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The Customs Act, 1969

( ACT NO. IV OF 1969 )

Chapter XI

WAREHOUSING

Application to warehouse
84. When any dutiable goods have been entered for warehousing and assessed under section 80, the owner of such goods may apply for leave to deposit the same in any warehouse appointed or licensed under this Act.
Form of application
85. Every such application shall be in writing signed by the applicant, and shall be in such form as may be prescribed by the Board.
Warehousing bond
86. (1) When any such application has been made in respect of any goods, the owner of the goods to which it relates shall execute a bond, binding himself in a penalty of twice the amount of the duty assessed under section 80 or section 81 1[* * *] on such goods,-
 
 
 
 
(a) to observe all the provisions of this Act and the rules in respect of such goods;
 
 
 
 
(b) to pay on or before a date specified in a notice of demand all duties, rent and charges payable in respect of such goods together with interest on the same from the date so specified at the rate 2[to be determined by the Board, being a rate not less than the bank rate fixed by the Bangladesh Bank and not more than double the Bank rate so fixed]; and
 
 
 
 
(c) to discharge all penalties incurred for violation of the provisions of this Act and the rules in respect of such goods.
 
 
 
 
(2) Every such bond shall be in such form as is from time to time prescribed by the Board, and shall relate to the goods or portion of the goods of one conveyance only.
 
 
 
 
(3) Notwithstanding anything in sub-section (2), for the purposes of sub-section (1), the 3[Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board] may permit any importer to enter into a general bond in such amount and subject to such conditions, limitations or restrictions as the 4[Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board] may determine in respect of the warehousing of goods to be imported by such importer within a specified period.
 
 
(4) A bond executed under this section by an importer in respect of any goods shall continue in force notwithstanding the transfer of the goods to any other person or the removal of the goods to another warehouse or warehousing station:
 
 
 
 
Provided that, where the whole of the goods or any part thereof are transferred to another person, the appropriate officer may accept a fresh bond from the transferee in a sum equal to twice the amount of the duty assessed on the goods transferred and thereupon the bond executed by the transferor shall be deemed to be discharged to the extent to which the fresh bond has been executed by the transferee.
Warehousing bank guarantee
5[86A. Notwithstanding anything contained in this Act regarding execution of a bond in relation to clearance of goods for warehousing, the Board or a Commissioner of Customs authorised in this behalf by the Board, may, in addition to requiring execution of bond, direct that a bank guarantee, for an amount not exceeding the duties leviable on the goods, be furnished in such manner as may be prescribed.]
Forwarding of goods to warehouse
6[87. (1) When the provisions of sections 85 and 86 have been complied with in respect of any goods, such goods shall be delivered to the owner of such goods or his authorised representative for onward transportation to the warehouse in which they are to be deposited.
 
 
 
 
(2) A pass shall be sent with the goods specifying the name of the owner of such goods and the name or number of the importing conveyance, the marks, numbers and contents of each package, and the warehouse or place in the warehouse wherein they are to be deposited.
 
 
 
 
(3) After depositing such goods mentioned in sub-section (1) the owner of such goods shall inform the concerned Commissioner of Customs regarding the warehousing of the goods.]
Receipt of goods at warehouse
88. (1) On receipt of the goods, the pass shall be examined by the warehouse-keeper, and shall be returned to the appropriate officer.
 
 
(2) No package, butt, cask or other container shall be admitted into any warehouse unless it bears the marks and numbers specified in, and otherwise corresponds with, the pass for its admission.
 
 
 
 
(3) if the goods be found to correspond with the pass, the warehouse-keeper shall certify to that effect on the pass, and the warehousing of such goods shall be deemed to have been completed.
 
 
 
 
(4) If the goods do not so correspond, the fact shall be reported by the warehouse-keeper for the orders of the appropriate officer, and the goods shall either be returned to the custom-house in charge of an officer of Customs or kept in deposit pending such orders as the warehouse-keeper deems most convenient.
 
