197. The appropriate officer shall, for the purposes of this Act, have control over all conveyances and goods in a customs-area.

¹[197A. (1) Subject to the directions of the Board, an officer of Customs may, within his lawful authority, carry out all the Customs control as he deems necessary.

 (2) For the purpose of identifying and evaluating the risks, and developing the necessary counter-measures thereof, the Customs control, including random check, shall primarily be based on risk analysis done by using electronic data-processing techniques, if available, according to the criteria developed at local, national or international level.

 (3) The Board shall establish a Customs Risk Management Unit for conducting the overall customs risk management including automated risk management. For the purpose of conducting risk management in a coordinated manner with other government agencies managing international passenger traffic and controlling goods, cargo or transport a National Risk Targeting Center shall be created and managed by this Unit.

 (4) For the purpose of this section, the Board may appoint required number of customs officers and staffs and, from time to time, formulate rules and operational procedures.

 

Explanations.¾For the purpose of this section, “Customs control” means measures applied by officers of customs to ensure compliance with this Act governing the import, export, transit, transfer and storage of goods and passengers including crew between Bangladesh and other countries or territories, and the presence and movements of consignments imported into, and exported from, Bangladesh and in transit.]

²[197B. Unless exempted by official order, no consignment shall be cleared from customs control in any customs port or customs station without electronic scanning, and where electronic scanning system is not installed or functional, competent authority may allow clearance of such consignment by performing physical examination.

197C.  For the purpose of this Act, the Board may, by general or special order published in the official gazette, form one or more specialized functional unit(s) to accomplish special functions, appoint required number of custom officers and specify duties, procedures and special allowances for those officers.]

³[197D.  ⁴[(1) The Government may, by notification in the official Gazette, establish Bangladesh Single Window (BSW)which shall serve as the single electronic entry point for documents including certificate, licence and permit except documents mentioned in section 43, 44, 50 and 79A,  and a platform for persons involved in import, export, warehousing, transit or transhipment of goods.]

 

(2) There may be a Commissionerate to be called the Bangladesh Single Window Commissionerate which shall be responsible for the operation of the Bangladesh Single Window.

 

(3) The Bangladesh Single Window Commissionerate shall consist of the Commissioner of Customs (Single Window) and other designated representative from the certificate, license and permit issuing agencies or bodies, as the case may be.

 

(4) The functions of the Bangladesh Single Window Commissionerate shall be determined by the Board by notification in the official Gazette.

 

(5) Any person intending to engage in import, export, warehousing, transit or transhipment of goods, shall submit data and documents electronically to the Bangladesh Single Window in such form and manner as may be prescribed by the Board.

 

(6) The Board may, by notification in the official Gazette, constitute a Standing Committee with the following members, namely:—

 

(a) Chairman, the National Board of Revenue, who shall also be its Chairperson;

 

(b) a Member (Customs), the National Board of Revenue, who shall also be its Member Secretary; and

 

(c) one representative from each of the certificate, license and permit issuing agencies or bodies, as the case may be.

 

 (7) The Standing Committee formed under sub-section (6) shall supervise and coordinate the activities of the Bangladesh Single Window Commissionerate and give necessary advice to it.

 

(8) The Board may, by rules, prescribe the procedure, fees and other charges for the use of Bangladesh Single Window.]

198. ⁵[(1)] The appropriate officer may open any package or container and examine, weight ⁶[or measure and detain any goods in the prescribed manner, place and time in part or full as he deems proper] brought to the customs-station for importation or exportation and may for that purpose unload any such goods from the conveyance on which they have been imported or are to be exported. ⁷[(2) The owner of such goods or his authorised representative may be allowed to inspect such goods before the presentation or transmission of the bill of entry or the bill of export thereof, as the case may be, subject to the conditions laid down by an officer of Customs not below the rank of Assistant Commissioner.]

199. (1) The appropriate officer may, on the entry or clearance of any goods or at any time while such goods are being passed through the customs-area, take samples of such goods in the presence of the owner thereof or his agent, for examination or testing or for ascertaining the value thereof or for any other necessary purpose. (2) After the purpose for which a sample was taken in carried out, such sample shall, if practicable, be restored to the owner, but if the owner fails to take delivery of the sample within one month of the date on which he is asked in writing to take its delivery, it may be disposed of in such manner as the Commissioner of Customs may direct. (3) In the case of goods which consist of drugs or articles intended for consumption as food, and in respect of which the taking of samples for the purposes of this sub-section may have been authorised by a general or special order of the Government, the appropriate officer may also in like circumstances take samples thereof for submission to, and examination by such officer of Government or of a local authority as may be specified in such order. ⁸[(4) The owner of any imported or exportable goods or his authorised representative may draw samples before presentation or transmission of bill of entry or bill of export thereof, as the case may be, subject to the conditions laid down by an officer of Customs not below the rank of Assistant Commissioner.]

200. Any opening, un-packing, waiving, measuring, re-packing, bulking, sorting, letting, marking, numbering, loading, unloading, carrying or lading of goods or their containers for the purposes of, or incidental to, the ⁹[examination, including any investigation, scientific or chemical test or draft survey, by an officer of Customs, removal or warehousing thereof shall be done, and any facilities or assistance required for any such examination, investigation, test or survey shall be provided, by or at the expense of the owner of the goods].

