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The Customs Act, 1969

( ACT NO. IV OF 1969 )

এই আইন কাস্টমস আইন, ২০২৩ (২০২৩ সনের ৫৭ নং আইন) দ্বারা রহিত করা হইয়াছে।

Chapter VII

ARRIVAL AND DEPARTURE OF CONVEYANCE

Arrival of conveyance
42. (1) The person-in-charge of a conveyance entering Bangladesh from any place outside Bangladesh shall not cause or permit the conveyance to call or to land in the first instance at any place other than a customs-station.
 
 
(2) The provisions of sub-section (1) shall not apply in relation to any conveyance which is compelled by accident, stress of weather or other unavoidable cause to call or land at a place other than a customs-station but the person-in-charge of any such conveyance-
 
 
 
 
(a) shall immediately report its arrival to the nearest officer of Customs or the Officer-in-Charge of the police-station and shall on demand produce before him either the cargo book or the manifest or the log-book belonging to such conveyance;
 
 
 
 
(b) shall not, without the consent of any such officer, permit any goods carried in the conveyance to be unloaded from, or any of the crew or passenger to depart from its vicinity;
 
 
 
 
(c) shall comply with any direction given by such officer with respect to any such goods; and no passenger or member of the crew shall, without the consent of any such officer, leave the vicinity of the conveyance:
 
 
 
 
Provided that nothing in this section shall prohibit the departure of any passenger or member of the crew from the vicinity of, or the removal of goods from, the conveyance where such departure or removal is necessary for reasons of health, safety or the preservation of life or property.
Delivery of import manifest in respect of a vessel

43. (1) The Board may, by notification in the official Gazette, fix a place in any river or port beyond which no vessel arriving shall pass until an import manifest has been delivered to the pilot, 1[officer of Customs, or other person duly authorised to receive the same, or as the case may be, until the manifest has been transmitted to the Customs computer system by a registered user.]

 
 

(2) If in any river or port wherein a place has been fixed by the Board under this section, the master of any vessel arriving remains outside or below the place so fixed, such master shall, nevertheless, within twenty-four hours after the vessel anchors, deliver an import manifest to the pilot, officer of Customs or other person duly authorised to receive the same.

 
 

(3) If any vessel arrives at any customs-port in which a place has not been so fixed, the master of such vessel shall, within twenty-four hours after such vessel has anchored within the limits of the port, deliver an import manifest to the pilot, officer of Customs or other person authorised to receive the same 2[:

 
 
 
 

Provided that if an officer not below the rank of 3[Revenue Officer] is satisfied that the master of the vessel was prevented by circumstances beyond his control from delivering the import manifest within twenty-four hours after the vessel anchored outside or below the place fixed by the Board under sub-section (1), allow it to be delivered within a further period of twenty-four hours or immediately after the first lighter vessel takes berth, whichever is earlier.]

 
 
 
 

(4) Notwithstanding anything hereinbefore contained, the appropriate officer may allow an import manifest to be delivered in anticipation of the arrival of a vessel.

 

4[(5) The Board may, by notification in the official gazette, specify the procedures for submitting a complete electronic import manifest by the master of the vessel or his authorized agent prior to the departure of the vessel from the last port of call.]

Delivery of import manifest in respect of a conveyance other than a vessel

44. The person-in-charge of a conveyance other than a vessel shall, within twenty-four hours after arrival thereof at a land customs-airport or customs-stations, as the case may be, deliver an import manifest to the appropriate officer 5[or if the person-in-charge is a registered user, he may transmit the manifest to the Customs computer system]6[:]

 

7[Provided that the Board may, by notification in the official gazette, specify the procedures for submitting complete electronic cargo, advance passenger manifest and crew information by the person-in-charge of an aircraft or his authorized agent prior to the departure of the aircraft from the last port of call.]

Signature and contents of import manifest and amendment thereof
45. (1) Every manifest delivered under section 43 or section 44 shall be signed by the person-in-charge of the conveyance or his duly authorised agent and shall specify all goods imported in such conveyance showing separately all goods, if any, intended to be landed, transhipped, transited or taken on to another customs-station or to a destination outside Bangladesh and stores intended for consumption at the customs-station or in the outward voyage or journey, and shall be made out in such form and contain such further particulars as the Board may from time to time direct 8[:
 
 
 
 
9[Provided that the manifest transmitted to the Customs computer system by a registered user shall be deemed to have been signed by him.]]
 
