Refund of, and exemption from, cess
5. The [National Board of Revenue] may make rules providing, on such conditions as may be specified in the rules, for-
(a) the refund of duty levied where articles are, exported by land and subsequently imported into Bangladesh, and
(b) the export by land, without payment of the duty of articles, which are subsequently to be imported into Bangladesh.
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Ministry of Law, Justice and Parliamentary Affairs