 
 
 
(5) If the quantity or value of any goods has been incorrectly stated in the bill of entry, due to inadvertence or bona fide error, the error may be rectified at any time before the warehousing of the goods is completed, and not subsequently.
Goods how warehoused
89. Except as provided in section 94, all goods shall be warehoused in the packages, butts, casks or other containers in which they have been imported.
Warrant to be given when goods are warehoused
90. (1) Whenever any goods are lodged in a public warehouse or a licensed private warehouse, the warehouse-keeper shall deliver a warrant signed by him as such to the person lodging the goods.
 
 
 
 
(2) Such warrant shall be in such form as the Board may from time to time prescribe, and shall be transferable by the endorsement; and the endorsee shall be entitled to receive the goods specified in such warrant on the same terms as those on which the person who originally lodged the goods would have been entitled to receive the same.
 
 
 
 
(3) The Board may, by notification in the official Gazette, exempt any class of goods from the operation of this section.
Control over warehoused goods
7[91. (1) All warehoused goods shall be subject to the control of the appropriate officer.
 
 
(2) The appropriate officer may cause any warehouse, except a special bonded warehouse, to be locked.
 
 
 
 
(3) Subject to sub-section (4), no person shall, without the written permission of the appropriate officer-
 
 
 
 
(a) enter into a warehouse or remove any goods therefrom.
 
 
 
 
(b) unlock the warehouse which is locked under sub-section (2).
 
 
 
 
(4) An officer-
 
 
 
 
(a) not below the rank of Assistant Commissioner of Customs of the Customs Inspection Directorate or of the Customs Intelligence and 8[Investigation Directorate or of the Customs Valuation and Internal Audit Commissionerate, or]
 
 
 
 
(b) below the rank of Assistant Commissioner of Customs 9[of the said Directorates and Commissionerate] authorised by the officer mentioned in clause (a),
 
 
 
 
shall have access to any part of a warehouse and power to examine the goods, records, accounts and documents therein and ask any question as may deem necessary.]
Power to cause packages lodged in warehouse to be opened and examined
92. (1) The appropriate officer may at any time by order in writing direct that any goods or packages lodged in any warehouse shall be opened, weighed or otherwise examined; and, after any goods have been so opened, weighed or examined, may cause the same to be sealed or marked in such manner as he thinks fit.
 
 
 
 
(2) When any goods have been so sealed and marked after examination, they shall not be again opened without the permission of the appropriate officer; and, when any such goods have been opened with such permission, the packages shall, if he thinks fit, be again sealed or marked.
Access of owners to warehoused goods
93. (1) Any owner of goods lodged in a warehouse shall, at any time within the hours of business, have access to his goods in the presence of an officer of Customs, and an officer of Customs shall, upon application for the purpose being made in writing to the appropriate officer, be deputed to accompany such owner.
 
 
(2) When an officer of Customs is specially employed to accompany such owner, a sum sufficient to meet the expense thereby incurred shall, subject to rules, be paid by such owner to the appropriate officer, and such sum shall, if the appropriate officer so directs, be paid in advance.
Owner’s power to deal with warehoused goods
94. (1) With the sanction of the appropriate officer and on payment of such fees as may be prescribed by rules, the owner of any goods may, either before or after warehousing the same -
 
 
 
 
(a) separate damaged or deteriorated goods from the rest;
 
 
 
 
(b) sort the goods or change their containers for the purpose of preservation, sale, export or disposal of the goods;
 
 
 
 
(c) deal with the goods and their containers in such manner as may be necessary to prevent loss or deterioration or damage to the goods;
 
 
 
 
(d) show the goods for sale; or
 
 
 
 
(e) take such samples of goods as may be allowed by the appropriate officer with or without entry for home-consumption, and with or without payment of duty, except such as may eventually become payable on a deficiency of the original quantity.
 
 
 
 
(2) After any such goods have been so separated and repacked in proper or approved packages, the appropriate officer may, at the request of the owner of such goods, cause or permit any refuse, damaged or surplus goods remaining after such separation or repacking (or at the like request, any goods which may not be worth the duty) to be destroyed, and may remit the duty payable thereon.
Manufacture and other operations in relation to goods in a warehouse
95. (1) Subject to rules, the owner of any warehoused goods may, 10[by giving fifteen days prior notice in writing to the 11[Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board]], carry on any manufacturing process or other operations in the warehouse in relation to such goods.
 
