 = 1 (technical services), m 42 ) 1 (technical know-how or technical assistance) @ c V , ! l ) >9 ! Y ‘ •/ >9 ! , 1 >9 ! >9 ! Z f 1 , = f ! 0 ž c !c, ) c ! Ÿ ) T 7 0 K g -N = 7)/ V V 0 K g U ! = ] ! Kl ¡ 9 l 7 r / = ^ ) f, ! T 1 “ ; n E 9N / $ - z0 -
  • 43. evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8741 & / V , & / 8 > 9c f @ / = u / Z ¢ £ - ¢ £ U X $ ‡ 1 ] ; ) ^ :/ , ¤ ! 0 K g K v;, 2 ) = ) = / ¥ =/ S ) -/ -a ¦ § @ = q -a ¦ 9N ;F Z = q F_ P / ) l › 2 r / 9N = = 7 ‘¨!0 0 / $ I/ I ` ) = = / ; = - 0 U -N = - 0 = c < F
  • 44. 8742 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 1 2 = ! IJ © = V ; W = !) W 8 b /0 ; f ! @ = 8 X = = , ) , - Š , Mf, K c ! g K g K / K V J K -N N K Z U ] ^ -- 20 z $ XY: r -- 20 z $ XY: / -- 20 z $ XY: -N N RPF/GF/P F- ) 2 - 0 = c IJ @ Z । IJ = ( 2 9 0 8 V V 7 / 8 ª7 @ Z < F ; : /0 ;: :
  • 45. evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8743 1 5 z0 ! IJ © 0 ; b / $ ; / $ ; [ / $ ; ;/- ; / $ z 0 / 8 = c z 0 / 8 IJ / 8, 0 ª7 ( ) ( ) ( ) (@) (Z) ( ) (U) (]) < F ………………………… ……………………………..../0 ;………………………..... 1 R K ! IJ © ;/- ; = ) Í b = ) Í = ) Í [ > K >‘ 0 > K >‘ 0 t ( › Á/Ø>Ù ª) ( ) ( ) ( ) (@) (Z) = ) Í -$; = ) Ð 8 0E 8t K / 8 I4 K ! IJ t / 8 ª7 ( ) (U) (]) (^) < F ………………………… …………………………….../0 ;………………………...... Ë67: - = ) Í 0 9N Ú 1 7 ! ।
  • 46. 8744 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 1 V = / $ © 8 ( ! 8; J 0 ! = = ÛÎ 0 t c 0 ! ) ) (: ) 2 f ! I! Í 4 8 Î [ : =1 : !-= ! : - = V ; c ! ) 8 b V ; /0 ; f ! @ = ) © X = = , ) , -Š; , Mf 20 ) , K c ! K g K ) K V J K -N N K Z U ] ^ 20 7 -N N z $ 0 XY : 20 7 -N N z $ 0 XY : ) 20 7 -N N z $ 0 XY : -N N / 1/ 9 1/ / 1 ) 2 - 0 -N N / $ = c @ Z o = ( 2 9 / 8 ª7 U ] ^
  • 47. evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8745 - । f ! V ; 0 / $ !) W f ! W g V ; Ð V ; 0 = = c - 0 / 8 Ó - Ð f ! = ! V ; 0 ! $ - 0 = c / 8 Ó @ - Ð f ! = ! V ; 0 ! $ - 0 / 8 ( ) ( ÷ ) x । 0 ; Á 0 / $ / 8 0 ; Á 0 Ð 0 V ; 0 = = c - 0 / 8 Ó 0 V ; 0 ! $ - 0 = c / 8 Ó @ 0 V ; 0 ! $ - 0 = c / 8 ( ) ( ÷ ) x - - I ` W g V ; 0 20 0 0 8 b V ; /0 ; f ! 20 0 / 8 20 0 8 ( ) ( ) ( ) (@) (Z) ( ) =/ Š 3!f -N N - IE z $ / 1 z0 $ -a ); V ! ) (U) (]) (^) ( ) ( )
  • 48. 8746 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 -7 P ) ) 2 = ) -a 0 =b >c ª7 ( ) ( ) ( @) ( Z) ) W =  । I/ 4 Ô V ; 0 0 t = c - f Õ8 ) W; । 8f [ Õ8। < F ; ...................................... /0 ; < F ( 0 - - J ):
