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@

D|lj-01
va ue Addd

Dcbilcd
For

ses on:

L.vl-I! (Ewnlns Shift)

Cour Plu ud Ortline


Inood(ton or T.x and
VAT, Sadqiouid

Ju

Dffbr2013

rar (var)

of

vAT,

Be td omBbiron d

varue aadd. vAT E9 $rat on

t!!Il-e? l44v 4 4t:4'!4 444!4s.!L I.dire.t Ia L.ws, va ue Added rax (vAr)

r!se!qc!
.
J 5
fti@ d<radtion of VAT and pne aporcvar prcedue

.=)

nomtnevATauthonty'ft-eduEdfpaynentfo
vAT hp.siton dl suppedentary dures

ti
!1tuslbtas,@@@
i Ind'ect-rax Laws, vatue Addd

s,1@@
rar

ryAt . l
-)

rdun/coue co.t rb:

Pro.edure of tumover t x adrstment. F lng of retums

,t44!-!LtqaLMp4!es4ys t
lidtrctTar

s,

Vale

Added

Tax(vAT) -

;-r..t!E,coum c".r..8, prfteduE

=)
iDll-Lor

? g I

Inq or var Eruns of vAr appers Prceduc or var pena hes. sers and reg sters rd qodre ofvAr. var rerared dded ms.
F

Ind rc.t Tax

!ad!99lvl\qu!!!9f s q!! a!!!Ef

ws, value Atrdd Tax

(vAD =)

o rerud/c.lEContartr: : vatF Added rd (vAr) rues. A.ouuts

! 1, lA, ! I
n,+ur-zlr

vAr varo4 rons

n varue rdded tax

(eepng or tur6, Musiak-

23.4.5.5A

it"direcrraa.w-s,vrGAdddii(vrl"IruE*rco,*c-u;E; F6r shed,je to d Ad (c@ds dmot iioo vAr) + " se.oM r'ed, e o o" a. .se .($ e,e-$ to : g the vAt. rhid <hdure (supprflenb/y duty). g cds eo \ee" o4er xf L- !!dd9 aid c rculaE)

noG tu4d6e*tud*

n644t4t,14!qttwtud@@ [i"d red rax L.6, rE c,fu6 Ad

-)

c eaEn@ of g6ds frcm trie port TEnspat and warehdusi^q tr.r&f a5 os eid

Aaordinq to customs Act

etu46.et@@q.1tu@

say! 4|!4,14L@4e2@ s4
Ind

; @'ora 5 crd @nedio 1 o. cLre5 dure: drcwb{\ or d.-+ I dd c Froa., ^@'o! Lo L ,

q!!!'

Td Las,

The Customs

ad

->

Rww of
:

cusloms Act

wth pa*

exan nation

fT"',1"1r
0ry.i1
Ind

r!!p",

R4'*

ot vAT A.t with past Dminarion qBt@s i

--

R ra uB, TtF customr Ad

I;
g
rnd

rcd Tax Laws (The customs A.t and vatue ldden

6&ffi''{*'
Instlbte of Cherterd S.rtarl6 of Banol.deltr
ses on : rulY-oecemb/2ol1
For
I

(ICSBT

L.wl-II (E*hhs shlft)


: DITL 202 - INDIRECT TAX

Sutiel C.de

tAlts

I
r!, .', 16.

iro',";;;,-*;l proved
1991 has been

. to
.

vAr

r.t r r,
'

t!er)

-,4.

be succe6stul since ils incepuon, VAT is an ndirect tax. Since it is utimateLy bome by the consumeB of q@ds and

seond shenue to the Act

(seryces

seruices, can b grouped with expenditure tax. The basic prlncip e of VAT is that a tax is levid on the value of qoods and seruices at each stage of production and supply until it rea.h the f nal consLmeu.

it

' ftid fiedure (Supprement ry dut) Valoe added tax Act'1991 comprlsed oi thre areas oftaxatEni
Supplementary

dlty aid

Crax rate x output value)

( Tax rate

InpLrt value)

t=I
L__

tte!-desJAlrdgrE

*r^l v-i i-{8.{ "

qph._ ;iu *_:,''1"t.


o 3-.nd Fh.l Pbdc.r

1
90.

Tt. VAT = 11.


Net

output value ol soodTo.gu value of s@d5 prciuced = rl''soo. p@iucen = lk iooo.

rt.

120, 120-90 = Tk 30
td paid

VAT = R, 150, Net tax paid

150-120 = TL 30

145

90 45 = Tk. 45

co.L Re,enie

1145

Co^

Re,enrft45 6MRe.e.Frr30. Co{tuFfr1r0'

(r) crF varu (c6t h$rane & FE qht)+ hood outy + Developnent s

frJg*6IEtihrt ot ChanrEd S*r.tari6 of B.Nl.de.h (ICSB)


Se$ion ranlaryrlne2013 F.r L.El-Il (Cv.1n9 Shllt)

Se.tion. 2: Definition:

SecUon 3: Impos

ton ol Value add;d

,
-

Output Tax

srection 4: App icat on of Tax Rate Sc'tion 5: Determrnation oivaue for charglig value added Tax

Section

6r Time and

method of

rlnover

:r5!:-\e njd elFv{


sect or 8: Torn over Tax Section 9: Rebate on Taxes Section 10: Rectfication of Accounts alter p.yment of output iax,

Zero rated Goods and Seruices

n ir .t ,r ,,
.r r,

Q: what is heant by rcltskatjon n vAT a.t ) Q: For whom e9 stration scompuGory? Qr what s se f-regtst aton ? what s the advantaoe ot it , Qr what is computsory req srratron ? Qr What iifomat on or deumnt5 arc rcqu rd for rcqistrat on Q: When reg strahon s n@sry Q: 15 there any fees ror reginration ? Qi What is centra fegislraUon ? What is to be comptiei wth by a centralty ristered Q: which seMft prdideE aid suppleE of rrespect ve of the tumover )

gdds

are equired to be egiste.en tor rhan one rd,abte

VT

O Wnd
Qr When

lhe p

o!,sd

regirclon*-en rore

qMs a?

p.odu(ed

eqistraton Gn be cancetied ? What afe the provrsons of aw when business s cadied on without vAT regjsfabon Q: Q: Who ee the mporte6 exempt frcm req *ratron requnehent ?