 
(2) Where in the course of any such operation or process there is any waste or refuse the following provisions shall apply, namely:-
 
 
 
 
(a) if the whole or any part of the goods produced by such operation or process are exported, no duty shall be charged on the quantity of the warehoused goods wasted or turned into refuse in the course of the operation or processing carried on in relation to the goods exported:
 
 
 
 
Provided that such waste or refuse is either destroyed or duty is paid on such waste or refuse as if it had been imported into Bangladesh in that form.
 
 
 
 
12[(b) If the whole or any part of the goods produced by such operation or process are cleared from the warehouse for home-consumption, duty and other taxes shall be charged on the quantity of such goods cleared for home-consumption and also on the warehoused goods wasted or turned into refuse in the course of the operation or processing carried on in relation to such goods cleared for home-consumption in a manner to be prescribed by rules:
 
 
 
 
Provided that the value for assessment purposes under this clause shall, notwithstanding any other provisions of this Act, be determined by the 13[Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board].]
Payment of rent and warehouse-dues
14[96. (1) The owner of any warehoused goods shall pay to the warehouse-keeper rent and other charges at the rates fixed under any law for the time being in force or where no rates are so fixed, at such rates as may be fixed by the Commissioner of Customs (Bond) or any other Commissioner of Customs or by agreement between the owner of the warehouse and the owner of warehoused goods.
 
 
 
 
(2) A table of the rates of rent and other charges fixed under sub-section (1) shall be displayed in a conspicuous part of such warehouse.
 
 
(3) If any rent or other charges are not paid within ten days from the date when they become due, the warehouse-keeper may, after due notice to the owner of the warehoused goods and with the permission of the appropriate officer, cause to be sold (any transfer of the warehoused goods notwithstanding) such portion of the goods as may be sufficient to realise the unpaid rent and other charges.]
Goods not to be taken out of warehouse except as provided by this Act
97. No warehoused goods shall be taken out of any warehouse, except on clearance for home-consumption or export or for removal to another warehouse, or as otherwise provided in this Act.
Period for which goods may remain warehoused

15[98.(1) Goods imported for and warehoused in any special bonded warehouse or in any hundred percent export oriented industry, may remain in such warehouse or industry for a period not exceeding twenty four months from the date of warehousing :

 
 

(2) The Commissioaner of Customs (Bond) or any other Commissioaner of Customs authorized by the Board in this behalf may extend the period of warehousing mentioned in sub-section (1) for further period of six months if the goods specified in sub-section (1) are not likely to deteriorate.]

 
 

16[(2A) Notwithstanding anything contained in sub-section (1) and (2), goods imported and warehoused by a hundred percent export oriented ship building industry, may remain in such warehouse for a period not exceeding forty eight months from the date of warehousing.]

 

(3) Goods imported for and warehoused in any diplomatic bonded warehouse, may remain in the warehouse for a period not exceeding twelve months from the date of warehousing.

 
 

17[(4) Warehoused goods other than the goods mentioned in sub-sections (1), (2A) and (3) may remain in the warehouse for a period not exceeding six months following the date of execution of the bond under section 86 in respect of such goods.]]

 
 

(5) In the case of any goods specified in sub-sections (3) and (4) which are not likely to deteriorate, the period for warehousing of such goods may, with reasons in writing, be extended by the Commissioner of Customs (Bond) or any other Commissioner of Customs authorized by the Board in this behalf for a period not exceeding three months and subsequently by the Board for a further period not exceeding three months.

 
 

(6) The Commissioner of customs (Bond) or any other Commissioner of Customs authorized by the Board in this behalf may reduce the period for warehousing mentioned in sub-sections (1), (3), and (4) to such reasonable period as he deems fit in each case, if the goods mentioned in sub-sections are likely to deteriorate.]

