প্রিন্ট ভিউ
দ্বিতীয় অধ্যায়
Customs Act, 1969 (Act No. IV of 1969) এর সংশোধন
২। Customs Act, 1969 (Act No. IV of 1969), অতঃপর উক্ত Act বলিয়া উল্লিখিত,এর section 2 এর clause (c) এর পরিবর্তে নিম্নরূপ clause (c) প্রতিস্থাপিত হইবে, যথা:-
“(c) “ bill of entry” means a bill of entry delivered under section 79 or section 104, and includes, an electronically transmitted bill of entry in such cases and in such manner containing such particulars as the Board may specify;”।
৩। উক্ত Actএর section 15 এর clause (g) তে উল্লিখিত “Patents And Designs Act, 1911 (Act No. II of 1911)” শব্দগুলি, কমা, সংখ্যাগুলি, বন্ধনী ও চিহ্ন এর পরিবর্তে “বাংলাদেশ পেটেন্ট আইন, ২০২২ (২০২২ সনের ৫ নং আইন)” শব্দগুলি, কমা, সংখ্যাগুলি ও বন্ধনী প্রতিস্থাপিত হইবে।
৪। উক্ত Act এর section 104 এর পরিবর্তে নিম্নরূপ section 104 প্রতিস্থাপিত হইবে, যথা:-
“104. Clearance of bonded goods for home-consumption.-Any owner of warehoused goods may, at any time within the period of their warehousing under section 98, subject to submission of an ex-bond bill of entry in such form and manner and containing such particulars as the Board may direct, to the Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board, clear such goods for home-consumption by paying-
(a) the duty assessed on such goods under the provisions of this Act; and
(b) all rent, penalties, interest and other charges payable in respect of such goods :
Provided that necessary permission shall be taken from Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board fifteen days in advance in case of special bonded warehouse for special purposes to be determined by the Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board.”।
৫। উক্ত Act এর section 114 এর-
(ক) sub-section (1) এর পরিবর্তে নিম্নরূপ sub-section (1) প্রতিস্থাপিত হইবে, যথা:-
“(1) A register shall be kept of all bonds entered into for customs-duties on warehoused goods, and entry shall be made for all goods irrespective of duty paid or not in separate manner in such register of all particulars required by section 113 to be specified, or in the case of Special Bonded warehouse entry shall be made in a register to be prescribed by the Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board.”;
(খ) sub-section (2) এর পর নিম্নরূপ নূতন sub-section (3) সংযোজিত হইবে, যথা:-
“(3) Any owner of a bonded warehouse or a special bonded warehouse shall make entry of the particulars of goods purchased from local market or imported by payment of duties and taxes into the register as prescirbed by the Commissioner of Customs (Bond) or any other Commissioner of Customs authorized by the Board.”।
৬। উক্ত Act এর section 196 এর sub-section (2) এর clause (c) এর পরিবর্তে নিম্নরূপ clause (c) প্রতিস্থাপিত হইবে, যথা:-
“(c) he is an Additional District Judge.”।
৭। 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. IV of 1969), অতঃপর Customs Act বলিয়া উল্লিখিত, এর FIRST SCHEDULE এ নিম্নলিখিত সংশোধনীগুলি অন্তর্ভুক্ত হইবে:]
(১) 79 নং পৃষ্ঠার কলাম (1) এ উল্লিখিত Heading 27.09 এর আওতাভুক্ত কলাম (2) তে বর্ণিত H.S. Code “2709.00.00” এর বিপরীতে কলাম (5) এ উল্লিখিত “BDT 1117 per Barrel” শব্দসমূহ ও সংখ্যাসমূহের পরিবর্তে “5%” সংখ্যা ও চিহ্ন প্রতিস্থাপিত হইবে।
(2) 79, 80 ও 81 নং প্রষ্ঠার কলাম (1) এ উল্লিখিত Heading 27.10 এবং উহার আওতাভুক্ত কলাম (2), (3), (4), (5) ও (6) তে উল্লিখিত এন্ট্রিসমূহের পরিবর্তে নিম্নবর্ণিত Heading 27.10 এবং উহার আওতাভুক্ত কলাম (2), (3), (4), (5) ও (6) তে উল্লিখিত এন্ট্রিসমূহ প্রতিস্থাপিত হইবে।
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“27.10 |
Petroleum oils and oils obtained from bituminous minerals, other than crude; preparation not elsewhere specified or included, Containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparation; waste oils. |
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-Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils: |
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-- Light oils and preparations : |
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--- Motor spirit, including aviation spirit : |
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2710.12.11 |
--- |
Motor spirit of H.B.O.C Type |
1 |
10% Free |
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2710.12.19 |
--- |
Other motor spirits, including aviation spirit |
1 |
10% Free |
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2710.12.20 |
--- |
Spirit type Jet fuel |
1 |
10% Free |
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--- |
Other lights oils and preparation : |
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2710.12.31 |
--- |
White spirit |
1 |
10% Free |
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2710.12.32 |
--- |
Naphtha |
1 |
10% Free |
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2710.12.39 |
--- |
Other |
1 |
25% Free |
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-- |
Kerosene, including kerosene type jet fuels : |
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2710.12.41 |
