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Barriers of Export –Import in Bangladesh

Let’s see Export policy of Bangladesh:

1. Introduction:

1.1. Acceleration of production and expansion of trade result in growth of national wealth.
Increased production in export sectors may become the prime mover in the development cycle in
a densely populate of Bangladesh like our as this will generate employment opportunities which
in turn will generate savings and investment on consequent flow of capital. The prime national
objective of poverty alleviation will thus be materialised. As a first step towards reaching this
goal we need to look at the country's production infrastructure.

1.2. Our export trade is featured by the dominance of a few commodities in a narrow market.
Such dependence on at limited number of export items targeted a limited market is not desirable
for economic development. We must, therefore, aim both at product and market diversification
or else our export trade will become stagnant in the near future.
1.3. Our export trade must keep pace with the projected GDP growth @ 7% and make due
contribution through increased export earning. In this exercise it is imperative to identify new
thrust sectors, increased export of higher value added items, diversify product wise , ensure
products quality, improve packaging, attain efficient productivity. We should aim at marketing
quality products at competitive price at the correct time.

1.4.. The Export Policy 1997-2002 has been designed to operate in the imperatives and
opportunities of the market economy with a view to maximizing export growth and narrowing
down the gap between import payment and export earning.

2. Objectives:

The principal objectives are:

2.1. To achieve optimum national growth through increase of export in regional and international
market;

2.2. To narrow down the gap between the country's export earning and import payment through
achievement of the export targets;

2.3.To undertake timely steps for production of exportable goods at a competitive price with a
view to exporting and strengthening existing export markets and making dent in new markets;

2.4. To take the highest advantage of entering into the post Uruguay liberalized and globalized
international market;

2.5. To make our exportable items more attractive to the market through product diversification
and quality improvement;

2.6. To establish backward linkage industries and services with a view to using more indigenous
raw materials, expand the product base and identify and export higher value added products ;

2.7. To simplify export procedures and to rationalize and solidify export incentives;

2.8. To develop and expand infrastructure;

2.9. To develop trained human resources in the export sector;

2.10. To raise the quality and grading of export products to internationally recognized levels.

3. Strategies:

The following strategies shall be undertaken to attain the objectives of the export policy :
3.1 . Simplifying export procedures, and helping the private sector achieve efficiency. The Govt.
Desires more and more involvement of the private sector while the govt. will continue to play its
facilitating role;

3.2.. Enhancing technological strength and productivity and facilitating reduce cost and attain
internationally accepted standard of quality of exportable products and thereby consolidate their
competitiveness ;

3.3.. Ensuring maximum use of local raw materials in the production of export goods and
encouraging establishment of backward linkage industries;

3.4. Participation in the international trade fairs, specialized fairs, single country exhibitions
abroad and also sending out trade missions, with a view to consolidating our position in the
existing market and creating new markets;

3.5. Encouraging export of new category high value added readymade garments and also
encouraging the concerned trade associations for establishment of a Fashion Institute ;

3.6. For promotion of high value added leather and leather goods export: providing various
facilities including bonded warehouse facilities for import of materials such as raw hides,
pickled, wet blue, crushed and finished leather, components and chemicals etc. to 100% export
oriented leather industries;

3.7. For promotion of export of shrimp: Extension and modernization of traditional/semi-


intensive method of shrimp cultivation and ensuring quality as per buyers requirements ;

3.8. For promotion of export of jute and jute goods: Undertaking extensive publicity of jute and
jute goods as environment-friendly natural fibre and diversification of the uses of jute products;

3.9. For promotion of export of tea undertaking programmes for establishing brand name and
developing linkage with established blending and distributing agents;

3.10. For promotion of export of agro based products: undertaking programmes for raising
quality standard and expansion of market;

3.11. For the promotion of export of electrical and electronic goods ( including computer
software and data entry) : Building and ensuring conducive infrastructure;

3.12. For the promotion of export of engineering consultancy and other services and sub-
contracting involving, in a bigger way, Bangladesh missions abroad obtaining contracts;

3.13. Organizing regularly international trade fairs and product-specific fairs with the country;

3.14. Making appropriate development and expansion of infrastructure conducive to export;


3.15. Making arrangements for necessary technical and practical training for development of
skilled manpower in the export sector;