Goods to be removed if license is cancelled
18[98A. When the licence of any private warehouse is cancelled, the owner of any goods warehoused therein shall, within ten days of the date on which notice of such cancellation is given or within such extended period, as the appropriate officer may allow, remove the goods from that warehouse to another warehouse or clear them for home-consumption or exportation.]
Power to remove goods from one warehouse to another in the same customs-station
99. (1) Any owner of goods warehoused under this Act may, within the period of their warehousing under section 98, and with the permission of the 19[Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board] 20[or any officer authorised for the purpose by the 21[Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board],] on such conditions and after giving such security, if any, as 22[that Commissioner] directs, remove goods from one warehouse to another warehouse in the same warehousing station.
 
 
(2) When any owner desires to remove any goods, he shall apply for permission to do so in such form as the Board may prescribe.
Power to remove goods from one warehousing station to another
100. (1) Any owner of goods warehoused at any warehousing station may, within the period of their warehousing under section 98, remove the same for the purpose of warehousing them at any other warehousing station.
 
 
 
 
(2) When any owner desires to remove any goods for such purpose, he shall apply to the 23[Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board] in such form and manner as the Board may prescribe stating therein the particulars of the goods to be removed, and the name of the customs-station to which they are to be removed.
Transmission of account of goods to officers at warehousing station of destination
101. (1) When permission is granted for the removal of any goods from one warehousing station to another under section 100, an account containing the particulars thereof shall be transmitted by the appropriate officer of the customs-station of removal to the appropriate officer of the customs-station of destination.
 
 
 
 
(2) The person requiring the removal shall before such removal enter into a bond with one sufficient surety, in a sum equal at least to the duty chargeable on such goods, for the due arrival and re-warehousing thereof at the custom-station of destination, within such time, as the 24[Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board] directs.
 
 
 
 
(3) Such bond may be taken by the appropriate officer either the customs-station of removal or at the customs-station of destination as best suits the convenience of the owner.
 
 
(4) If such bond is taken at customs-station of destination, a certificate thereof signed by the appropriate officer of such station shall at the time of the removal of such goods be produced to the appropriate officer at the customs-station of removal; and such bond shall not be discharged unless such goods are produced to the appropriate officer, and duly re-warehoused at the customs-station of destination within the time allowed for such removal or are otherwise accounted for to the satisfaction of such officer; nor until the full duty due upon any deficiency of such goods, not so accounted for, has been paid.
 
 
 
 
25[(5) Notwithstanding anything contained in the aforesaid sub-sections, the 26[Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board] may prescribe such conditions as he deems fit for the removal of warehoused goods from special bonded warehouse.]
Remover may enter into a general bond
102. The 27[Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board] may permit any person desirous of removing warehoused goods to enter into a general bond, with such sureties, in such amount and under such conditions as 28[that Commissioner] approves, for the removal, from time to time, of any goods from one warehouse to another, either in the same or in a different warehousing station and for the due arrival and re-warehousing of such goods at the destination within such time as 29[that Commissioner] directs.
Goods on arrival at customs-station of destination to be subject to same laws as goods on first importation
103. Upon the arrival of warehoused goods at the customs-station of destination, they shall be entered and warehoused in like manner as goods are entered and warehoused on the first importation thereof, and under the laws and rules, in so far as such laws and rules are applicable, which regulate the entry and warehousing of such last-mentioned goods.
Clearance of bonded goods for home-consumption
104. Any owner of warehoused goods may, at any time within the period of their warehousing under section 98, clear such goods for home-consumption by paying-
 
 
 
 
(a) the duty assessed on such goods under the provisions of this Act; and
 
 
 
 
(b) all rent, penalties, interest and other charges payable in respect of such goods 30[:
 
 
 
 
Provided that necessary permission will have to be taken from 31[Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board] fifteen days in advance in case of Special Bonded Warehouse for special purposes to be determined by the 32[Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board].]
Clearance of warehoused goods for export
105. Any owner of warehoused goods may, at any time within the period of their warehousing under section 98, clear such goods for export out of Bangladesh on payment of all rent, penalties, interest and other charges payable as aforesaid but without paying any import duty thereon:
 
 
 
 
Provided that, if the Government is of the opinion that warehoused goods of any specified description are likely to be smuggled back into Bangladesh, it may, by notification in the official Gazette, direct that such goods shall not be exported to any place outside Bangladesh without payment of duty or allow them to be exported subject to such restrictions and conditions as may be specified in the notification.
Clearance of warehoused goods for export as provisions, on a conveyance proceeding to foreign destination
106. Any warehoused provisions and stores may be exported within the period of their warehousing under section 98 without payment of import duty for use on board any conveyance proceeding to a foreign territory.
Application for clearance of goods
107. (1) An application to clear goods from any warehouse for home-consumption or for export shall be made in such form as the Board may prescribe.
 