"qF.P
o.

w
on?

For

Lv.r-II (Evo.lnr shttt)


202 - |ND|RECT TAX LAVVS

Subl.cl Codo : DITL

hi

r.

{ &.Li

wh
*tu.h

".

h*. .

b"

";.*.d

by

e. I.

rnh erxcd

16.

.h.

n6? whr

e d! rq r.Mar,

o!'arruagJowdehpd'u:ebae!
a.

wht t!to@ o! Er6 dete


a)

on

bcluder?
duries ind

&!:

b)

Dsdipdor oi goods vdre o, hpuG md wh* ippticsre

r*8

(orher rhin

var) plid

t In ui:'6 vatu addjrion o sde pnce includbg durie. .nd rdr. o, clxhh-rh.' dm. dmBror o

1:."':":.-.*-..*.. ::rflj'::,:.ti$1**, "

'

-T?;T,lii,:1",'

:T,ifl l.'i"',#*i"",1"jH":fr

--Tffi

il:r"i:i*g';1"y;"***ir,lt':i:il""l,;
"::"J
:Ktudhq %lus add

:::*"..;;.;*;;*:*"r.r

?::,;rH:i:, T#IHJ "-'

""$f;:t:il1*i'*r'll;*1f;" " i'iii--r'^Trii " *j::...T.jl,j*s:tji-aiurituedir"r;L&st,he


h
sd sp
lposs or 6upFrhenrq duty und6!
sror ;r rLj"

6w
dlt
m

l,F!c.hl..

cE{i'''rlu.tdd.dtadd

(r)

rd a.hi.vdhe objdive6 dr

l6h6nlaiyduly,where

(2)

IegiJddeenon3l:ll!!5n'il

In rh ev.ni or

dy

chanse

beror.?mrling&Floef*dchtlqeddshalrpaylder'a5le

(3)

wner n

.pFd!

fton

bleiq

(a)

v,lue beed ddda'ion

or

c}:''h'Y.lu.rdd.dTuonl.dc..

'h

ar suppry

dige

i rb c4e ot 6uppr, or uy good! uih


hpon4
shal

prnlrirlg on

d
upPlenenrary duq

(b)
(b)

Producn oi

Prcducs or inpon.a shall

n.ryrtsuchhif()n

(D (2)

Ev6ry

$pp!6r ofta::lre

g 'u
shax have ro

mddrd@4%dntuulr
Gsde! wj
1'3hall'eEislrhjm

rhy peBon 6sjd ro rhder

@a)a dscrdarion abhnq (he

pbje

rnn6r ot

rd piyhanr wih

6@'
0) (a
Any.sidersd pdon
io!
shal

$pprd.nrq

du.'.

.n

!!ic6
msrcumdhRo\.lo|
and tor

neslrred Fnon 3hrl ders goo& rhan pdy de

ru

by

ldjud

dl!

pwle

(3)

wlen varE added ru b

saind supply ot sodd. o:


n (2) or (3) ot

3ddn

o) (2)

EEry prducsr,

m.ndatu

pen sho snppris


Miin copy
or

or

et}od aJl{ buyhs

!rcducinq

d mdure

(b)

(bb) B r ol enrry lebrd ro

cunnr

accounr (shre appricall)

Puche

(c) ?hy orher dxms deremfi (3) Pen tuppryhs d Fonin

G) Fisrddpco
(bb)
Biu orenrry

c.p,
'o

or

&&ury cutrn

(it

applc$re) 5

prdo,

o,

Elr'6d

purch

(c) AIy oder dffen' dsmrd

@'del ue dPlJ,cd|o sde'

sa$ion: luly Dee0be/2011


For

Le|'rr

(cvort.o shth)

noldcd:0lrld.EF6rAiuF

"#W'kffi'
O VAT s mpo5ed oi soods and seecs at import staqei manufactunng, wholesaeand

(i)

unifofr VAT rate of

15 pefcent

sapptcabefor both goods and pryices;

(ii)
I
/1

turnderofTak

15 percnt VAT is appliGble for


2

at busine$ or
5 te. aote

milon and above;

industnat units wirh an annual

-"

no?er

ta,

ar

*"

r"!e ol4.henpn.

flhprF

d.ra

r.,nove.

5 less rhan

(v) VAT sappl@bletoal domestic products an! seryices with some xemptions;

(vl) VAT is pay.ble at the tim ofsuppy of q@!s and

*Mc!,

(vii) Ta! p6id on nputs is crenttnbte/adjusbb e agajnst oltpur rdr;


(v il) Expon s

exemp!

67

(ix) coftage ndusHes (definen as a unit wth an annua turnover m I on and wth a cpitat machinry vatued up to Taka 3,oo,ooo) are

(x)

Tax fetums are to be subm tted on monthy of quarteiy or

notifren by the Gover.ment.