  • 49. evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8747 1 -W V ; 0 c 0 b ª 8; ( ! 8; J 0 ! = 0 t c 0 ! ) ) (: ) 2 : f ! : [ : b V ; /0 ; f ! @ , -– / !I c c 0 c 0 / F ) o/F o 0E ) Î ª7 Z U ] ) W =  ) I/ 8; V ; 0 f Õ8 0 =) c 0 ( ) © 8 ) W; ) 8f [ Õ8। < F ; ............................ /0 ; < F ( 0 - - J ):
  • 50. 8748 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 9 ;) 9< = > www.nbr.gov.bd IJ c 0 P <; /_ ( 0 2 9 0 ~ ) ) ( ____ 9N 9 7 4 f ! I! Í 4 8 Î -– 9 0 ( 0 — — W ) - 1 ¢ c Š 8 ; < F ; < F - 1 = 2 2 Î -
  • 51. evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8749 1 [ $ ( ) Ë67] “V ! )” -$; =¥8; 8 q / ), ( o / $ = ) ! IJ Š 0/_ ( ) = ! 7 4 o/F o -aH/ - / $ !) W [ : ( ) = ! = ) 0 9N / $f n» !) W: ( ) V ; /0 ; TIN: (@) / $ © 8 (= - X = , $ K -N N / $): (Z) 0E z $ 0 XY: ( ) $ ] -$; ) 9 ;) / 8: (U) ), = ) / 28 b ª -N N * È 0: (]) IJ / 8: (^) t ; = ( 2 9 ( ) G 8 8; 8 0: 8; b - V Î * V 7 V = c c / 8 0 I ` c / 8 ª7 . . = c: ): * 0 !z ; 7 4 , /0 ; < F * 0 9 ;) 9< = > z 06 0 -a ); -N = › - / $ ) œ6 › È 0 0 ! ।
  • 52. 8750 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 1 [ $ ( ) Ë67] = 0 7 ; ! IJ © ( Åc 1 c !z ; 7 4 w [ ) (- 1 V[ 7 ! ) IJ / Š 0/_ b : । / $ ; । / $ ; [ । / $ ; TIN W ? • @। > 9 c TIN ( 0 b IE • )) Z। = ) 9N / $ !) W [ ! ( ) - / ª ( )] . - / $ 8 ( ) 9 -a ); W m4 ~ ) b - / $ / $ 8 $ / $ / 8 (c à) / 8 (c à) ª7 . . U. IJ ; = ( 2 / $ ( ) 9 -a ); W m4 ~ ) b - V Î * V 7 V I ` / 8 (c à) -_ 0/ _ œ6 / 8 (c à) ª7 = c )
  • 53. evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8751 * 0 9 ;) 9< = > z 06 0 -a ); -N = › - / $ ) œ6 › È 0 0 ! । I/ 0E È 0 [ Õ8; ! ) ~ । 0 /_f !z ; 7 4 : < F /0 ;: I! Í ! > l 1 Î : =1 !-= ! : :
  • 54. 8752 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 1 @ [ $ ( ) Ë67] IJ © ( Åc 1 c !z ; 7 4 w [ ) (- 1 V[ 7 ! ) IJ / Š 0/_ . = 7 4 c ! !) W . [ : . 7 4 TIN W ? • @. TIN ( 0 á IE • )) Z. Š 8 X ( ) 9 -a ); W m4 ~ ) b Î Š Š 8 $ Š / 8 (c à) ª7 . . = c-
  • 55. evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8753 .  ; ; = ( 2 / $ ( ) 9 -a ); W m4 ~ ) b - V Î * V 7 V I ` = c / 8 (c à) 0/=_ œ6 / 8 (c à) ª7 . . = c- )- * 0 9 ;) 9< = > z 06 0 -a ); -N = › - / $ ) œ6 › È 0 0 ! । I/ 0E È 0 [ Õ8, ! ) ~ । 0/_ !z ; 7 4 : < F /0 ; I! Í ! > l 1 Î =1 !-= ! : : 9 ;) 9< = > 0 b >. I - 0 0ž (=Š>- ) ( ; )।
