৮ ।  Customs Act,1969 (Act No. IV of 1969), অতঃপর উক্ত Act বলিয়া উল্লিখিত, এর section 3 এর clause (d) এর পর নিম্নরূপ নূতন clause (dd) সন্নিবেশিত হইবে, যথা:—

“(dd) a Commissioner of Customs (Single Window);”।

৯।  উক্ত Act এর section 18 এর sub-section (1) এর proviso এর পরিবর্তে নিম্নরূপ proviso প্রতিস্থাপিত হইবে, যথা:—

“Provided that no customs duty and regulatory duty under this Act or any other tax leviable under any other law for the time being in force shall, subject to such conditions, limitations or restrictions as the Board may, from time to time, by notification in the official Gazette, impose, be levied or collected in respect thereof, if the value of the goods for assessment purpose in any one consignment does not exceed two thousand taka.”।

১০।  উক্ত Act এর section 79 এর sub-section (1A) এর পর নিম্নরূপ নূতন sub-section (1B) সন্নিবেশিত হইবে, যথা:—

"(1B) A bill of entry under sub-section (1) shall be delivered within five working days since the arrival of goods:

Provided that the Board may, by notification in the official Gazette, extend such time upon stipulating such conditions or limitations as it deems fit and proper."।

১২।  Act No. IV of 1969 এর section 196 এর সংশোধন।— উক্ত Act এর section 196 এর পরিবর্তে নিম্নরূপ section 196 প্রতিস্থাপিত  হইবে, যথা:—

“196. Appellate Tribunal—(1) The Government shall constitute an Appellate Tribunal to be called the Customs, Excise and VAT Appellate Tribunal which shall consist of as many members as it thinks fit to exercise the powers and discharge the functions conferred on the Appellate Tribunal by this Act.

(2) A person shall not be appointed as a member of the Customs, Excise and VAT Appellate Tribunal unless—

(a) he was or is a member of the Board or holds the current charge of a member of the Board; or

(b) he is a commissioner of Customs, Excise & VAT having experience of at least one year; or

(c) he is, was or has been a District Judge.

(3) The Government shall appoint one of the members of the Appellate Tribunal to be the President thereof, who is a member of the Board or holds the current charge of a member of the Board.”

১৩। উক্ত Act এর section 196C এর sub-section (2) ও (3) এর পরিবর্তে নিম্নরূপ sub-section (2) ও (3) প্রতিস্থাপিত হইবে, যথা:—

“(2) Subject to the provisions of sub-sections (3) and (4), a Bench shall consist of any two members.

(3) Every appeal against a decision or order relating, among other things, to the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment shall be heard by a special Bench constituted by the President for hearing such appeals and such Bench shall consist of not less than two members.”।

১৪।  উক্ত Act এর section 197C এর পর নিম্নরূপ নূতন section 197D সন্নিবেশিত হইবে, যথা:—

“197D. Establishment of Bangladesh Single Window— (1) The Government may, by notification in the official Gazette, establish Bangladesh Single Window (BSW) which shall serve as the single electronic entry point and a platform for person involved in import, export, warehousing, transit or transhipment of goods.

(2) There may be a Commissionerate to be called the Bangladesh Single Window Commissionerate which shall be responsible for the operation of the Bangladesh Single Window.

(3) The Bangladesh Single Window Commissionerate shall consist of the Commissioner of Customs (Single Window) and other designated representative from the certificate, license and permit issuing agencies or bodies, as the case may be.

(4) The functions of the Bangladesh Single Window Commissionerate shall be determined by the Board by notification in the official Gazette.

(5) Any person intending to engage in import, export, warehousing, transit or transhipment of goods, shall submit data and documents electronically to the Bangladesh Single Window in such form and manner as may be prescribed by the Board.

(6) The Board may, by notification in the official Gazette, constitute a Standing Committee with the following members, namely:—

(a) Chairman, the National Board of Revenue, who shall also be its Chairperson;

(b)  a Member (Customs), the National Board of Revenue, who shall also be its Member Secretary; and

(c)  one representative from each of the certificate, license and permit issuing agencies or bodies, as the case may be.

(7) The Standing Committee formed under sub-section (6) shall supervise and coordinate the activities of the Bangladesh Single Window Commissionerate and give necessary advice to it.

(8) The Board may, by rules, prescribe the procedure, fees and other charges for the use of Bangladesh Single Window.”।

১৫।  উক্ত Act এর FIRST SCHEDULE এর পরিবর্তে এই আইনের তফসিল-১ এ উল্লিখিত “FIRST SCHEDULE” (পৃথকভাবে মুদ্রিত) প্রতিস্থাপিত হইবে।

[The Customs Act, 1969 (Act no. IVof 1969), অতঃপর উক্ত Act বলিয়া উল্লিখিত, এর FIRST SCHEDULE এ নিম্নলিখিত সংশোধনীগুলি অন্তর্ভুক্ত হইবে:]

(১) 88 নং পৃষ্ঠার কলাম (1) এ উল্লিখিত Heading 28.33 এর আওতাভুক্ত কলাম (2) তে বর্ণিত H.S.Code “2833.19.00” এর বিপরীতে কলাম (5) এ উল্লিখিত এন্ট্রি “10%” এর পরিবর্তে এন্ট্রি “15%” প্রতিস্থাপিত হইবে।

(২) 114 নং পৃষ্ঠার কলাম (1) এ উল্লিখিত Heading 32.05 এর আওতাভুক্ত কলাম (2) তে বর্ণিত H.S.Code “3205.00.00” এর বিপরীতে কলাম (5) এ উল্লিখিত এন্ট্রি “15%” এর পরিবর্তে এন্ট্রি “5%” প্রতিস্থাপিত হইবে। 

(৩)131 নং পৃষ্ঠার কলাম (1) এ উল্লিখিত Heading 38.24 এর আওতাভুক্ত কলাম (2) তে বর্ণিত  H.S.Code “3824.99.50” এবং উহার বিপরীতে কলাম (3), (4), (5) ও (6) তে উল্লিখিতি এন্ট্রিসমূহের পর নিম্নবর্ণিত H.S.Code “3824.99.60” এবং উহার বিপরীতে কলাম (3), (4), (5) ও (6) তে উল্লিখিতি এন্ট্রিসমূহ সন্নিবেশিত হইবে, যথা:-

     “3824.99.60 --- Calcium Chloride based container kg 10% Free”।

                    desiccant

(৪) 274 নং পৃষ্ঠার কলাম (1) এ উল্লিখিত Heading 84.03 এর বিপরীতে কলাম (3) এ উল্লিখিত “Central heading boilers other than those of heading 84.02.” শব্দগুলি, সংখ্যাগুলি ও চিহ্নগুলির পরিবর্তে “Central heating boilers other than those of  heading 84.02.” শব্দগুলি, সংখ্যাগুলি ও চিহ্নগুলি প্রতিস্থাপিত হইবে।