(x)

1991. Exlstinq statutorv S0

slpprehenlafy Duv (sD) i5 imposed at o@ and imporr suse Gts are as folows:
2004, 35o/r,6sqo, 10o9o,2s0ot &

(a) on gmds: (b) on

l5o%

seruicesr 10%, 1so% &1590,

Tax Aae tor VAT:

customs Assessabte Vatue +

.-. 1

For

Lowl.rr

(Ev6nthe

shtn)

G@ds (manula.tuinq): lPrcducton con + Pfort and comm$ioi (ifany) + slpptementary dlry (fany)l

b) ,
ion

seryc6r ltota r<etpLs excud n9 vAT but indudins s-ppterenbry d-ry ('! a-nl

^.

r-.?

ts

------Tru&a!e4_ErteffLtdJrl!4.Atl4!!!otr: produce6 and * leu face difficu ties in avaitng VAT credivadjustnent facttj6 due to tix-.1
d filcu

I- lone

o-

the.aes

or qoods

d o rtu'ces

availabiliry ot invoices from the se lE ty fixed bases such as 10o/o, 25vo,

account

tor calcuation of vAT for a

crcumstan@s net vaT Ete for drfrerent Bie5 0f va ue addton coms to 1.5yo, 2.250lo, VAT at the whdle and retall.ti.e: In case of whot6atersand rtaieq there is a speciar protsioi for a 1.50,6 percent vAT known as T6de vAT on the lotat $te, prcv ded that the whoree erlretailer do iot avail the fac ity or inpur cred Vadjustnent Such tax s aho colded at the mporr srace frcm importers of fnshen !oo!s as an advance trad VAT.

ot npur. In order to remove ttr s ope.ational joa , ard 6Qok vatre addit on is taken into nuhber of loods and *rvces, In such

larlff

Value

for lm@.ltlon of VAI:

Under the VAT Lawi the qovemhenr

mpowered to Ax Tartr Value fof sme iiems for the @ lecijon of VAT. ExamDler tar ff value for n ld+eel products produced f.om imported/ Gally prclfed ro labl sc6p5 is TK 4000.00 per MT. Nomal VAT nplt crd t is also not ava lab e undef th's s-ystm,
As deduct on at sour@ s also ofacticed n case of V T Govehment, Sefrl-Goveriment, Autonomols Sodi$, NGO9, Banks, Insu.ance Companls and Lhited Companiet are authorze! by the qovernment to denuct app icable vAr on the se

SCIGEO!_0ruAI3t_tostc:
on certdin

*frt6,

E!cjgD![:
domesuc an

At pre*nt qci* duty appres to onry two ]tefrs: bank deposits t cket (R. 250 perjoumey).

and

ssion luly o*ehbe/2orl


For

Lv.rlr (Evsninq sh(t)

,ffiN*
o) Prcdk* or handeue of bEbe

ftd

0b

b,rDn

'eeiner

unde,

I Na0ma

Bd,ndRo$c1N3R) thd4h

r$@

td|6'hi^R;

ffiH%H.nt#i::#j

"";.1$,m:::r. ;:i*..:,

"*i

trd,!fl"Hfi:ilHhii:fi l*.ru;:mm,r:.r;rffiri"fl*

'

ffijrtil.f:"q*'ffirsj$
g*Y*tll$&,'""*"'

trtrF*ffi,i"'sfliis.'H",1"s#:i
a.HNsnd,o.ee,yro.ntr*b,,urnd., bx? wh! L b. ontElii! .dhor|ty ?

g*

sr*:*n*'fti :ili"';l"".t'.i::r-"1
d"" -",," J,h;; ",
o,

i;

;t;11:

- *,lla* t x aga -u *.-"i


one D"3o. d,a ci
i l

_-:!Er,!ead9!!!r

jq15!a

a99!s_

|.iLMI-II
a. wn

se$

s:

Ju

(Et

o*mb..2oll
nrns Shrtt)

t pd.

.E b b. nrrdt..d

by

q whb.' bmv.r d 6i D. rhdd.d.t ood!9!|d!U,'|yo'9d.r&a|67

d.|yburgbr.i96oi'nlom.Mu$i.17^'

dE,r4!i!!o-

d.* tomow br ot. oarn bx Fiod

13

^E tr.urt de*id5 o $e 6n4nEne rcddy

rax Fiod

oi b..iio, q!,ned

or or

d*b.didi b:

cr.lbd

@ 3% on $e

rumdt

a. rt lt

tsy.bl. elii.hn.nt {t) d.rruh

.rr.d r
.h.adaen,tyid

e,

on

FEd .ir.i.d ror tumv.. b d.in


.od

smpr.o

d.a*bd

die

(DEDo)

a.

o. dr.d

b. ..n.od ror

bmE.

rrx

a.

hd tomv.r br Eh.d mrtun on h

Fy vAr

@ r.5% or

N'@er

6er

bx p.yognr

de9l0l.p,e.5,bdoiddruloit@Ued

For

Sson]JuyDefrber?ol] L.rel-n (Evonrns shifr)

a,

wM 6 mon! vrr dmr

why ir l!

sdon L: E.frdo.. e4"xr!

wlrr

addd bx or suodmertary duty wher deFsc, adjlneits,


ba ance,

nobrctonGigen'ttrfrv.!e

er

to

he

d:

(r) me s6rd, $rcleh eRd odd ei dmpr'dtuedddbtol


su@|ftnbrydlty

i@*ry.nd}lic|
abItyofb:Fye|src96enbtons'

qtrd

n@d or apgy of.ny bx.bre

olsu@cftibrydltYfuespplcde

sdion35|subnl.'|oho'rdm3

nd]nqhtstXbbrtyUnde'lhE,d

rfut

22-

^@!n6r4etn.
a@uib
a.@unB

I "d,v.
for

(a)
(b)

bk

prdse; rtondEn

rcbdiop!d*of rmdsds i6tu M6Mk 1622l.Ebeard


or

h*

ror

e6

idomar.i rcbrd ro oppt

b4de

rd einer eds

dr

G)

Amunts b.ok ro. cha

ar P{i

F.r

s6nnr lury.Deenb4013 ldl"Il (Ev..lm shlit)