3.16. Ensuring maximum utilization of financial and other assistance extended by the World
Trade Organization to the Least Developed Countries;

3.17. Ensuring maintenance of ecological balance and pollution-free environment in the


production of exportable goods;

3.18. Extending technical and marketing assistance for development of new products and for
finding appropriate marketing strategies;

3.19. Taking necessary steps to assist procurement of raw materials by the export oriented
industries at world price ;

Local representation

Agents

It is generally accepted that to do business in Bangladesh a foreign company needs to appoint an


influential local partner (usually an agent), who knows how business is done and can navigate a
path around Bangladeshi bureacracy. The appointment of the right agent is considered to be
fundamental to success. Usually, Dhaka-based agents should be in a position to cover the entire
territory of Bangladesh.

UK Trade and Investment, through the commercial section of the British High Commission in
Dhaka, is well -positioned to identify suitable representatives for UK companies looking to enter
the market, as well as offer an assessment of the potential demand for new products.

Agency Legislation

Contract Act 1872 prescribes the rights and liabilities of an agent and also of the principal. The
agent has the authority to act or carry on a business, and therefore should do every lawful thing
necessary to execute such an act or business. If an agent acts beyond the terms of the agency
agreement, the principal will not be liable for these acts.

Most agency agreements have a clause, which permits both parties to give due notice if it is
intended that the agreement is to be terminated. As Bangladesh has not ratified the Arbitration
(Protocol and Convention) Act 1937, it is wise to include a clause which agrees to allow an
independent arbitrator to settle any disputes between parties.

How to Establish Representation Overseas

Labeling and packaging regulations


Imported goods and their containers must not incorporate any words, pictures or inscriptions of a
religious or obscene connotation.

Advertising material disclosing the nature of the contents that could entice theft should be
avoided.

Import controls

Inspection rules change frequently so exporters should check the requirements either with their
customer or with the relevant pre-shipment company.

Bangladesh’s import policy orders prohibit the importation of horror-based and subversive or
offensive literature, including printed material, posters, audio and video based productions. Items
causing offence to Muslims will not be allowed to enter the territory.

In addition, temporary bans may be enforced like the recently-implemented prohibition against
the importation of birds from Romania and Croatia (to reduce the chances of avian ‘flu spreading
to Bangladesh).

Import Duties (Tariffs)

Bangladesh’s regime of import or tariff duties is not considered to be unduly protectionist, in


global terms. Rates of duty on more commonly imported items range from 25% (for textiles and
clothing products competing in Bangladesh’s key economic sector); for high energy-consuming
home electrical and electronic items; and for motor cars) down to zero (for key inputs into the
textiles and clothing industries; for fertilizers; and for many foodstuffs).

As a Least Developed Country (LDC), Bangladesh will not be required to reduce tariff barriers
as part of the (now-stalled) Doha Round

Import Duties (Quotas)

There are currently no quota-based import controls.

Bona fide samples of items permissible under Import Policy Orders may be imported free of
charge without prior permission. They should be clearly labelled “Samples: for promotional
purpose but not for sale”. Business visitors should be able to hand-carry a reasonable quantity of
samples but their sale in Bangladesh is prohibited.

A law is in place restricting the value of commercial samples delivered by courier to $16. In
practice, the authorities allow this to be flouted; but if the value appears to be over $200, then
customs may not clear the goods.

Special requirements are in place however for the importation of vegetable seed, animal and/or
plant samples.
Agents and representatives of foreign manufactures are allowed to temporarily import equipment
/machinery for the purpose of exhibiting or demonstration, subject to the goods being exported
within a year of their arrival; and the importer acquiring a bank guarantee (or similar legal
instrument) confirming that the product will be exported within the 12 months. Import duties
would be waived in these circumstances.

Given the political unrest it is recommended that companies wishing to do business in


Bangladesh seek legal representation and advice before entering into any contract.

