প্রিন্ট ভিউ

[সেকশন সূচি]

অর্থ আইন, ২০২৩

( ২০২৩ সনের ১৪ নং আইন )

দ্বিতীয় অধ্যায়

Customs Act, 1969 (Act No. IV of 1969) এর সংশোধন

Act No. IV of 1969 এর FIRST SCHEDULE এর প্রতিস্থাপন

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।

 

 

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.

 

 

 

-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:

 

 

 

--     Light oils and preparations :

 

 

 

---    Motor spirit, including aviation spirit :

 

 

2710.12.11

---

Motor spirit of H.B.O.C Type

1

10% Free

2710.12.19

---

Other motor spirits, including aviation spirit

1

10% Free

2710.12.20

---

Spirit type Jet fuel

1

10% Free

 

---

Other lights oils and preparation :

 

 

2710.12.31

---

White spirit

1

10% Free

2710.12.32

---

Naphtha

1

10% Free

2710.12.39

---

Other

1

25% Free

 

--

Kerosene, including kerosene type jet fuels :

 

 

2710.12.41

--

J.P.I kerosene type jet fuels

1

10% Free

 

2710.12.42

----   J.P.4 kerosene type jet fuels

1

10% Free

2710.12.42

----   J.P.4 kerosene type jet fuels

1

10% Free

2710.12.43

----   Other kerosene type jet fuels

1

10% Free

2710.12.49

----   Other kerosene

1

10% Free

2710.12.50

----   Other medium oils and preparations

1

25% Free

 

----   Gas oils :

 

 

2710.12.61

----   Light diesel oils

1

10% Free

2710.12.62

----   High speed diesel oils

1

10% Free

2710.12.69

----   Other

1

25% Free

 

----   Other :

 

 

 

----   Fuel oils :

 

 

2710.19.11

----   Furnace oil

1

10% Free

2710.19.19

----   Other :

1

25% Free

 

----   Base oils :

 

 

2710.19.21

----   Base oil imported in bulk by industrial IRC holder VAT compliant pertroleum products processing or lube blending industry

kg

5% Free

2710.19.22

----   Recycled lube base oil

kg

25% Free

2710.19.29

----   Other

kg

25% Free

 

----   Lubricating oils :

 

 

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

2710.19.32

----   Recycled Lubricating oil

kg

25% Free

2710.19.39

----   Other

kg

25% Free

 

----   Heavy normal paraffin :

 

 

2710.19.41

----   In drum

kg

15% Free

2710.19.49

----   Other

kg

15% Free

 

----   Liquid paraffin :

 

 

2710.19.51

----   In drum

kg

15% Free

2710.19.59

----   Other

kg

15% Free

 

----   Other paraffin :

 

 

2710.19.61

---    In drum

kg

15% Free

2710.19.69

---- Other

kg

15% Free

 

---    Transformer oil :

 

2710.19.71

---- In drum

kg

10%

Free

2710.19.79

---- Other

kg

10%

Free

 

---    Greases (mineral) :

 

 

 

2710.19.81

---- Wrapped/canned up to 2.5kg

kg

25%

Free

2710.19.89

---- Other

kg

25%

Free

 

---    Other heavy oil and preparation :

 

 

 

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

2710.19.92

---- Mineral oil for the manufacture of insecticides

kg

5%

Free

2710.19.93

----  Partly refined petroleum including topped crudes

kg

25%

Free

2710.19.99

---- Other

kg

25%

Free

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

2710.91.00

--     Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)

kg

25%

Free

2710.99.00

--     Other

kg

25% Free”


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Ministry of Law, Justice and Parliamentary Affairs