(d) cure buits


vl3t00oo/0r1
1

b@t

|!ds
s
so.de

depoi nro

r.*!ry,
ror s D

ro'

rrr33/0o0o/0r r ror s D

aid ul3r/0000/042r

ierd d d tu ftrh n9 @kriq d.y b (h) ne 3o'd 6 drc .pp eron oi

Rtrs

eb tuk (D

@nddo or eetuaroi

or

(r)

aiy

q *d F's

5ha

Ftbyhmbyhnolanykaaryde

dlhe@lu*.'nlhesuqp|yo'gaGo'.ryh

3#
The Act:

Iosdtlt of Ch.ri.rd S@tari. ot Bandt.d6h

aICSBT

s6s on: luty D<2013


r

L.*|-n {Ev.nr.{ shn)


CUSTOT|S

Inttudldon

ACI

The Oftoms Act 1969 was enaded to consotidate and amend the law relatjng to the ew and corr(ton of customs duus and to provide for othe6 aried matteE and as a r6ult tre sea Custohs Ad 1878, the Intand Sonded Warehous Ad 189t the Land customs Act 1924, the Tadfl Act 1934 and the Cvt Aviation Ordtnane t96O were elthef rep aced or amended The customs act Gfre into fore on the l'- lanuary 1970. Tne foundation of the enU Customs admnFtction is baFd on the customs A.r The Ad

6..i3tr

Th. a.t @v.E anond

oths

. Appointnent of Cunm5 Otficrs > Dfttaration of ports aid aea > Pbh bttion and restdcton tieeof j, Levy of or exemphon from custohs duti6 i Ar val and departure of conveyance , Di*harge ofarqo t Oarance ot soons , warehousing . Transshpnent , Transit tEde r Frportarion t Pfovstons relading baggaqe , p.ovis ons ret.bng ro cosra qoods , Otrence and penattrc5 t Prevention regard,ng smuqg/h9 z Adtudrcatrof , Revsons and mi*[antuus rutteE

3#&"
SrbdclEi

. r '

Fi6t *hed! e sreatedtodutvl Third shedu e os for the provisions whre ruls

en be made Fourth rheduleisfor the acts and ordinance emended or repeaed,

H.monlzed sBten code lH. s. codl


Asesment of customs duty, products are gilen an dentfGion code that as the Namonized system ctle (h, s, c-ode).
has code

to b knNn

Th Ndmonrzed s'stem cole (H, s, code) rs an nternatona slx dlglt commod tY classmcaUon n*ebped and the ausp ces of the Cunoms Cooprat on Councl.

IndMduas colrntne have extended ntematjona trade statstiG purpos.

it to

elght or ten dilits for nationa customs ta.itr and

Banq adesh Customs Tanfi (SCT) les 3- d gits comnodity code both for import and xpo.l caled the FBr schedul to the customs Act,

IE!Cd-aCIS!
l4ns $e dub4 laid in tne clstoms tanff to which goods are Eble on entenng or eavng the

9!!!9!3![lU9Ei

r r r . r

,r
c&

customs Dlty (cD) Reglratory Duty (RD) suppLementary Duty (sD) Va ue Added Tax6 (vAl ) Advance Trade VAT (Al9 Advance Income Tax (An)

F (con .nd lreight) valu/ (Cct ot G@.15 + Frelght Rate)

cRF

cost/ Frelghr Rate:

cIF (co.t, tn*6nce and F.eight) Valle: (cort ot c@ds + hrr.ne + FEisht Rat

FoB (Frlght on 8@rd ) varu = (Co6t of G@d5 onty)

..#w
At tne dmc o, dstv

ldlatidr
wl
be added.

& D or {FoB}l cIF value= c6t or goods [{c & F) or {FO8}l + 1.6 or insurane c6t or 10,6 of cost of goods)
vatue

D* ded

- (c

(Adua

nsurance

As*sebevarue= clFvarue +

104 (Landin! charce) As per 1"

alscE -acrcD) Rit

Br*

sdrdule of t]le Customs Act

A$69br. varq. (Av) aq!EbEr-01&ln0)


supolm.nt pltv (sDl

Pre.nt CD

ratt

0.k,3'h,59r, I2'h, 1596, 259o cost & Fie tht + lnsuEice + bndin! charle
5% lf Customs ouq (CD) rate s from 2590

ry

as per sD *hedu e of the vAT Act A$esble value (AV) + cD+ RD 0fappl6be) 20%, 30%, 4s%, 6( , 1m%, 2r0%, 3s0%, 300%

Vdur-Attldlllcv D

At an unirom rate of 1590 Asseble Value (AD + c0+ R0 + 5D

AClllslsDddlAlD
Adv.n.e rrrd vAT lATvr

(A*sbLe vaue + co+Ro+sD)! tSL*Eie-CtrEg


(Goods value + Insufance)* 1o4

12oolo

prtu
ln*ltute ol charter.d S4et
s6s mr
116 ot BiMl.d.lh alCSBl D@mbe-013 For L.vol-ll ( Ev.nlng shlft)

l!y

sublct Codo r DIT! 202 - lNuRrcT TAx LAI'\B


CUSTOMS ACT

Intrcdu.tion

el&-c.lsJllt'!$
D* aEtjon/ motor vehrc xrz, 32c,o c., or duty and tas c0'2s%, sD{5%,
excharue Ete :

d(ni6 and t

re

n.

31. Rate

whidl

Ws!!o{ Ea-CclE|Id Er!.,

. . . . .
D*
oF

Reeuratory Duty (RD) suep amdtary Duty (sD) va @ Mded raxes (vAr) dvan.e Trade vAT (ATV)

dvan@ lnohe
of duw

rd

(Alr)

rt th. tln.

dl.uladon:

ard value = [{C A F} = Us


vaLue= Cost of

40,000- 31= 32,.fir,0m

gc.ds I{c & F} 32,4o,OOO + 1% of r@6nG w'll be added = 3?'72 400


32,72,400

Areeb e var= oF vale

+ t%

(Land

nq.ha) = 33,0s,124

l|l4aD5-e$g(Jll

25%on 13,05,r2a

3,26,231

Bd!b&d.D|/!ll0.)

t.'