  • 56. 8754 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 28 9 :; 0 9 ;) 9< = > ( ) ) & / : ( ?, @ * A/ % , C6 A . . . - U- ! / ) - / ।9 ;) 9< = >, ) ! , ( ! ) $ @ 0E F , GH/ $ 8) , : । । ! $ ) c â ; $ , - K ! । । & । () * / /L; M , ! $ ), ( ) “ ! ” - ) ! , ( ! ); ( ) “ ) c â ;” - $ Z -$; ) c â ; ¿4 = 7 4; (2) “ - K& / ;F ” - = > o  ; Tax Aptitude & Accounting Test (TAAT); (5) “= >” - 9 ;) 9< = >; (R) “= q 7 4” - ! $ -$; c 0 › $ ) W !H/ 7 4; (V) “ ) ; w ” - $ U -$; = > o V = ¦ 1 = n ; ! , ^^@ ( ^^@ ] ! ) -$; 2 = = n ;। । ) c â ; 0 P = q । ) c â ; 0 P 9N G 8 = q ! , : ( ) V !H/ 0 2 ! ! ; ( ) ã ä / ;F ) IE;8 ! ! ; (2) < K 7 4 0 ) c â 0 ( ) ¡ $ 8 ! ; (5) nIc ! f ( ) 7 & ! ; (R) = > o  ; - K& / ;F ) IE;8 ! ! ; (V) f ! $ ; ! ! ) c 0 8 ! । @। ) c â ; 0 0 ।( ) = >, ) ), ) c â ; 0 0 = q V ! ) E - K& / ;F (TAAT) Š 8 IE;8 Á 0 ) c â ; 0 0 । ( ) ! $ U -a ); ! 9; ; <;t 7 42 8 0 = F = >, = / ;F 7 , 0 = q 0 -N N 9 0 0 V !¯ ) c â ; 0 0 । ( ) = > ) c â ; 0 9N ) 9 ;) / åÆ V 8) V ।
  • 57. evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8755 Z। ) c â ; ¿ 4।( ) $ @ -$; 0 P ) c â ; ¿ 4 9N = > c 0 / 0 = ! ) ; w ¿4 ! Š ; I ` / । ( ) = > I/- $ ( ) -$; P 0 V !b 0 ; ) c â ; ¿ 4 E = > ¦ ¯ f - N 4 8 Ð Unique Identification Number 0 । ( ) 9 ) c â ; = ! ) ; w ¿4 ! = ! ) ; w = > o V ! । । $O। ! $ -$;  ; - K& / ;F (TAAT) IE;8 0 P ) c â ;28 = ) c â 0 / = K ! ! $ U -a ); ! 9; ; 2i ! । U। ) ; w V ।( ) = > ! $ -$; b zw˜K © ) 9N ) 9 , =Ku 2 K E $ ) ; w V / । ( ) ) ; w V ) () = / 0 - K& w -Š $ / ! । ( ) ) ; w ) c â ; 0 ) 9 ;) F8 0 F ! । (@) ) ; w ) c â ; 0 nIc Y c 0 9N ) 9 ;) 9 p F ! । ]। ) ; w । ) ; w ! GH/, : ( ) = > 0 0 æ $ 9 = > o , ) ), 9 ;t 0 -a 8 ; ( ) ) c â ; 0  (-) = 1 ! F8 ; ( ) 0F ;F8 ; (!) 0F Ô Œ ) 9 ;) b Š 8 । ^। ) c â 0 ।= ; = q 7 4 / Á ) ) c , ) c â ; › â 0 / : = , ( ) ! $ -$; c 0 ! ; ( ) ! $ UZ, ] ( ) -$; 0 t c ! ; (2) = > o $ - ! › c 0 ! ।
  • 58. 8756 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 । = q 7 4 7।= q 7 4 ç ! =  ( ) c ! $ -$; 0 q; ( ) , = > o 0 /Œ , ) c â ; ’ 0 ) W ; (2) / 28 c I ` Èh [ Õ8; (5) ) c â ; c ! 0 V À •) ) W ; (R) ) c â ; c ! c 0 p =9 c> è/ - f 1 c À •) ) W । । ) c â ; 7। ) c â ; 7 ! GH/, : ( ) 0 )O ; = q 7 4 c â ; ( ) c â 0 ¯ = q 7 4 ’ Š 8 ; (2) c f -a / œ6 = q 7 4 W © ª ; (5) c 0 8 (Proof of submission of return PSR) W F8 = q 7 4 c © ª । । ) c â ; 0 8 0 ।( ) = > ) c â ; 9N GH/ / 8 8 0 -a 0 / , : ) ! $ U U@ 0E = c 8 0 , é ;) o ;) ( ã I/ % / Á / 9 c / ª I/ % / Á /– 9 c I/ % - 6 I/ .Z% ) ! $ U U@ 0E = c 8 0 V• /– ( ã I/ Z% / Á / 9 c / ª I/ % / Á /– 9 c I/ .Z% - 6 I/ . Z% = , ( ) ) c â ; é â t ) c 0 =5 ( ) I/ 0 c 0E U U@ $ I/ 8 0 0 ! ; ( ) ) c â ; • 8 0 % (0 ) ) ; w K V 9 • ! ।