Find Out More About ATA Carnets

Read SITPRO's guide on Temporary exportations from the UK

Read about ATA Carnets on HMRC's website

Apply for an ATA Carnet at the London Chamber of Commerce

Anti Dumping and Countervailing

As a member of the World Trade Organisation (WTO) Bangladesh can apply anti-dumping or
countervailing duties to products which are sold in Bangladesh for less than they sell in the
country of origin in order to gain market share or undermine an existing or emerging industry in
Bangladesh. These additional duties are imposed on a temporary basis to counteract the effects
of an unfairly low price or an unfair subsidy to the producer. An example of an unfair subsidy
would be government grants, capital loans, favourable loan guarantees, export rebates, and tax
incentives. These duties can only be imposed if the imported goods have caused, or are likely to
cause, material harm to the Bangladeshi domestic market.

Read Businesslink's guide on anti dumping and countervailing duties

Drawback and Bounty

Export-oriented industries and indirect exporters may be eligible to claim a duty-drawback at


stated rates.

Customs duties

How HM Revenue & Customs Can Help You

HM Revenue & Customs provide information and guides to assist you with the export process.

The European Commission's Market Access Database is a free tool designed to assist exporters:

It provides information on trade barriers which may affect you in the individual countries;
The Applied Tariff Database section allows users to enter a HS code or product description to
obtain a tariff rate and details of taxes applicable to a, enabling you to calculate a landed cost;

the Exporters Guide to Import Formalities database (searchable by HS code or by product), gives
an overview of import procedures and documents, as well as any general and specific
requirements for a product;

The SPS Database facilitates the identification of Sanitary and Phytosanitary export problems
with any non-EU country

The Market Access Database can only be accessed with an ISP that is based in the EU.

Additional taxes

The United Kingdom has a Double Taxation Agreement and an Investment Promotion and
Protection Agreement (IPPA) with Bangladesh.

Read Businesslink's guide on understanding your tax liabilities when exporting

Additional information

Documentation

UK Exporters to Bangladesh should be diligent and precise in preparing export documentation:


any deviations can lead to delays and additional costs. Invoices should clearly state the goods
being supplied (including specification, packing and country of origin),and correspond to the
Letter of Credit.

Export Controls & Licensing

The UK Government maintains export controls to control the export of goods, including software
and technology, for a variety of reasons including:

the collective security of the UK and its allies in NATO

national security and foreign policy requirements

international legal obligations and commitments

non-proliferation policy

concerns about terrorism

internal repression

other human rights violations


If items are subject to UK export controls, a licence is required before they can be exported by
any means. Department for Business, Enterprise & Regulatory Reform (BERR) is the licensing
authority.

BERR Export Control Organisation is the first point of contact for information on export
controls. The Enquiry Desk provides advice on many issues, including how to establish whether
or not specific goods need an export licence, the different types of export licences, how to
complete export licence application forms and how long they take to process.

The Defence Export Services Organisation (DESO) can provide information concerning the
export of defence related equipment.

Intellectual Property

Bangladesh is a member of the World Intellectual Property Organisation (WIPO), and adheres to
the Paris Convention on Intellectual Property in 1991. The Government is currently examining
drafts of Patent and Designs and Trade marks Acts which are supposed to bring them into
conformity with the World Trade Organisation's Trade Related Aspects of Intellectual Property
Rights (TRIPS) Agreement. Bangladesh has 10 years from January 1995 to implement TRIPS.

In spite of the presence of well-drafted legislation (according to international experts),


enforcement of Bangladesh’s Intellectual Property Rights (IPR) is notoriously weak. The
proliferation of pirated software and DVDs, some copied locally and neighbouring Asian
countries, is an obvious example.

Bangladesh has until January 2015 to implement the WTO’s Trade-Related aspects of
Intellectual Property rights agreement (TRIPS).

Intellectual Property and International Trade

The UK Intellectual Property Office (UK-IPO) is an Executive Agency of Department of


Innovation, Universities and Skills (DIUS) within the Office for Science and Innovation (OSI)
and responsible for the national framework of Intellectual Property rights, comprising patent,
designs, trade marks and copyright.

Import and export

If you are thinking of importing or exporting then you should consider other peoples intellectual
property (IP) rights. Infringing someone else's IP rights could prove costly.