-l

5qo on 13,05,124

1,65,2s6

5!Idcit!!!!q-9d lll

e or the vAT A.t assssbre v3rue (AV) + cD+ RD Or apoi @ble) @6s%(33,05,124+3,26,231+ 1,65,2s6)

,s oa 50 <lredu

#re"
vrlu.
Addd

Tlr rval)
arsesbre v. @ (Av) | cD+ RD @ $qo (33,05,124+ 3/25,231+

fom rate o. iAssebe vaue + cD+RD+sD)a 120% ekcudnq


at an m

3%q,

/:'-\

rcseebre va

@ 3% (33,0s,D4

ue

(Av)+ cD+ RD + 9D + 3,26i231 + 1,6s,256 +

rotal:326i23r+ t6s/2s6 +

27,92is30 + 14,63 414

+ | 65.256 +

2155'222

=1

52,A]69

J{*#'
h.titlio

ol Charte.d

r
h

S*Ebi6 of aardlad$ tor lel-Il (EE.rng shlit)


prTL

IICSAT

-uqect i:.d.,

ror - rNoFEcT

TAX

tA',l,s

-------l

CUSTOMS ACT
genebl the wdd "custom" means an 6r.b6hed practice of uireEl aceptab ry rn modn Custom{ n@ns b.dl a on @mmod 16 enterng or v n9 tne @unL-r an! an estlbListrment 5 thu5 a $urc of Bt'rur on to nobitne 5ud1 I only a sou,@ or nnan@ neded for e4endru and devetopment but nternat'ona gatsay ror harmony and co op6r on, deepry ntedused w rh a en* mb m for portcul s, h sh y expos n9 d,E nanown6s of a naiodl b.ms and a syhbo 0f p@er, 5omehm6 ol absorute power of far rchng consquen.6.

prad,6

sd ntertu

FudioG

of

cuaom,
'ne

of ihe @untry conko 5 the m@e^t or q@ds. rner, at tfe $m nne, @ ect use or conro rhe mp.rt and dpod of un wanted qood5 To o ed duty and tax6 and to d rdraqe or @nrro m waded sood5 osroms ererc* the oower and run rons undr "the cusioms ad 1969" Alonq with ths ad they a$ Fdom ther dunes enLastea td thd under many othef Ac6/ ord'rene and Rues Amons nren mpotum on6 arc vaue added Ta! Act{991, rhe rmpo/r and Export controt Ad 1950, dre Fore sn Excnange Regu ato^ A.t.r947, Narotic Contrcl A.t'1990, Mercnandie Mans Act,l379/ pateit and D6qn Ad191t, Expt6, c.nLll Aci 1334, Ams Act.l373, h@me Tax O.d 1934, tlE LN6toc* Impoftatim A.t tBB9, nE p6t Ofi e ^arc l6a-s and pesE Ad.1914, L\e Merchant shppLng A.t. Ad-1393, the Pelrdeun Acr-1399, ttB Detircnve 1923/ t\ Lisht N@ rd t 921 and rotecnve Dut 6 Ad.1950.
Customs n the iront

pbhrbrd.n .nd Rdrtdton of rnootu

'.d Et...t:

Ire

and exp.rt rc9m6 are qune beral and exept a few a I type5 or qoons are mDoftbte tn 'mpon shug! ing, dantenane of kunty and publc oder, keepns of the sb^dards of d@nq a^d hora itv.

pract@s, etc. seven

1osL1 {eg.d{,ra

ca$6 of g@ds or sprifc d*rpr'on

o'

have ben

o.dReor,e odhbred abetutety for mmr

o,ld.d....

(u ..de rrr, A+ rbloo I o, Lhe 3 0r the F.reiqn Erchange Resutatron Ad, 1947 appr es, aE demed to be qmds of whlch the ,mpofr or cred ub 16 of the Ad and al prcv s ons oftheActare a$ efidve {or sud 6ss. Apai rbh tt'ee rats, dffieG of dsbms a rcquned to ercGe.hek owr rtre impon and dlod of q@ds prohrbired or erdea undef oher namety, Ams a.t, Exot6ve rd, lterchaf,die Maris Adi Desnu.ii rns.i and NaEotG contrcr Act. 5h .dy, q@pt for a tew teds, exrDrt ts

s'or

rlfta-d LIfurco

.r

rc

fEy

pob .nd T.:e. c.rreted

6n

!!4!e!!

rm6*

&

clmn: o

lre F.9 1 oc

01

odr r m--d

,o,

e,@-ed.

aon

Go.e, _r. Td,

o,

FF*
xenpr fron the whoe or any Fn of the cusromsjurG ctDrcsbre dn the @untry (u/s 1e). For er@ptonat nature g.rnmdt hay dspr spd fic'mpqted sods trcm |}E pay'ns duty (u/s 20)

9d5

nto or door@d

frm

'l]jere arc as maiy as 3

tlp6 oftax6

and

dut6

mpond qoods.

iiey

are.