-- |
J.P.I kerosene type jet fuels |
1 |
10% Free |
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2710.12.42 |
---- J.P.4 kerosene type jet fuels |
1 |
10% Free |
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2710.12.42 |
---- J.P.4 kerosene type jet fuels |
1 |
10% Free |
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2710.12.43 |
---- Other kerosene type jet fuels |
1 |
10% Free |
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2710.12.49 |
---- Other kerosene |
1 |
10% Free |
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2710.12.50 |
---- Other medium oils and preparations |
1 |
25% Free |
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---- Gas oils : |
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2710.12.61 |
---- Light diesel oils |
1 |
10% Free |
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2710.12.62 |
---- High speed diesel oils |
1 |
10% Free |
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2710.12.69 |
---- Other |
1 |
25% Free |
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---- Other : |
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---- Fuel oils : |
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2710.19.11 |
---- Furnace oil |
1 |
10% Free |
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2710.19.19 |
---- Other : |
1 |
25% Free |
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---- Base oils : |
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2710.19.21 |
---- Base oil imported in bulk by industrial IRC holder VAT compliant pertroleum products processing or lube blending industry |
kg |
5% Free |
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2710.19.22 |
---- Recycled lube base oil |
kg |
25% Free |
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2710.19.29 |
---- Other |
kg |
25% Free |
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---- Lubricating oils : |
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2710.19.31 |
---- Lubricating oil, that is oil such as is not ordinarily used for any other purpose than lubrication, excluding, any mineral oil which has is flashing point below 220oF by Abel’s close test |
kg |
15% Free |
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2710.19.32 |
---- Recycled Lubricating oil |
kg |
25% Free |
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2710.19.39 |
---- Other |
kg |
25% Free |
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---- Heavy normal paraffin : |
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2710.19.41 |
---- In drum |
kg |
15% Free |
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2710.19.49 |
---- Other |
kg |
15% Free |
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---- Liquid paraffin : |
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2710.19.51 |
---- In drum |
kg |
15% Free |
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2710.19.59 |
---- Other |
kg |
15% Free |
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---- Other paraffin : |
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2710.19.61 |
--- In drum |
kg |
15% Free |
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2710.19.69 |
---- Other |
kg |
15% Free |
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--- Transformer oil : |
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2710.19.71 |
---- In drum |
kg |
10% |
Free |
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2710.19.79 |
---- Other |
kg |
10% |
Free |
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--- Greases (mineral) : |
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2710.19.81 |
---- Wrapped/canned up to 2.5kg |
kg |
25% |
Free |
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2710.19.89 |
---- Other |
kg |
25% |
Free |
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--- Other heavy oil and preparation : |
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2710.19.91 |
---- Mineral oil which has its flashing point at or above 200°F and is ordinarily used for the batching at jute of other fibre |
kg |
15% |
Free |
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2710.19.92 |
---- Mineral oil for the manufacture of insecticides |
kg |
5% |
Free |
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2710.19.93 |
---- Partly refined petroleum including topped crudes |
kg |
25% |
Free |
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2710.19.99 |
---- Other |
kg |
25% |
Free |
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2710.20.00 |
- Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils - Waste oils : |
kg |
10% |
Free |
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2710.91.00 |
-- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) |
kg |
25% |
Free |
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2710.99.00 |
-- Other |
kg |
25% Free” |
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