 
 
 
(2) The appropriate officer shall permit the person-in-charge of a conveyance or his duly authorised agent to correct any obvious error in the import manifest or to supply any omission which in the opinion of such officer results from accident or inadvertence, by furnishing an amended or supplementary import manifest and shall levy thereon such fees as the Board from time to time directs.
 
 
 
 
10[(3) Notwithstanding anything contained in sub-section (2), the Board may specify, by special Order, the manner, conditions, limitations or restrictions under which the appropriate officer shall permit, the person-in-charge of a conveyance, or his duly authorised agent, to submit an amended or supplementary import manifest in special circumstances and shall levy thereon such fees as the Board may direct.]
Duty of person receiving import manifest
46. The person receiving an import manifest under section 43 or section 44 shall countersign the same and enter thereon such particulars as the Commissioner of Customs from time to time directs 11[, and where the import manifest is transmitted electronically to the Customs computer system by a registered user, the import manifest shall be deemed to have been countersigned by the person authorised to receive such transmission and that person shall comply with the direction of that Commissioner, if any, in this regard].
Bulk not to be broken until manifest, etc., delivered and vessel entered inwards
47. No vessel arriving in any customs-port shall be allowed to break bulk, until an import manifest has been delivered as hereinbefore provided or until a copy of such manifest, together with an application for entry of such vessel inwards, has been presented by the master to the appropriate officer and an order has been given thereon for such entry.
Power to require production of documents and ask questions
48. (1) When an import manifest is presented, the person-in-charge of a conveyance or his duly authorised agent, if required so to do by the appropriate officer, shall deliver to the officer the bill of lading or the bill of freight or a copy thereof for every part of cargo or goods laden on board, journey log-book and any port clearance, docket or other paper granted in respect of such conveyance at the place from which it is stated to have come, and shall answer all such questions relating to the conveyance, goods, crew 12[, passengers] and voyage or journey as are put to him by such officer.
 
 
 
 
(2) The appropriate officer may, if any requisition or question made or put by him under this section is not complied with or answered, refuse to grant permission to a vessel to break bulk and to other conveyance to land the imported goods, as the case may be.
Special pass for breaking bulk
49. Notwithstanding anything contained in section 47 and subject to rules, the appropriate officer may grant, prior to receipt of the import manifest and the entry inwards of a vessel, a special pass permitting bulk to be broken.
Order for entry outwards or loading of goods to be obtained before export goods are loaded
50. (1) No goods other than passengers' baggage and mail bags shall be loaded on a conveyance until-
 
 
 
 
(a) in the case of a vessel, a written application for entry of such vessel outwards, subscribed by the master of such vessel, has been made to the appropriate officer and an order has been given thereon for such entry; and
 
 
 
 
(b) in the case of any other conveyance, a written application for authority to load the goods subscribed by the person-in-charge of the conveyance has been made to the appropriate officer and an order has been given thereon authorising the loading.
 
 
 
 
(2) Every application made under this section shall specify the particulars as prescribed by the Board.
No vessel to depart without port-clearance
51. (1) No vessel, whether laden or in ballast, shall depart from any customs-port until a port-clearance has been granted by the appropriate officer.
 
 
 
 
(2) No pilot shall take charge of any vessel proceeding to sea, unless the master of such vessel produces a port-clearance.
No conveyance other than vessel to leave without permission
52. No conveyance other than a vessel shall depart from a land customs-station or customs-airport until a written permission to that effect has been granted by the appropriate officer.
Application for port-clearance of vessels
53. (1) Every application for port-clearance shall be made by the master of a vessel at least twenty-four hours before the intended departure of the vessel:
 
 
 
 
Provided that the 13[Commissioner of Customs] or an officer authorised by him in this behalf may for special reasons to be recorded allow a shorter period for the delivery of the said application. 14[:
 
 
 
 
15[Provided further that when the master is a registered user, he may make the application under this sub-section by transmitting it to the Customs computer system, and an application so transmitted shall be deemed to have been duly signed by him.]].
 
