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18/08/2022
The Customs Act, 1969

The Customs Act, 1969

( ACT NO. IV OF 1969 )

Chapter XIV

EXPORTATION OR SHIPMENT AND RELANDING

No goods to be loaded on a conveyance, till entry outwards or permission granted
130. No goods other than passenger's baggage or mail bags or ballast urgently required for a vessel's safety shall be loaded or water-borne to be loaded on a conveyance at a place in a customs-station approved for the purpose under clause (b) of section 10, until an order under section 50 in respect of the conveyance has been given or permission in this behalf in writing has been granted by the appropriate officer.
Clearance for exportation
131. 1[(1)] No goods shall be loaded for exportation until-
 
 
 
 
(a) in the case of goods other than passengers' baggage and mail bag-
 
 
 
 
2[(i) the owner has delivered to the appropriate officer or, if the owner is a registered user, he has transmitted to the Customs computer system, a bill of export in such form and manner and containing such particulars as the Board may, by order, direct from time to time 3[:
 
 
 
 
Provided that the Commissioner of Customs may within a period of six months require the owner who has electronically transmitted a bill of export to the Customs computer system to submit to the appropriate officer a bill of export in paper duly signed by him or his authorised agent containing such information as the said Commissioner may specify;]]
 
 
 
 
(ii) such owner has paid the duties payable on such goods;
 
 
 
 
(iii) such bill has been passed by the appropriate officer; and
 
 
 
 
(b) in the case of passengers' baggage or mail bags, the appropriate officer has permitted them to be exported:
 
 
 
 
Provided that the Board may in the case of any customs-station or wharf, by notification in the official Gazette, and subject to such restrictions and conditions, if any, as it thinks fit, exempt any specified goods or class of goods or any specified person or class of persons, from all or any of the provisions of this section 4[:
 
 
Provided further that where the appropriate officer, in a particular case, has reason to believe that exportation of any goods in respect of which exemption has been notified under the first proviso should be intervened before its loading for exportation, he may, upon recording reasons, examine the goods or the bill of export or both, and may take other necessary action under this Act.]
 
 
 
 
5[(2) In a case where exemption has been allowed under the proviso to sub-section (1) and any goods have been exported subject to any conditions or under any guarantee or undertaking, the exporter shall forthwith fulfil such conditions or, as the case may be, the terms of the guarantee or undertaking and submit to the appropriate officer documents relating thereto, including proceeds realisation certificate or such other documentary evidence showing the remittance to Bangladesh of the sale proceeds of the goods exported as may be acceptable to the Board.]
Bond required in certain cases before exportation
132. Before any warehoused goods subject to excise duties, or goods entitled to drawback or repayment of customs-duties on exportation, or goods exportable only under particular rules or restrictions, are permitted to be exported, the owner shall, if required so to do, give security by bond in such sum not exceeding twice the duty leviable on such goods as the appropriate officer directs, with one sufficient surety, that such goods shall be exported and landed at the place for which they are entered outwards or shall be otherwise accounted for to the satisfaction of such officer.
Additional charge on goods cleared for export after port-clearance granted
133. Where the goods are cleared for shipment on a bill of export presented after port-clearance or permission to depart has been granted, the appropriate officer may, if he thinks fit, levy, in addition to any duty to which such goods are ordinarily liable, a charge not exceeding one per cent of the value of the goods determined in accordance with the provisions of section 25.
Notice of non-loading or re-landing and return of duty thereon
134. (1) If any goods mentioned in a bill of export or manifest be not loaded or be loaded and afterwards re-landed, the owner shall before the expiration of fifteen clear working days after the conveyance on which such goods were intended to be loaded or from which they were re-landed has left the customs-station, give information of such short-loading or re-landing to the appropriate officer save where the latter has occasioned the short-loading or re-landing.
 
 
 
 
(2) Upon an application being made to the appropriate officer within one year of such short-loading or re-landing any duty levied upon goods not loaded or upon goods loaded and afterwards re-landed shall be refunded to the person on whose behalf such duty was paid:
 
 
 
 
Provided that, where the required information of short-loading or re-landing is not given within the aforesaid period of fifteen days, the appropriate officer may make refund of duty contingent upon payment of such penalty, if any, as he may see fit to impose.
Goods re-landed or transhipped from a conveyance returning to a customs-station or putting into another customs-station
135. (1) If, after having cleared from any customs-station any conveyance without having discharged her cargo returns to such customs-station or puts into any other customs-station, any owner of goods in such conveyance, if he desires to land or tranship the same or any portion thereof for re-export, may, with the consent of the person-in-charge of the conveyance, apply to the appropriate officer in that behalf.
 
 
 
 
(2) The appropriate officer, if he grants the application, shall thereupon send an officer of Customs to watch the conveyance and to take charge of such goods during such re-landing or transhipment.
 
 
 
 
(3) Such goods shall not be allowed to be transhipped or re-exported free of duty by reason of the previous settlement of duty at the time of first export unless they are lodged and remain, until the time of re-export under the custody of an officer of Customs, in a place appointed by the appropriate officer, or are transhipped under such custody.
 
 
 
 
(4) All expenses attending such custody shall be borne by the owner.
Conveyance returning to customs-station may enter and land goods
136. (1) In either of the cases mentioned in section 135, the person-in-charge of the conveyance may enter such conveyance inwards and any owner of goods thereon may, with the consent of the person-in-charge of conveyance, land the same under the provisions of this Act and the rules.
 
 
(2) In every such case, any export duty paid shall be refunded on an application made by the owner of such goods within one year of their landing and any amount paid to owners as drawback or repayment of duty (whether of customs, excise or any other tax) shall be recovered from him or adjusted against the amount refundable.
Landing of goods during repairs
137. (1) The appropriate officer may, on application by the person-in-charge of a conveyance which is obliged before completing her journey or voyage to put into any customs-station for repairs, permit him to land the goods or any portion thereof, and to place it in the custody of an officer of Customs during such repairs, and to load and export the same free of duty.
 
 
 
 
(2) All expenses attending such custody shall be borne by the person-in-charge of the conveyance.
Frustrated cargo 6[and other than Frustrated cargo] how dealt with
138. (1) Where any goods are brought into a customs-station by reason of inadvertence, mis-direction or untraceability of the consignee, the Commissioner of Customs may, on application by the person-in-charge of the conveyance which brought such goods or of the consignor of such goods and subject to rules, allow export of such goods without payment of any duties (whether of import or export) chargeable thereon, provided that such goods have remained and a re-exported under the custody of an officer of Customs.
 
 
 
 
7[(1A) Where any goods are brought into a customs-station by a reason other than the reasons mentioned in sub-section(1), the Commissioner of Customs may, with prior approval of the Board, allow re-exportation of such goods without payment of any duties chargeable thereon.]
 
 
 
 
(2) All expenses attending to such custody shall be borne by the applicant.
 
 

  • 1
    The existing provision was numbered as sub-section (1) of that section by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)
  • 2
    Sub-clause (i) was substituted by section 40 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 3
    The colon (:) was substituted for the semi-colon (;) and the proviso was added by section 20 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)
  • 4
    The colon (:) was substituted for the full-stop (.) and the proviso was added thereafter by section 40 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 5
    Sub-section (2) was added by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)
  • 6
    The words “and other than frustrated cargo” were inserted by section 11 of the Finance Act,2010(Act No.XXXIII of 2010).
  • 7
    Sub-section(1A) was substituted by section 11 of the Finance Act,2010(Act No.XXXIII of 2010).
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