  • 59. evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8757 ( ) = F _ J ) c 0 / = = q 7 4 ) c â ; / ) ã ) c â ; › é ;), o ;), V• /– ( c 0 , = ! F _ / ) c â ;, =F_ , é ;), o ;), V• /– ( 9N $ 8 0 • ! । ( ) = >, ) ), I/- $ ( ) -$; $ 8 0 / / । 7 Ð । ! $ I - ® ( ) “ (” - = ( = q 7 4 ) c 0 I4 = q 7 4 ! ௠= ( c 0 !; ( ) “ é ;) (” - ( / (; (2) “o ;) (” - é ;) ( / (; (5) “V• (” - o ;) ( / (; (R) “/– (” - V• ( / (; (V) “ U U@ $ ) 0E = c ” - = q 7 4 o 0E c 0E U U@ $ ! G 4 0 / $ -ª¿4 !  (-) 0 / c 0 9N / $ - 4 = ; ( ) c 0 t / q ; (!) IJ / $ । । /– ( / Á c 0 । ) c â ; 9 = q 7 4 /– ( / Á = = ) 9N c â 0 / : = , /– ( / Á = = ) 9N c 0 9N = 8 0 0 ! । @। ) ; w K V 9। ) ; w ) c â ; 8 0 % (0 ) K V 9 • ! । Z। 0 / $।( ) $ -$; ) c â ; c 0 = F • 8 0 - P 9N ) ; w › = > c 0 । ( ) ) c â ; • 8 0 $ K V 9 0 ) ) ; w = > c 0 । ( ) = > / ;F - ;F ¯ -a 0 Ú K ) c â ; • 8 0 ) ; w K V 9 / $ । । ) c â ; ) ; w n 8 F8 F8।( ) = > ) c â ; ) ; w n È F8 , ) ), 0 0F XY ) । ( ) = >, ) ), ) c â ; ) ; w ) 9 ;) 0 0 ।
  • 60. 8758 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 U। ) c â ; 0 ।( ) = >, = ) c â ; 9 5 c - 0 V 8 n / G 8 5 c - 0 V 8 8 ) c â ; 0 /0 F/ Š 8 / , : ( ) 0 0 G 8 0 0 -/ 2  (-) 0 t c p =9 c> f -a /; ( ) c 0 8 (Proof of submission of return PSR); ( ) 0 é â t c [ K 0 o t È » 7 ; (2) 0 $ I/- $ ( ) -$; 8 X K 8 0 0 ; (5) 0 = - ) 9 ) 9 g ; (R) 0 !ê t K c ) ) I/ / 2 8 0 ) Œ - XY ) =V6 ; (V) 0 h~ t -N = - ) 9 g = > c I </ F 8 0 I/r / ); (W) 0 , ) ), = > 9 0 ) V 7 ; (9) 0 ) c â ; 0 P / V = ) P । ( ) = ) c â ; ! $ -$; ) c â 0 / , 0  ( ) ! $ -$; 0E ) c â ; 0 = > o r 2 ); ( ) ! $ = > é )। ]। ) ; w 3 4 ।= > < 8 0 !) - ) c â ; - K 2 K E = ) ; w I = = $ / / 9 5 c - 0 V 8 n / ) ; w 3 4 /0 F/ Š 8 0 ) ; w — ( ) ª (9 Ð f / (Tax Return Preparer) ¿4 8 7 ); ( ) -N = 8 I/ - / 0 )O / / F ); (2) 9< 9 < / / L = ë 9 g ) = > c ;) )। ^। =2 / ;) ì ।= ) c â ; - = ) ; w = 0 È =2 / ;) ì , = > ~ Œ ) ! -$; =1u90 ; 0 ) -N N ! a2 7 r Š 8 / । । 8। = , C6 A . . . - ]- ! / ) / › - ) c â ; $ , í ! । 9 ;) 9< = > 0 b >. I - 0 0ž (=Š>- ) ( ; )।
  • 61. evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8759 MYcÖRvZš¿x evsjv‡`k miKvi 9 ;) 9< = > (AvqKi) cÖÁvcb : ( ? , @ * A/ % C6 A। Gm. Avi. I. bs - ]-AvBb/ ) - /20 |9 ;) 9< = >, ) ! , ( ! ) $ U I/-$ ( ) 0E F , G 8 / F, ) K E •J IJ/ 0 ; = n 7 ; , = Private Power Generation = n  ( ) 8 9 IJ/ 0 9 a) , C6 A ! % , @ C6 A › î ! , = ! = n G 8 =F_ X I4 ! -$; 0) ! -7 0 , : ( ) = n = •J IJ/ 0 7 ) ! - 9 ) I/ , I 0 8 9 IJ/ 0 ! % , C6 A / ª; ( ) = n 0 7 