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