 
 
 
(2) Such application shall ordinarily be made to the appropriate officer at least twenty-four hours before it is intended to clear such goods 33[:
 
 
 
 
Provided that in the case of Special Bonded Warehouses, the procedure to be followed will be determined by the 34[Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board].]
Re-assessment of warehoused goods when damaged or deteriorated
108. If any goods upon which duties are levied ad valorem are damaged or deteriorated due to an unavoidable accident or cause after they have been entered for warehousing and assessed under section 80 and before they are cleared for home consumption, their value in the damaged or deteriorated state may be appraised, if the owner so desires, by an officer of Customs and the duty leviable thereon shall be diminished in proportion to the diminution of their value and a new bond for twice the amount of the diminished duty may, at the option of the owner, be executed by him to replace the bond originally executed.
[Omitted.]
 
109. [Re-assessment on alteration of duty.- omitted by section 33 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন) .]
Allowance in case of volatile goods
110. When any warehoused goods of such class or description as the Board having regard to the volatility of such goods and the manner of their storage may, by notification in the official Gazette, specify are, at the time of delivery from a warehouse, found to be deficient in quantity and the 35[Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board] is satisfied that such deficiency is on account of natural loss, no duty shall be charged on such deficiency.
Duty on goods improperly removed from warehouse or allowed to remain beyond fixed time or lost or destroyed or taken as sample
111. In respect of goods specified hereunder the appropriate officer may demand and upon such demand the owner of such goods shall forthwith pay the full amount of duty chargeable on such goods together with all rent, penalties, interest and other charges payable in respect of them, namely:-
 
 
 
 
(a) Warehoused goods which are removed in contravention of section 97.
 
 
 
 
(b) Goods which have not been removed from the warehouse within the time allowed for such removal under section 98.
 
 
 
 
(c) Goods in respect of which a bond has been executed 36[under section 86 or as prescribed by rules made under this Act] and which have not been cleared for home-consumption or export or removed in accordance with the provisions of this Act and are lost or destroyed otherwise than as provided in sections 94 and 95 or as mentioned in section 115, or are not accounted for to the satisfaction of the appropriate officer.
 
 
 
 
(d) Goods which have been taken under section 94 as samples without payment of duty.
Procedure on failure to pay duty, etc.
112. 37[(1) If any owner fails to pay any sum demanded under section 111, the appropriate officer may either proceed upon the bond executed under 86 or as prescribed by rules made under this Act or cause such portion of the owner's goods in the warehouse or any plant or machinery or equipment used for the manufacture of goods or any other goods and properties belonging to such persons to be detained as he may consider adequate to recover the demand, and the notice in writing for such detention, shall immediately be given to the owner.]
 
 
 
 
(2) In case the demand is not discharged within fifteen days of the date of such notice, the goods so detained may be sold.
 
 
 
 
(3) The net proceeds of any such sale shall be entered upon and adjusted against the bond and the surplus, if any, remaining after full satisfaction of the bond shall be disposed of in the manner provided in section 201.
 
 
 
 
(4) No transfer or assignment of the goods shall prevent the appropriate officer from proceeding against such goods in the manner above provided, for any amount due thereon.
Noting removal of goods
113. (1) When any warehoused goods are taken out of any warehouse, the appropriate officer shall cause the fact to be noted on the back of the bond.
 
 
 
 
(2) Every note so made shall specify the quantity and description of such goods, the purposes for which they have been removed, the date of removal, the name of the person removing them, the number and date of the bill of export under which they have been taken away, if removed for exportation, or of the bill of entry, if removed for home-consumption and the amount of duty paid, if any.
 