42 8 ) I/ , 0 0 2 ! / Á ( ) J 9N; (2) = n o  ; s 0 Ò 8 I/ 0) z 0 I/ ; (5) = n o 0) royalties, technical know-how and technical assistance fees I/ ; (R) = n = ) © ª 1 I«¬ X $ ) I/ । ( ) 8 9 IJ/ 0 % !, @ C6 A ! % , Z C6 A › î ! , = ! = n G 8 8; = I4 ! -$; 0) ! -7 0 , : 8; -7 = ) 0 -7 8 9 IJ/ 0 î ! Z (/•V) J / ª ( , é ;), o ;), V• /– J ) % / Á ( ) J / ª ((w, P -6 J ) Z % / Á (•!) J / ª ( 0 J ) Z%
  • 62. 8760 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 : ( ) I4 ! $ / / ! ; ( ) Private Sector Power Generation Policy of Bangladesh $ ¯ 8 ! I4 Policy-= 8 7 r -a = n X / V ! ! । । ^ % , C6 A 9 ;t & / . . - ^@- ! / ) / í ! । । ! & / - Î ! । ivóªcwZi Av‡`kµ‡g Avey †nbv †gvt ingvZzj gywbg wmwbqi mwPe Af¨šÍixY m¤ú` wefvM, A_© gš¿Yvjq I †Pqvig¨vb RvZxq ivR¯^ †evW©|
  • 63. evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 8761 28 9 :; 0 9 ;) 9< = > ( ) ) & / : ( ?, @ * A/ % , C6 A . . . - ^- ! / ) - @/ ।9 ;) 9< = >, ) ! , ( ! ) $ @ 0E F , Income Tax Rules, 1984 GH/ $ , : I/ -I4 Rules Rules 10, 11A, 12, 13, 14, 16, 17A, 17H, 17II, 18, 18A, 19, 20, 21, 21A, 22, 24A, 33 33A-33J jP ! । । = , C6 A 9 ;t & / . . - U- ! / ) / í ! । । ! & / % !, C6 A ! ! । 9 ;) 9< = > 0 b >. I - 0 0ž (=Š>- ) ( ; )।
  • 64. 8762 evsjv‡`k †M‡RU, AwZwi³, Ryb 26, 2023 28 9 :; 0 9 ;) 9< = > ( ) ) & / : ( ?, @ * A/ % , C6 A . . . - ! / ) - Z/ ।9 ;) 9< = >, ) ! , ( ! ), - à/ I4 ! ) I ` , $ U I/-$ ( ) 0E F , P ! - 9 ) I/ G 8 / F, ) -7 , =F_ , ˆ ) 0) ) G 8 K $ , : ( ) < K 7 4 (individual), 1 ï - K4 / o - 9 ) Z % ‡4 ; ( ) < K 7 4 (individual), 1 ï - K4 / 7 ; -N N 0 0 % ! ; (2) < K 7 4 (individual), 1 ï - K4 / 7 ; -N N 0 o Leadership in Energy and Environmental Design (LEED) Certified ) IJ/ 0 /i P ! - 9 ) I/ %। : (-) P 0 4 8 Î (f ! )-$ ; ! ! ; ( ) ! & / -$; -a 0 w I4 ! $ / / ! ; (!) = ) ( (income year) / œ6 $- $ ì 0 ) = o/F o - 0ë / ! œ6 ( ) ) / $ q ! । । Transportation Service, Mobile Telecommunication Service Internet and Internet Related Service 9N ! & / 8 -7 z $ 9 ! । । I4 ! = $ -N = & / -$; = 0 -7 z $ P ! ! & / 8 -7 z $ • ! । @। % 9 ;t & / . . - Z]- ! / ) / í ! । Z। ! & / % !, C6 A ! ! % ] C6 A / ª । ð/ 0 b Avey †nbv †gvt ingvZzj gywbg wmwbqi mwPe Af¨šÍixY m¤ú` wefvM, A_© gš¿Yvjq I †Pqvig¨vb RvZxq ivR¯^ †evW©| †gv¯ÍvwdRyi ingvb, DccwiPvjK (fvicÖvß), evsjv‡`k miKvix gy`ªYvjq, †ZRMuvI, XvKv KZ…©K gyw`ªZ| †gvt mvLvIqvZ †nv‡mb, DccwiPvjK (DcmwPe) (AwZwi³ `vwqZ¡), evsjv‡`k dig I cÖKvkbv Awdm, †ZRMuvI, XvKv KZ…©K cÖKvwkZ| website: www.bgpress.gov.bd