(al

c!tu dtr

(cprr ,4o.diig b.cutums Ad 1969,,al g.ods ,mponed nto 3an9tad6h a@ suDJedbtustomsdutyatsu.hEresasaremntonedntheFrsts.nedtrteofuEActru/sl3J.At


r2vo, 5% and lhe

owet rate of 0%. the Er6 of


LJnder the va ue

.usroms duts for

.frmon d5

arc

fxen bv
ihposed
aD

(b)

s!mr.n6t!N

duw tspr:

s0 o1o1. go.d. or Jd$ o. oood5

,nned rax A.ri 1991 the gomment

a+,1,

tt@ aF

oi

Ld.q

f,

(l<0%) de

lb ocDoqs.
of l5%. VAr 6 appli@bte on
a

G)

YtlEldddladvap: var

s mrcsd

a noqe rat

m6t al

.d !q!i.e+p$E

+{aql

4lr

s ,ry,aore

o, a,roe

d T.,rrcd{

to

mattrq of rh mporH g@d'


ov

R.re of IDSC at

plgt

6 4% and app @be

(0

ilA

.r@dioi

goldn6l ro,o'{r
rrom lhe

yr

omelr 1p4f pst (rdrd-o1,o,m 2000 A( pr@nr bE rate or Pstsc,! r%

(9 qEf-ltl! v,rr dlasor"

:"L-:[:119;,
(h)

.'.

-e

osdm

o/ he cs' a@1 ro ctucn6 or rp.+d . u. . rc oeo ,nar o- ; " ,i p o;

nr

iij1ncqjrry. v r r.rvr:

adua y

Ur s

;tr#"",?$:"{.jT,lT,f,::1ffi
q!!t!:
so.ds ctbr4 \o h4 ddc a@rc.191 ,q,n ft manuracrunnq of dre e,p.rted so!5

var 5 hFsd o^ me scqe. cur to se $e ole.rion atethesnporl srise a e@ds mpofte! fo. .omeria

Atpr6enti.6te of dut for

Ldpofted

arc f xed as

zeo. s! eoms expotrd a

dgra.spddo-

are rcrundabte.

coh.lbn6n ot pldc ,nd T,r:


i

te do 2r') or f.

::i-.T;";:,fll

ad %9.^v..on;,_ob,,0.e..gcaI**","-ni*i ;:ji:::'"';,:*.:: {ii"' ;, j:;.".;:,i"";"1",.;";.:r,;:i.:;,;".;:i


curroa!

3{#" tur
n ldwnq

amount as pa d by hpo^er and a .nd n9 ctE|ge amount Fid to the @t aultEit'es s ar$ add.d.

of t% of cIF (cGt/ Insuic, Frcigho d


and

dal

u$Etion may be ueru n the vAT=15%, AIT=3%, IDSC=4% and PsI sc=1%)
Ebmp e: For a cetu

ccllaton of dut6
100.00

tax6 ($y cD:2s%,

sD=25%,

n mpori let c&F ost s 1l rneGne @st=ft. t.00 ( lq! of c&f) or adual Landlns ch3rce = rk. r.01(1% or oF) or ad6l
AssesebeValue=

Il(

102.01or about 2% abore C&F. trren.

a.

Co: CD 5 omput! by taknq the appropiate rate or duty ftenc, cD or Av. so, 25% of Av s llc 25 sl
SD: So s ompuftd th 2s% or11( P7,63 whch

Ete

s 2s%,

ltr CD s 25%

sn.ll.sr G*
s

tota of asesebte vatF a^d

CD (102.01+2s 5!), zss So 25 (1) of customs Act & sft s,7 or vAT Act).

wi

be

c. var: va-I k c
d. An Ar

25 50+T1.31.33)=TL 159 54

culated on sun of AV, c0 and sD. rhus, a vAT rat


Tk. 23 93.

of l5% of

(i(

lo2.ol+n.

nthsexampewould be3%olrk.1020l, wh'ch amounts b ttu as*55ab


e vatu. A.@rdinsry it wturd b

n
4.03

3.06

IDSC: ]DSC s ako on

ft.

p@rnrnq to dr @ rulabm made abov, duty and rar brk up rd an ,npod ot Tk. loo oo (caD G .Ir 306,IOsC=.I]( 4.03 cD = n( 25.53, SD= 31.91, VAT= 11.23.93, Arr= Sothetotaidui4d

l(

nh. *h.n

duty &

brer bons pay.bt.r D-1d1o td,4

prc*^ted bforc aniva of the @ , dLs becm6 darabk d r\.,4e x

.orl'/'o1r slr 1r
31

rcrdant date

dle. r am\dto,+.@v.Fre l!B/E, s whd nre oods an re. tn 6s or wahoue,

D" o- e

F!ao.

ar

rr

rcre app @ote

o.

Ic

cushs
I

duty

uaante

are a

6 Keived n the qovenment t@5ury r csh, bank dEfi or pay oder. Cheque ;nd s a@ptd n ced. n 6sej, f app.ovd by r,1r appboriate otr ct aurhd rv.
t6

1 an

re

b40 6 vabe ol r&

doro-1.+6.e.oFd \wor3o

bank

ln L.d!ftnt of th. cood. ttd.r.!io: B.i9rad6h custom iaw derne rmpon 9rlor qd]feL L4.n Ydr6r drc @Ro1 ,.Fd.Oe rmaadem-9d)b-Fnu@-.edo-/a,de

F.m d6
usro.<.

dsd< _atu'q de('u 5 j01r{ I r D, d dm( sr'Mr md rf?!


or
10

o1d

ooa.e5crcrF4.!.n

oaded o,J, oad{ aG reaa ry to be preeded by the submiss on of dre man lest.

eidor.roo-goodr k- b"

Td{
rJ

( 9J.1rd

S0 L Ir

m. applprct ofie 5 odd,g a-d n oco19

flrr/oDl d" p r a|| re tunori doJs us 19 Asllr, -, are *b'" F{ p . n @ dgn"d 1r\^d , trda os or odrd e..1. tu.,oT^ ro. Brur! e( Lt*.o.! transm $'on or B/E Urough Dn has a $ bs ntroduced De/aEtrm are submitteO rn sngte opy accompanied by cRF, Lca/ Lci af way b t/b r of radns/rlck cha ran, ;suar:;
56t4_crerottf(

o'qtry^b , o'

lffi*
r*pvder
km@te),
asents Fq @sy

^d.e/ iterature/ 6bro9ue and nd of authorry, Ii eme Emery. mport prmiti dpy or uhrizho D436to^, cunoms pas

certricte or orqni ndenvpbrorhi nvoe, ERqlRc (Expot / hporr Re! siratie c*s ffe otMr addit'ma d(umenE, bot ExP-Fm (Epoi( Pedmanc) nsted bv rhe @n@m bank.