 
 
 
38[(3) In case of Special Bonded warehouses, the procedure to be followed will be determined by the 39[Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board].]
Register of bonds
114. (1) A register shall be kept of all bonds entered into for customs-duties on warehoused goods, and entry shall be made in such register of all particulars required by section 113 to be specified 40[, or in the case of Special Bonded warehouse entry shall be made in a register to be prescribed by The 41[Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board].]
 
 
 
 
(2) When such register shows that the whole of the goods covered by any bond have been cleared for home-consumption or export, or otherwise duly accounted for, and when all amounts due on account of such goods have been paid, the appropriate officer shall cancel such bond as discharged in full, and shall on demand deliver the cancelled bond to the person who executed it or who is entitled to receive it.
Power to remit duties on warehoused goods lost or destroyed
115. If any warehoused goods, in respect of which a bond has been executed under section 86 and which have not been cleared for home-consumption are lost or destroyed by unavoidable accident or cause, the 42[Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board] may in his discretion remit the duties due thereon:
 
 
Provided that, if any such goods be so lost or destroyed in a private warehouse, 43[notice thereof in writing shall] be given to the appropriate officer 44[within 45[three] working days] after the discovery of such loss or destruction.
Responsibility of warehouse-keeper
116. The warehouse-keeper in respect of goods lodged in a public warehouse, and the licensee in respect of goods lodged in a private warehouse, shall be responsible for their due receipt therein and delivery therefrom, and their safe custody while deposited therein, according to the quantity, weight or gauge reported by the officer of Customs who has assessed such goods, allowance being made, if necessary, for deficiency in quantity on account of natural loss as provided in section 110:
 
 
Provided that no owner of goods shall be entitled to claim from the appropriate officer or from any keeper of a public warehouse, compensation for any loss or damage occurring to such goods while they are being passed into or out of such warehouse, or while they remain therein, unless it be proved that such loss or damage was occasioned by the wilful act or neglect of the warehouse-keeper or of an officer of Customs.
[Omitted.]
117. [Locking of warehouses.- Omitted by section 17 of the Finance Act, 2002 (Act No. XIV of 2002).]
[Omitted.]
117A. [Special bonded warehouse.- Inserted by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন) and subsequently omitted by section 18 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন) .]
Power to decide where goods may be deposited in 46[warehouse], and on what terms
118. The 47[Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board] may from time to time determine in what division of any 48[warehouse], and in what manner, and on what terms, any goods may be deposited, and what sort of goods may be deposited in any such warehouse.
Expenses of carriage, packing, etc., to be borne by owner
119. The expenses of carriage, packing and storage of goods on their receipt into or removal from a public warehouse shall, if paid by the appropriate officer or by the warehouse-keeper, be chargeable on the goods and be defrayed by, and recoverable from, the owner, in the manner provided in section 112.
Power to add, alter or relax the condition, etc.
49[119A. The 50[Board] may, by notification in the official Gazette, add or alter any condition or requirement contained in any provision of this chapter, and if it considers expedient, relax any provision thereof, to meet any special requirement.]
 
 

