83. ¹[(1)] When the owner of any goods entered for home-consumption and assessed under section 80 has paid the import duty and other charges, if any in respect of the same, the appropriate officer, if he is satisfied that the import of the goods is not prohibited or in breach of any restrictions or conditions applying to the import of such goods, may make an order for the clearance of the same. ²[(2) Notwithstanding anything contained in sub-section (1), the importer or a class of importers for any goods, notified under section 80(3), shall be allowed clearance without any formal order under sub-section (1) of this section and such goods shall be deemed to have been duly allowed to pass.] ³[(3) The Board may, by special order, in the public interest, allow any government or semi-government organization or statutory public authority to take clearance of goods without paying the import duty and other charges on submission of a guarantee that such a duty and charges shall be paid within specific period to be determined by the board.]

⁴[83A. (1) An officer of Customs not below the rank of an Assistant Commissioner of Customs may from time to time make or cause to be made such amendments to an assessment of duty or to the value taken for the purpose of assessment of duty as he thinks necessary in order to ensure the correctness of the assessment even though the goods to which the value or the duty relates have already passed out of Customs control or the duty originally assessed has been paid.

(2) If the amendment has the effect of imposing a fresh liability or enhancing an existing liability, a demand notice in writing shall be given by the officer of Customs to the person liable for the duty.

(3) Unless otherwise specified in this Act, the due date for payment against the aforesaid demand notice shall be thirty working days from the date of issue of such a written demand notice by the officer of Customs.

83B. (1) Where an assessment of duty has been made under this Act, the officer of Customs is not entitled to increase the amount of the assessment after the expiration of three years from the date on which the original assessment was made.

(2) Notwithstanding sub-section (1) of this section, in any case where the entry or any declaration made in relation to the goods was fraudulent or wilfully misleading, the officer of Customs may amend the assessment at any time ⁵[***] so as to increase the amount of the assessment.

83C. (1) An officer of Customs may at any time enter any premises or place where records are kept pursuant to section 211 of this Act and audit and examine those records either in relation to specific transactions or to the adequacy or integrity of the manual or electronic system or systems by which such records are created and stored.

(2) For the purposes of sub-section (1) of this section, an officer of Customs shall have full and free access to all lands, buildings and places and to all books, records and documents, whether in the custody or under the control of the licensee, importer, exporter or any other person, for the purpose of inspecting any books, records, and documents and any property, process, or matter that the officer considers,-

(a) necessary or relevant for the purpose of collecting any duty under the Act or for the purpose of carrying out any other function lawfully conferred on the officer, or

(b) likely to provide any information otherwise required for the purposes of this Act or for the discharge of any functions under this Act.

(3) The officer of Customs may make extracts from or copies of any such books, documents or records.

(4) Notwithstanding sub-sections (2) and (3) of this section, an officer of Customs shall not enter any private dwelling except with the consent of an occupier or owner thereof or pursuant to a warrant issued under this Act.]

⁶[83D. Board may, by issuance of special order, appoint, on such terms and conditions as it may deem appropriate, professional auditor or audit firm for carrying out audit on any Customs matter, and such auditor or audit firm shall be deemed to be an officer of Customs for the purpose of this section.]

⁷[83E. (1) ⁸[The Commissioner of Customs (Valuation and Internal Audit) shall, in a manner prescribed by the Board] , award the status of an Authorized Economic Operator to the persons established in Bangladesh who have demonstrated an appropriate level of compliance with this Act and rules made thereunder and fulfill such other criteria related to compliance or the risk of non-compliance as prescribed by the Board.

(2) An Authorized Economic Operator shall enjoy simplified Customs formalities in accordance with the terms and conditions as prescribed by the Board.

(3) The Government may enter into international agreements to award the Authorized Economic Operator benefits provided under this section to the persons established in countries other than Bangladesh:

Provided that the Government is satisfied that the conditions and obligations defined by the relevant legislation of such other countries are equivalent to those prescribed under this section and that such benefits are allowed to persons established in Bangladesh on a reciprocal basis.

(4) Subject to international agreements to sub-section (3), the Board shall award the Authorized Economic Operator benefits provided under this section to those persons who fulfill the conditions and comply with obligations defined by the relevant legislation of the foreign country.]