IP rights are territorial, that is they only give protection in the countries where they are granted or
registered. If you have only registered in the United Kingdom (UK) this may allow others to use
your IP abroad without infringing your rights.
State Trading Organisations / Privitisation Role and Contacts / Trade Promotion
Organisations

Imports for government departments and nationalised industries account for almost one third of
total imports to Bangladesh. The Trading Corporation of Bangladesh (TCB) imports items on
behalf of public and private sector importers and certain industrial consumers. TCB has a
monopoly for commodities such as sugar, salt, cement and ammunition required by the public
sector organistions.

Exchange controls

Bangladesh imposes no foreign exchange controls and no other restrictions on the repatriation of
profits or capital by foreign investors.

Trade Barriers

Bangladesh has made significant progress in liberalizing its trade regime. Customs duty rates
have been compressed to a range of 0.0-40.0%. The 2.5% import permit fee is the only other
protective instrument for most imports (a trade neutral 15% value-added tax is also applied).
The import permit system is now automatic. The cumbersome procedure for opening letters of
credit has been simplified.

Customs duties are levied on all imports except raw cotton, textile machinery, certain machinery
used in irrigation and

agriculture, animal feeds used by the poultry and dairy industries, and certain drugs and medical
equipment. Duty rates are determined along the following lines:

-few items, mostly inputs 0.0-15%

-basic raw materials 15-22.5%

-intermediate products 22.5-30%

-finished products 30-40%

A 2.5% infrastructure development surcharge is levied on imports. A supplementary duty is


levied on luxury items like cars with engine capacity greater than 1,000 cc and "undesirable"
items like cigarettes. Excise duties have been abolished on all items except on manually
prepared cigarettes, bank accounts, and textiles. Certain products are exempt from the value-
added tax. Ready-made garments manufacturers who are 100% export-oriented can import duty-
free through bonded warehouses. Other export-oriented industries and indirect exporters can
claim a duty-drawback at stated rates.

Customs Valuation
The customs valuation of imported goods for the purpose of assessment and realization of
customs duty is based on the normal value concept. Ad valorem duties are generally assessed on
the basis of the CIF (cost, insurance, freight and other charges) cost of goods. Duties are
collected in Bangladesh currency by Customs authorities under the Bangladesh Customs and
Excise Departments of the Ministry of Finance's National Board of Revenue. Follows is an
example of how duties are charged on an imported item [duty rate used in this example may not
be actual rate]:

1300 cc car, C&F value $ 10,000

Insurance (1% or actual) 100

Landing Charge (1%) 100

Assessable value 10,200

a. customs duty @ 45% $ 4,590

b. supplementary duty @ 10% $ 1,020

c. duty paid value $ 15,810

--VAT at 15% of duty paid value $ 2,371.50

--advance income tax 2.5% of assessable value $ 255

--license fee 2.5% on assessable value $ 255

--total duties and taxes $ 8,491.50

Our $ 10,000 vehicle's landed cost is therefore $ 18,691.50.

Import Licenses

Import licenses are not required for any imported items exceptthose on the restricted list.
However, importers need to use

Letter of Credit Authorization (LCA) forms to import goods.

Export Controls

The following items are banned for export:

-all imported goods in their original or unprocessed form

-petroleum and petroleum products except naphtha, furnace oiland bitumen

--oil seeds and edible oils except kapok seeds


--jute seeds and sunn-hemp seeds

-wheat

--gur and khandseri sugar

--animals, animal skins and wildlife covered by the Bangladesh Wildlife Preservation Order,
1973

-arms and ammunition, explosives, and ingredients thereof

--fissionable materials

-raw and wet blue leather

-rare items of archaeological interest

--human skeletons

--pulses

--eggs and poultry

--prawns and shrimp, except frozen and processed

--feature films not certified by the Bangladesh Film Censorship Board as fit for export

--onions

--rice bran (except de-oiled rice bran)

--shrimp of count 71/90 and sizes below for sea water and 61/70 and sizes below for fresh water,
excluding two varieties (Harina and Chaka)

--bamboo and cane in whole form and wood log

--frogs of all species (live or dead) and frog legs

--human blood

--chemical weapons

In addition, the following items are restricted for export, requiring Ministry of Commerce
permission on a case-by-case

basis: molasses, de-oiled rice bran, wheat bran and urea fertilizer.