Pnundon of brll 6r

iddttioijs

.nt'v-Ih'd/r!m|t:
fiv

ortur banks.rc od

Ine pcparanon or bil or on fre iop nqht

offi

sry G nma
of

b,

of

srv.

y dom by d1e C&F

2. 4. 5.
cooT
fi6t

Impot (sassaqe) wh te
warehousing o^td B6nd)- Ye

LN

waGhousinq(Ex sond)

GrM
of q@r Bc q,oer 11 .r 5:,iea an qmo. adod ns to' the dso pton of the ommod t rn the aons wrh the dsr pton, srat sto uftti and Ete of

s\,F- F.

mDorted and e&oirca from the counfty are dennf ed

sdiedu e of the customs rat, these afe showni

v!l!.sd

of Good.: Fof ttre of ooods, GAn va uarjon or nc ore wTo is forowed. GATT var@ion s ommony kmwn s tGns..ton value Ii 9ft6r, y p. d or tsyabre ror rhe q@ds bernq va ud whn e a /o' eioon to the @unEy or onditon or onsidednon wil be ncuded. If tan$dis va ue 5 not ryailable 5 nor acceptabre, trie asrffst ped* for riw othe nefr.ds of detemin n9 , nly: (a) dF hne.1'on value or rhe g..ds b dr eoods be ne ued, (b) the rank on Btk of soods sim rar ro rhe qo.ds 'd6b6 be va ued/ G) the dducnve methc., (d) dF @mpuH value method, and (e) ttE Ya I b.d mthod"
ntrcduced by

pumo

npo.taiiotr

o o$

^s

E! 01r}t!!!!tltuS!sdri

To detemine .dren Hs .ode, aclua valw, preHt d of smuqq m9 and m $ de a6rion, smetin6 so.d5 mported d to be exported a physicny 6mined. ftev ous y a mst a rhe q@!s were esmined But under a ne pdedurc or impod dearan.e, 9s% of the imp.st dnighmftt! arc ceared wrtrrout phys6 dam nation, 4olo are examined on rcndom sdion and l% s d*ded by the

lh.!..ton ptu edur. rpil): the y*r 2000 GATT vauaron 5ystem had been Sansadeh ButatthetmelF.ustoo5adm0srratonwasnotfutyprepadtropwrhthe 'nLo!u.e system and the va uat on data bae for th s purpose was irt ady for u+. soi the goremmenr ^eeden d6 dea to frandatory PsI system on a temporary basts as a stop qap aranqement. pSI Crmpny ^trodlc was gven the task of isumq on Reoo/r of F^dng (cRF) c(n@te, tor an mporca ommod'ry wth me excpton. h tlE cRf PSI Como.ny Ded6 spe.fic nfmano^ regardrnq quanrry, q6r'ty, va ue and mpo&b ity of tre q..as. In't arry dE a.t 5r o! ared thar dis ertjfrte sha b rhe bas s for assment or lt mmodity. If dl* F any eq( mate d sepancy or atry omsd d any th nor wh ch frpotub ity, duty and tar6, tne asing ofFcr cn ld vE ciF and the 'nfr@e th nomar conmod'ty uMer thE rysrem 9t% of ure total osqnments are ddred w'drod em nat oni'namdE tne rcst 4q,6 are *fr'ned on a Gndom and r% s etdted by tr comm$ o@r
Pb-shlbrent
n

Ii

drcte

oi

p'6

ass

trd.m6t ot Brll ol Enrr: pre*nt ! statve ara.gement arows c&f agent ro customs adtDnty but, s mandatory have ssnaturc of tne importer on the

Ar*

rE

(.rouney or

sr

or

Eftiy

s shown

'n

the attadred shee0 In short, at

entyatatherourcustomslrou r 6t tn

faG of tr. At

B/E !o the present

B/

E s presented to the pre-

"F#"
e^try manifd

| 5 prented ro rh daia entsy d6k. Data Entsy dek entered ar 6mpde. A odsnent d'p s I'ven b the c&F agnt as a pdr or reiMng of rhe 3/E. alone wisr allilF submitrd dtumenG a p. nt @t.opy of d.e s/E is qd to s asent son Aft6 asnd p.id olt or assment shet s s vs to tlE CAf asst to. parm$t or duly and taxs Duty and 1316 arc p.id n $e dsgMted bank After r@vnq or th p.nert drp aoig wtn the asssmst rc!@, the q-ds mpoftd shan be ddrea tim $ dstoms port wisrin diirty day! n d* ot customs a r port wifin Mdty one days. If th rmpqter fa 5 to c@ tlre qoads witt' n tne nipulated pnod,
ciri frion,
and then
n the

gmds may be sold by dl tusoms authorty

audltlno: As th pmces or goods cea6nG has b*n lmp fied a^d : numbs or sbges abd t0 liuman inbrreHce have ben e m'.ated, e the need or post c@Gn@ aud t was flt. So the lesa framM{ for post c earanc audtin! was nsrted in the Act m the year 2000. rh pdedure of pct cleaGn@ was be nq develop and s be nq us"d by .ustoms dff'. a s cGloms va uation offie has ben gin he rc50@5b of P6t c aEnce Aud r.
rc

to* d.rhn..