  • 1
    The words and figure “or reassessed under section 109” were omitted by section 23 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 2
    The words and comma “to be determined by the Board, being a rate not less than the bank rate fixed by the Bangladesh Bank and not more than double the Bank rate so fixed” were substituted for the words “of eight per cent per annum or such other rate as is for the time being fixed by the Board” by section 4 of অর্থ আইন, ১৯৯৮ (১৯৯৮ সনের ১৪ নং আইন)
  • 3
    The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 23 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 4
    The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 23 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 5
    Section 86A was substituted by section 9 of অর্থ আইন, ২০০৩ (২০০৩ সনের ১৭ নং আইন)
  • 6
    Section 87 was substituted by section 2 of অর্থ আইন, ২০০৬ (২০০৬ সনের ২২ নং আইন)
  • 7
    Section 91 was substituted by section 15 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)
  • 8
    The words and comma “Investigation Directorate or of the Customs Valuation and Internal Audit Commissionerate, or” were substituted for the words and comma “Investigation Directorate, or” by section 5(a) of the Finance Act, 2013 (Act No. XXV of 2013) (with effect from 1st July, 2013).
  • 9
    The words “of the said Directorates and Commissionerate” were substituted for the words “of the said two Directorates” by section 5(b) of the Finance Act, 2013 (Act No. XXV of 2013) (with effect from 1st July, 2013).
  • 10
    The words “by giving fifteen days prior notice in writing to the Commissioner of Customs ” were substituted for the words “with the permission in writing of the Commissioner of Customs” by section 25 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)
  • 11
    The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 24 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 12
    Clause (b) was substituted by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)
  • 13
    The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 24 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 14
    Section 96 was substituted by section 16 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)
  • 15
    Section 98 was substituted by section 5 of the Finance Act, 2009 (Act No. IX of 2009) (with effect from 1st July, 2007).
  • 16
    Sub-section (2A) was inserted by section 4 of the Finance Act, 2009 (Act No. XXXVI of 2009) (with effect from 1st July, 2009).
  • 17
    Sub-section (4) was substituted by section 7 of অর্থ আইন, ২০১৯ (২০১৯ সনের ১০ নং আইন)(With effect from 1st July 2019).
  • 18
    Section 98A was inserted by section 8 of অর্থ আইন, ২০০৪ (২০০৪ সনের ১৬ নং আইন)
  • 19
    The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 27 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 20
    The comma (,) was omitted and the words and comma “or any officer authorised for the purpose by the Commissioner of Customs,” were inserted by section 26 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)
  • 21
    The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 27 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 22
    The words “that Commissioner” were substituted for the words “the Commissioner” by section 27 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 23
    The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 28 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 24
    The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 29 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 25
    Sub-section (5) was added by section 27 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)
  • 26
    The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 29 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 27
    The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 30 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 28
    The words “that Commissioner” were substituted for the words “the Commissioner” by section 30 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 29
    The words “that Commissioner” were substituted for the words “the Commissioner” by section 30 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 30
    The colon (:) was substituted for the full-stop (.) and the proviso was added thereafter by section 28 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)
  • 31
    The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 31 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 32
    The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 31 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 33
    The colon (:) was substituted for the full-stop (.) and the proviso was inserted thereafter by section 29 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)
  • 34
    The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 32 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 35
    The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 34 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 36
    The words and figure “under section 86 or as prescribed by rules made under this Act” were substituted for the words and figure “under section 86” by section 30 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)
  • 37
    Sub-section (1) was substituted by section 31 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)
  • 38
    Sub-section (3) was added by section 32 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)
  • 39
    The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 35 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 40
    The comma (,) was substituted for the full-stop (.) and the words and the full-stop (.) “or in the case of Special Bonded warehouse entry shall be made in a register to be prescribed by the Commissioner of Customs.” were inserted by section 33 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)
  • 41
    The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 36 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 42
    The words "within two working days" were substituted for the words "within forty-eight hoursÕÕ by section 7 of the Finance Ordinance, 2008 (Ordinance No. 33of 2008).
  • 43
    The words “notice thereof in writing shall” were substituted for the words “notice thereof” by section 4 of অর্থ আইন, ১৯৯৮ (১৯৯৮ সনের ১৪ নং আইন)
  • 44
    The words “within two working days” were substituted for the words “within forty-eight hours” by section 7 of the Finance Act, 2009 (Act No. X of 2009) (with effect from 1st July, 2008).
  • 45
    The word “three” was substituted for the words “two” by section 7 of অর্থ আইন, ২০১৬ (২০১৬ সনের ২৮ নং আইন)
  • 46
    The word “warehouse” was substituted for the words “public warehouse” by section 19 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)
  • 47
    The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 39 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 48
    The word “warehouse” was substituted for the words “public warehouse” by section 19 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)
  • 49
    Section 119A was inserted by section 3 of অর্থ আইন, ১৯৯৬ (১৯৯৬ সনের ১৮ নং আইন)
  • 50
    The word “Board” was substituted for the word “Government” by section 4 of অর্থ আইন, ১৯৯৭ (১৯৯৭ সনের ১৫ নং আইন)
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Ministry of Law, Justice and Parliamentary Affairs