Quality control licenses issued by the Bangladesh Standards and Testing Institute are required to
export the following items:
cane molasses, shrimp and prawns (except frozen deveined or cooked), oil cake, wet batteries
and dry battery cells, electric fans and other select electric appliances, biscuits, and PVC electric
cables. An inspection certificate is required for exports of raw jute. All plants and plant
materials for export must be inspected and certified that they are free of insects or disease.

Import/Export Documentation

Unless otherwise specified, all imports transacted through a bank require a Letter of Credit
Authorization (LCA) Form. Obtaining an LCA is not onerous, and many of the documents
required for submission by importers can be kept on file with their banks. At present, there is no
lack of foreign currency for import transactions. However, as a safety cushion against currency
fluctuation, banks prefer to source foreign currency for L/Cs over $ 500,000 from the central
bank. Typically, 1-2 days is required to obtain registration from the central bank. Unless
otherwise specified, all imports must be made by opening an irrevocable letter of credit. Import
against an LCA may be made without opening an L/C in the following areas:

-import of books, journals, magazines, and periodicals on sight draft of issuance bill basis;

--import of any permissible item for an amount not exceeding $ 5,000 only during each local
fiscal year against remittances made from Bangladesh;

--imports under commodity aid, grant or such other loan for which there are specified
procurement procedures for import of goods without an L/C;

--imports of "International Chemical References" through bank drafts by recognized


pharmaceutical (allopathic) firms on the approval of the Director, Drug Administration, for the
purpose of quality control of their products.

Importers must submit to their nominated banks the following documents along with the LCA:

--L/C application form duly signed by the importer;

--indents for goods issued by indentor or a proforma invoice obtained from the foreign supplier;

--insurance cover note.

Foreign firms are allowed to import permissible commercial items against prior permission from
the Chief Controller of Import and Export and need to provide following documents:

--photocopy of the valid Import Registration Certificate;

--photocopies of invoices, bill of lading, and import permit duly certified by the bank;

--original or copy General Index Register (GIR) certificate from Income Tax Authority;

--certified copy of the last income tax assessment order; and


--name and description of each item to be imported with quantity and approximate C&F value.

Public sector importers also need to provide the following documentation:

-attested photocopy of allocation letter issued by the allocating authority in favor of the
concerned public sector agency specifying the source, amount, purpose, validity, and the terms
and conditions;

--attested photocopy of sub-allocation letter, if any, issued in favor of the importing agency or
unit;

--attested photocopy of sanction letter from the administrative ministry or authority where
applicable; and

--a declaration by the authorized officer of the importing agency indicating the amount of
utilized/unutilized government funds and that imported raw materials will not be sold.

Private sector importers need to furnish the following additional documents:

--valid membership certificate from the registered local chamber of commerce and industry or
any trade association, established on an all-Bangladesh basis, representing any special trade or
business;

--proof of payment of renewal fees for the Import Registration Certificate (IRC) for the
concerned fiscal year;

--copy of a "TIN Certificate" issued by the tax authority. The TIN (Tax Identification No.)
Certificate is a new requirement aimed at ensuring collection of income tax, VAT and other
revenues from importers.

--a declaration, in triplicate, that the importer has paid income tax or submitted an income tax
return for the preceding year and

--any such documents as may be required by import policy order or public notice, or instruction
issued by the Chief Controller of Imports and Exports.

In the following case, neither an LCA nor the opening of an L/C will be necessary, but an import
permit (IP) or clearance permit (CP) will have to be obtained by the importer:

--import of books, magazines, journals, periodicals and scientific and laboratory equipment
against surrender of UNESCO

coupons;

--imports under pay-as-you-earn scheme for a limited number of cars, fishing vessels, cargo or
passenger vessels, and new machinery on the basis of clearance from the Bangladesh Bank;
--import of items by passengers coming from abroad in excess of the permissible limits as per
permitted allowance; and

-import of free samples, advertising materials, and gift items above prescribed ceilings.

Temporary Entry

Agents and representatives of foreign manufacturers are allowed to import machinery and
equipment from their principals for purposes of demonstration or exhibition, subject to the
following conditions:

-the goods brought into Bangladesh will be re-exported within a period of one year;

--the importer shall execute a bond and furnish a bank guarantee or understanding or a legal
instrument to the satisfaction of Customs at the time of clearance indicating that the goods will
be re-exported in a timely manner; and

--if the goods include any banned or restricted items, prior permission is required from the Chief
Controller of Imports and

Exports.