 
 
 
(2) The master shall, at the time of applying for port-clearance,-
 
 
 
 
(a) deliver to the appropriate officer an export manifest in duplicate in such form as may from time to time be prescribed by the Board signed by such master specifying all goods to be exported in the vessel and showing separately all goods and stores entered in the import manifest, and not landed or consumed on board or transhipped;
 
 
(b) deliver to the appropriate officer such bills of export or other documents as such officer acting under the general instructions of the Commissioner of Customs requires; and
 
 
 
 
(c) answer such questions respecting the departure and destination of the vessel as are put to him by the appropriate officer 16[:
 
 
 
 
Provided that if the master is a registered user, he may transmit to the Customs computer system the export manifest and other documents specified at clauses (b) and (c) and the documents so transmitted shall be deemed to have been signed by him for the purposes of this section.]
 
 
 
 
(3) The provisions of section 45, relating to the amendment of import manifests shall, mutatis mutandis, apply also to export manifest delivered under this section or under section 54.
Conveyances other than vessels to deliver documents and answer questions before departure
54. The person-in-charge of a conveyance other than a vessel or his duly authorised agent shall-
 
 
 
 
(a) deliver to the appropriate officer an export manifest in duplicate in such form as may from time to time be prescribed by the Board signed by the person-in-charge or the agent specifying all goods or stores entered in the import manifest, and not landed or transhipped or consumed on board the conveyance;
 
 
 
 
(b) deliver to the appropriate officer such bills of export or other documents as such officer acting under the general instructions of the Commissioner of Customs requires; and
 
 
 
 
(c) answer such questions respecting the departure and destination of the conveyance as are put to him by the appropriate officer.
Power to refuse port-clearance to vessels or permission for departure to other conveyance
55. (1) The appropriate officer may refuse to give port-clearance to a vessel or permission for departure to any other conveyance until-
 
 
 
 
(a) the provisions of section 53 or section 54, as the case may be, have been complied with;
 
 
(b) all station or port dues and other charges and penalties payable in respect of such vessel or by the owner or master thereof, or in respect of such other conveyance by the owner or person-in-charge thereof, and all taxes, duties and other dues payable in respect of any goods loaded therein, have been duly paid, or their payment secured by such guarantee, or by such deposit at such rate, as such officer directs;
 
 
 
 
(c) where export goods have been loaded without payment or securing payment as aforesaid of all taxes, duties and other dues payable in respect thereof or in contravention of any provision of this Act or the rules or of any other law for the time being in force relating to export of goods-
 
 
 
 
(i) such goods have been unloaded, or
 
 
 
 
(ii) where the appropriate officer is satisfied that it is not practicable to unload such goods, the person-in-charge or his duly authorised agent has given an undertaking, secured by such guarantee or deposit of such amount as the appropriate officer may direct, for bringing back the goods to Bangladesh;
 
 
 
 
(d) the agent, if any, delivers to the appropriate officer a declaration in writing to the effect that he will be liable for any penalty imposed under clause 24 of the Table under sub-section (1) of the section 156 and furnishes security for the discharge of the same;
 
 
 
 
(e) the agent, if any, delivers to the appropriate officer a declaration in writing to the effect that such agent is answerable for the discharge of all claims for damage or short delivery which may be established by the owner of any goods comprised in the import cargo in respect of such goods.
 
 
 
 
(2) An agent delivering a declaration under clause (d) of sub-section (1) shall be liable to all penalties which might be imposed on the person-in-charge of such conveyance under clause 24 of the Table under sub-section (1) of section 156 and an agent delivering a declaration under clause (e) of sub-section (1) shall be bound to discharge all claims referred to in such declaration.
Grant of port-clearance or permission for departure
56. When the appropriate officer is satisfied that the provisions of this Chapter relating to the departure of conveyances have been duly complied with, he shall grant a port-clearance to the master of the vessel or a written permission for departure to the person-in-charge of any other conveyance and shall return at the same time to such master or person-in-charge one copy of the manifest duly countersigned by the appropriate officer.
Grant of port-clearance or permission for departure on security of agent
57. Notwithstanding anything contained in section 55 or section 56 and subject to rules, the appropriate officer may grant a port-clearance in respect of a vessel or permission for departure in respect of any other conveyance, if the agent furnishes such security as such officer deems sufficient for duly delivering within ten days from the date of such grant, the export manifest and other documents specified in section 53 or section 54, as the case may be.
Power to cancel port-clearance or permission for departure
58. (1) For the purpose of securing compliance with any provision of this Act or the rules or any other law, the appropriate officer may at any time, while the vessel is within the limits of any port or any other conveyance is within the limits of any station or airport or within Bangladesh territory, demand the return of port-clearance or the written permission for departure, as the case may be.
 