ns 5 to secure to go.ds the fi{a trcatment tlrat a t x ousht to be lryied at n t me h the manrer most onven ent rd it5 payment Tne warehous n9 s thd tr. ra. ty or detu p.yment ot.ustnldur6, vaue add! tax, etc eMable on the so.ds warehousd tlltE actlald@fan@ of ttE sne lor home onsumpton ot for rcxpdtinq them to forciqn d6t natons rre or dubes and taxes noma y wth^ a r dd fixed by nre gdmment rrcm tim b r me, f6n llie dals .r eidim or rJE warchous nq bond The warcheenq rac liti6 allw an m9oftr ma*t nE @ rer or U'e qoods s pm ttd orerat ds on rh e qo.d, in ttE bonded warehoue and m anltacture lo, ll oAod ma*et widbd parrnent or duty. Warehous nO lac b6 ac aLLabe mry at pa de.lad a5 w.rehsnq si.uqs by rlte NBR. Tm ryoer of waEh&s may operat in sldr ddaEd wahousng ehous and onvate bo^dd warelitu d'@ wh d are rcmdv state owned @ted n the cu*omrhous or rn the land cusloms stat ons. frNate ng trr" 6*'s own gd' c.nm $'or dr clstms s U appd no author t or bonded warerEues L@ne L@s a sGnted rs a perlod or N year to b. rentued annually (!@ 6 lrabre to 6nc don for cdvction of tne ll@n@ of any otr4 u^ds dr art re atmq to wa@house d for a^y of any condit on prcv de lnthe icence To entry q@ds rn a pr vate bonded warehouse an ii to 'nf.'ngsent b.nd 3/E c submitted to dre customs author q at tlle n9 plac Aiter a+$ment of the wa hou e of 11 90ods, the Dwner by eut ng a 'mport bo^d take5 delvery or tlre qoods and cre the 9ood5 to the wafehoue. In se of home consumpton bond lhe owner subm ts d bond B/E for the raw matef a to asss dtrty and taxes Afier ase$hent and payhent of duty and tdes owner takes de very ol the soods rrom the wafehouse and pio@ds for per o! E sr fronth. I^ case or dpoft ore^ted bonled wachous6, manufacturn9. h strdr 6s* bond ^g sends r to the oae of dpotu afrer p.ees nq of trre gmds trre owner obt n a ut zauon delaration rrcm the con@med authq,ty ror tak nq de @ry or Ew matenals rrcm drc x@fts a utLiaton lm$'6 hav @ 5tFs auttror ty. For t'e qpet or ente! bonded wa rehou F5, bondins psod 5 l3 month. An nua aud'tiig of a dE wahdue a.tjvitis is do^e byfr co@n authofry Re6ty qovmmnt has decded to 6ni.i home @nsunptjon warehoue lcen@. wareiFus cence rd erpo.t d'sted ndu5tri6 s qranted a5
Th dblect of warehous

3nd

TE tm DGwbad" s app d to an amount cusMtdlt'6 not exceding s@n eiqhE rcmind n pa'd b.d on the qpoctm or tt mpdten qa.ds on whLd, rhey werc ld ed an! pa'd @d er. the Ph @phy

?ffi"
,.@,o- o.;e

f 6.d}d4d"

uade tucl ' roep4edld'r'r

BJt rh'5

!d!!!e,leo!&-r!C&!e4 dNNY or le 'udr! ad Crtutrr o'e,@ at <n1 ca o' d ' A\@1rad" npo( d o smd'no, tuaqd d duty. Ltae o *t.i"oJq-*os5lrcntfu'!adE'h1'h"na1f6%d9o.d5''oa uTm. ine n,e.me neroa are d e d..e J d'' Aa Ad cusion' ole16ae@noe@ M6t of th off^G Laid dfrn' has ben pL ea.n offe^c shment aqa'nst .".to" ris tt'" A.t, " dore'n tre d.harenb ptN'no 4 d -d ir 4 ore' 4 d c$ r" "h"*i" "i a- -du!.e\ p.r s :;" FD A(1 bol ol@ d vaq {'cte T\.F cie. \o@e'. se orec!sI- a'e sr'n'\ Faerea zrc *.,t"ui - o- n" -r... -,tonq dn No!1o!'ar'pu-t trc't'd' on iie dP-d" (d) rp smcn lir.r -.rsi"'. qo. .o'"
ad
(e)

fim

'm@ed

"rb! a mag6tate

Pc{!rd-&t!4llati!!r

- o o t sron o'a@'s ard mcid o -* sdonr7eoittsA4+d*eddLdcdo'eou"'db" a,". ed5 *i"i ,, o!#* ' t" * * oit qood. At Drsmt cmm6s o^er or custdris has power to ad)udqed Iiilil i"it"., *t* "i iii.'"c"*!i.*,ru6*q,Etbat,lotadJudidnonofa^yoffe oppotunrtv or bnq h@d But' thre arc provsms or ii..r""o" ^*t u. o*" "t " r$iabre iii'a,L,.. rr r'" .-'o" q * - ",r x on o' on-;e 5 dotr d"t and -A 4'r' a@dr c ',i.:;;"*;",*"'.",.r'|cld{L\'iD are a $ anv pack q d oths dtst $eimr a^d the @^vvan@ fili i-'q""a, -;h"*ed, "ir,.^ ".
Lr

A!!!.h

;;;;';;;; .ii;i-,o^""

} iilr."; **:$[l]if 1i : T;'n e,;'i, **i""fiir #;K:ffi aemr ;nNimrieidsd


q m:, m7e. o- dppd. io -rc 9F Cd

"" oFei ",r"'. o'.*'r.* -,


"'
o
appa ed

r\

-an
otr

@d

date

dff

o
<

d q@' 15.'e6A. tu.ao'rd i'- ''o' u5''' or he


16
^

cor-Evo'e

'op'a

Anv

pen^aeqr+s