Equipment or machinery imported on a temporary basis is exempt from duty if the importer
obtains an import/export permit.

Labeling, Marking Requirements

Imported goods (including their containers) must not bear any words or inscriptions of a
religious connotation, the use or disposal of which may injure the religious feelings and beliefs
of any class of the citizens of Bangladesh. In addition, imported goods should not bear any
obscene pictures, writing, inscription, or visible representation.

Milk food can be imported in cans and in bulk. The container must indicate the ingredients in
Bangla as well as the manufacturing and expiration dates (in Bangla or English). A measuring
spoon must be supplied in all containers of baby food.

Non-fat dried milk is importable only in airtight containers, with the date of manufacture and
expiration noted in Bangla or English. Pesticide containers must be able to withstand "handling
by sea," indicate the chemical contents, and meet other specifications.

Prohibited Imports

Bangladesh's Import Policy Order 1995-97 places controls on some imports. Items banned from
import include:
--maps, charts and geographical globes which indicate the territory of Bangladesh but do not do
so in accordance with the maps published by the Bangladesh Government's Department of
Survey;

--horror comics, obscene and subversive literature;

-printed material, posters, video tapes, etc. containing matters likely to outrage the religious
feelings and beliefs of any class of the citizens of Bangladesh;

--unless otherwise specified, old, second-hand and reconditioned goods;

--unless otherwise specified, all kinds of waste; and

--goods bearing pictures or writing which is obscene or of a religious connotation which may
injure the religious feelings of any class of Bangladesh citizens.

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

In addition, the import of goods from Israel and the import of goods of Israeli origin are
prohibited, as is the shipment of goods on Israeli flag vessels. All types of imports are also
banned from Serbia and Montenegro.

Standards

Quality standards are set and monitored by the Bangladesh Standards and Testing Institute.
Bangladesh also recognizes and accepts goods bearing certification from standard institutions of
other countries. Standards for pharmaceuticals are controlled by the Department of Drugs
Administration under the Ministry of Health and Family Welfare. The Bangladesh Atomic
Energy Commission tests all imported food items to ensure that the prescribed standard for
radioactivity is maintained.

Free Trade Zones/Warehouses

Bangladesh has two Export Processing Zones (EPZ's), one in Chittagong and one in Savar (near
Dhaka). The EPZ's offer tax breaks, a relatively secure power source, the duty-free import of
capital machinery, warehouse facilities, and other benefits to 100% export-oriented industries.
Chittagong port has 116,375 square meters of covered warehouse space, with a capacity to hold
50,000 metric tons. The port also has a warehouse for hazardous cargoes (102 metric tons) and
for cold storage (500 tons).
Mongla port near Khulna (southwest Bangladesh) also has warehouse facilities. For industries
outside the EPZ's, the National Board of Revenue provides bonded warehouse facilities to 100%
export oriented industries or to industries whose raw materials/components are mainly imported.
Production within bonded areas is free of import duties, with a minimum of customs formalities.
Privately-owned and operated EPZ's are now legal though none is in operation; Korean investors
have been planning one in Chittagong for the last two years but have faced implementation and
other hurdles.

Special Import Provisions

Bangladesh has encouraged counter-trade for many years as a means to promote exports while
conserving foreign exchange. Barter trade in commodities used to carried out with countries in
Central and Eastern Europe, Central Asia, China, and North Korea, but during FY96 barter trade
was discontinued with Bulgaria, China, the Czech Republic, Hungary and North Korea.
Bangladesh also allows special trading arrangements through the Trading Corporation of
Bangladesh.

Membership in Free Trade Arrangements

Bangladesh is a member of the South Asia Preferential Trade Agreement (SAPTA) under the
umbrella of the South Asia

Bibliography:

www.britishhighcommission.gov.uk or www.ukinbangladesh.org

www.sitpro.org.uk/trade/index.html

www.sitpro.org.uk

http://www.ipo.gov.uk/abroad.htm

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