The Customs Act, 1969

( ACT NO. IV OF 1969 )

18. Goods dutiable

18A. Imposition of countervailing duty

18B. Imposition of anti-dumping duty

18C. No imposition under section 18A or 18B in certain cases

18D. Appeal against imposition of countervailing or anti-dumping duty

18E. Imposition of safeguard duty

19. General power to exempt from customs-duties

20. [Government’s power] to grant exemption from duty in exceptional circumstances

21. Power to deliver certain goods without payment of duty and to repay duty on certain goods

22. Re-importation of goods produced or manufactured in Bangladesh

23. Goods, derelict, wreck, etc.

24. Provisions and stores may be exported free of duty

25. [Value of goods for assessment purposes]

25A. Pre-shipment inspection agencies and assessment on the basis of their certificates

25B. Optional pre-shipment Inspection.

25C. Pre-shipment inspection service charge

26. Requisition to produce documents

26A. Further powers in relation to documents

26B. A Customs officer may take possession of and retain documents and records

26C. Copying of documents obtained during search

26D. Retention of documents and goods obtained during search

27. Abatement of duty on damaged, deteriorated, lost, or destroyed goods

28. Power to test and denature imported spirit

29. Restriction on amendment of bill of entry or bill of export

30. [Date for determination of rate of duty, value and exchange rate for imported goods]

30A. Value and effective rate of duty

31. Date for determination of export duty

32. Untrue statement, error, etc.

33. Refund to be claimed within [six months]

34. Power to give credit for, and keep account current of, duties and charges

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Ministry of Law, Justice and Parliamentary Affairs