 
 
 
(2) Any such demand may be made in writing or may be communicated to the person-in-charge of the conveyance by wireless, and if made in writing it may be served-
 
 
 
 
(a) by delivering to the person-in-charge or his agent personally; or
 
 
 
 
(b) by leaving it at the last known place of abode of such person or agent; or
 
 
 
 
(c) by leaving it on board the conveyance with the person appearing to be in charge or command thereof.
 
 
 
 
(3) Where a demand for the return of a port-clearance or of a permission for departure is made as aforesaid, the port-clearance or permission shall forthwith become void.
Advance Passenger Information (API) or Passenger Name Record (PNR)
17[58A. The Board may, in a manner prescribed by rules, require the owner or agent of an aircraft or vessel conveying passengers to provide Advance Passenger Information (API) or Passenger Name Record (PNR) prior to the arrival and departure of such aircraft or vessel]
Exemption of certain classes of conveyance from certain provisions of this Chapter
59. (1) The provisions of sections 44, 52 and 54 shall not apply to a conveyance other than a vessel which carries no goods other than the baggage of its occupants.
 
 
 
 
(2) The Government may, by notification in the official Gazette, exempt conveyances belonging to Government or any foreign Government from all or any of the provisions of this Chapter.
 
 

  • 1
    The words and commas “officer of customs, or other person duly authorised to receive the same, or as the case may be, until the manifest has been transmitted to the Customs computer system by a registered user” were substituted for the words “officer of customs or other person duly authorised to receive the same” by section 14 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 2
    The colon (;) was substituted for the full-stop (.) and the proviso was added thereafter by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)
  • 3
    The words “Revenue Officer” were substituted for the words “Superintendent of Customs or Principal Appraiser” by section 7 of the Finance Act,2010(Act No.XXXIII of 2010).
  • 4
    Sub-section (5) was added by section 5 of অর্থ আইন, ২০১৯ (২০১৯ সনের ১০ নং আইন)(With effect from 1st July 2019).
  • 5
    The words “or if the person-in-charge is a registered user, he may transmit the manifest to the Customs computer system” were inserted by section 15 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 6
    The colon “:” was substituted for the full-stop “.” by section 6 of অর্থ আইন, ২০১৯ (২০১৯ সনের ১০ নং আইন)(With effect from 1st July 2019).
  • 7
    The proviso was inserted by section 6 of অর্থ আইন, ২০১৯ (২০১৯ সনের ১০ নং আইন)(With effect from 1st July 2019).
  • 8
    The colon (:) was substituted for the full-stop (.) and the proviso was inserted thereafter by section 17 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)
  • 9
    The proviso was substituted by section 16 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 10
    Sub-section (3) was substituted by section 12 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)
  • 11
    The commas and words “, and where the import manifest is transmitted electronically to the Customs computer system by a registered user, the import manifest shall be deemed to have been countersigned by the person authorised to receive such transmission and that person shall comply with the direction of that Commissioner, if any, in this regard” were added by section 17 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 12
    The comma and word “, passengers” were inserted by section 18 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)
  • 13
    The words “Commissioner of Customs” were substituted for the words “Collector of Customs” by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)
  • 14
    The colon (:) was substituted for the semi-colon (;) and the proviso was inserted by section 19 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)
  • 15
    The proviso was substituted by section 18 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 16
    The colon (:) was substituted for the full-stop (.) and the proviso was added thereafter by section 18 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 17
    Section 58A was inserted by section 4 of অর্থ আইন, ২০১৮ (২০১৮ সনের ২২ নং আইন). (With effect from 1st July 2018)
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