The Customs Act, 1969

The Customs Act, 1969

( ACT NO. IV OF 1969 )

Chapter VI


Drawback of the export on imported goods
35. Subject to the subsequent provisions of this Chapter and the rules, when any goods, capable of being easily identified, which have been imported into Bangladesh and upon which customs-duties have been paid on importation, are exported to any place outside Bangladesh or as provisions or stores for use on board a conveyance proceeding to a foreign territory, 1[such duties, not exceeding seven-eighths thereof,] shall be repaid as drawback, subject to the following conditions, namely:-
(1) the goods are identified to the satisfaction of an officer of Customs not below the rank of Assistant Commissioner of Customs at the customs-station, to be the same as had been imported, and
(2) the goods are entered for export within two years of the date of their importation, as shown by the records of the custom-house or if such time is extended by the Board or the Commissioner of Customs for sufficient cause within such extended time:
Provided that the Commissioner of Customs shall not extend the time beyond three years of the importation of such goods.
Explanation.- For the purposes of this section, the goods shall be deemed to have been entered for export on the date on which the bill of export is delivered to the appropriate officer under section 131.
Drawback on goods taken into use between importation and exportation
36. Notwithstanding anything contained in section 35, the repayment of duty as drawback in respect of goods which have been taken into use between their importation and subsequent exportation shall be made in accordance with the provisions of the rules made in that behalf.
Drawback on goods used in the manufacture of goods which are exported
37. Where it appears to the Board that in respect of goods of any class or description manufactured in Bangladesh and exported to any place outside Bangladesh, a drawback of customs-duties should be allowed on any imported goods of a class or description used in the manufacture of such exported goods, the Board may, by notification in the official Gazette, direct that drawback shall be allowed in respect of such imported goods to such extent and subject to such condition as may be provided in the rules.
Power to declare what goods are identifiable and to prohibit drawback in case of specified foreign territory
38. (1) The Board may, from time to time, by notification in the official Gazette, declare what goods shall, for the purposes of this Chapter, be deemed to be not capable of being easily identified.
(2) The Government may, from time to time, by notification in the official Gazette, prohibit the payment of drawback upon the exportation of goods or any specified goods or class of goods to any specified foreign port or territory.
When no drawback allowed
39. Notwithstanding anything hereinbefore contained, no drawback shall be allowed-
(a) upon goods which are required to be included in the export manifest and are not so included, or
(b) when the claim is for drawback amounting, in respect of any single shipment, to less than hundred Taka, or
(c) unless the claim for drawback has been made and established at the time of export 2[or within six months from the date of export].
Time of payment of drawback
40. No such payment of drawback shall be made until the vessel carrying the goods has put out to sea or other conveyance has left Bangladesh.
Declaration by parties claiming drawback
41. Every person, or his duly authorised agent, claiming drawback on any goods duly exported shall make and subscribe a declaration that such goods have been actually exported and have not been re-landed and are not intended to be re-landed at any place in Bangladesh and that such person was at the time of entry outwards and export and continues to be entitled to drawback thereon.

  • 1
    The words and commas “such duties, not exceeding seven-eighths thereof,” were substituted for the words “seven-eighths of such duties” by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)
  • 2
    The words “or within six months from the date of export” were inserted by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)
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