201. (1) Where any goods, other than confiscated goods, are to be sold under any provision of this Act, they shall be sold after due notice to the owner by public auction or by tender or by private offer or, with the consent of the owner in writing, in any other manner. (2) The sale proceeds shall be applied to the following purposes in their respective order, namely- (a) first to pay the expenses of the sale;(b) then to pay the freight or other charges, if any, payable in respect of the goods, if notice of such charges has been given to the person holding the goods in custody;(c) then to pay the customs-duty, other taxes and dues payable to the ¹⁰[Government] in respect of such goods;(d) then to pay the charges due to the person holding such goods in custody. (3) The balance, if any, shall be paid to the owner of the goods, provided he applies for it within six months of the sale of the goods or shows sufficient cause for not doing so.

¹¹[202A. When under this Act or the rules made thereunder a duty or any other money is payable to the Government by any person or a penalty is adjudged against any person and such duty, penalty or other sum has not been paid within the time it was required to be paid and the sum could not be recovered nor is recoverable from such person in the manner provided in section 202 due to bankruptcy or untraceability of such person or for any other reason, the Government may write-off such duty, penalty or other sum, wholly or partially as it deems fit in the manner prescribed by rules.]

¹²[202. (1) When, under this Act, any duty or regulatory duty is payable to the Government by any person or a penalty is adjudged against any person or a notice or demand is served upon any person calling for the payment of any amount unpaid which may be payable by way of duty, regulatory duty, penalty or under any bond, security, guarantee or any other instrument executed under this Act or the rules or orders and such duty, regulatory duty, penalty or other sums due are not paid within the time it was required or ordered to be paid, the appropriate officer may at any time-(a) deduct, or require any other officer of Customs to deduct, the amount so payable from any money owing to such person or due which may be in the hands or at the disposal of, or under the control of, the customs authorities or of such officer or of the Government;(b) stop clearance of any goods belonging to such person from customs control in the seaport, airport, any other customs-station or from bonded warehouse till such amount is paid or recovered in full;(c) require, by a notice in writing, any person owing any money to the person from whom such duty or regulatory duty or penalty or any other sum is recoverable or due, to pay to such officer the amount specified in the notice, or the whole of such money if it is less than the amount so recoverable or due, within seven days of the receipt of the notice or within such longer time as may be allowed by such officer;(d) require the proper Excise Officer ¹³[and Value Added Tax Officer] to recover such amount by attachment and sale of excisable ¹⁴[or Value Added Taxable] goods or any plant, machinery and equipment used for the manufacture of goods or any other goods in the factory or bonded warehouse belonging to such person;(e) recover, or require any other officer of Customs to recover, such amount by detaining and selling any goods belonging to such person, which are under the control of the customs authorities ¹⁵[;(f) require, by a notice in writing, any Scheduled Bank having deposit of money of the person from whom such duty or regulatory duty or penalty or any other sum is recoverable or due to freeze the account or make the account inoperative on receipt of the notice.] (2) If the amount is not recovered from such person in the manner provided in sub-section (1), the appropriate officer may prepare a certificate signed by him specifying the amount due from the person liable to pay the same and send it to the Collector ¹⁶[of the district or to a certificate officer appointed under sub-section (3) in whose jurisdiction] such person resides or owns any property or conducts his business and such Collector ¹⁷[or certificate officer] shall, on receiving the certificate, proceed to recover the amount specified in the certificate as a public demand or an arrear of land revenue.] ¹⁸[(3) The Government may appoint one or more officers to perform the functions of a certificate officer under the Public Demands Recovery Act, 1913 (Ben. Act III of 1913) for the purpose of recovering the amount specified in a certificate prepared under sub-section (2); and when more than one certificate officers are so appointed the Government may also specify their territorial or other jurisdiction.]

203. The Commissioner of Customs may, from time to time, fix the period after the expiration of which goods left ¹⁹[or detained] in any custom-house, customs-area, wharf or other authorised landing place or part of the custom-house premises, shall be subject to payment of fees, and the amount of such fees.

204. A certificate or a duplicate of any certificate, manifest, bill or other customs' document may, ²⁰[on payment of such fee as the Board may determine for this purpose], be furnished, at the discretion of an officer of Customs not below the rank of an Assistant Commissioner of Customs, to any person applying for the same, if the said officer is satisfied that no fraud has been committed or is intended to be committed by the applicant.

²¹[204A. On an application by any interested person the Board may, within a reasonable period and on payment of such fee as the Board may determine for this purpose, provide him with information pertaining to including in electronic form of up-to-date Customs Laws including rules, notifications, circulars, orders and other instruments issued for general use under this Act.]

²²[204B.  (1) All trade and passenger information gathered by Customs for clearance purpose shall be confidential and shall not be used except for –

(a) statistical purposes by the Board and other Government organizations; or

(b) purposes of comparison and evidence by the appropriate officer of Customs as against other imports and exports; or

(c) production as evidence before a legal proceeding or an organization explicitly so authorized by the Government; or

(d) disclosure of information subject to the condition and limitation under the Right to Information Act, 2009 (Act No. XX of 2009); or

(e) any other purposes to be determined by the Board.

(2) The Government may enter into any bilateral, regional, multilateral agreement or convention or any other arrangement to exchange of information for trade facilitation, effective risk analysis, verification of compliance and prevention, combating and investigation of offences under the provisions of this Act.

(3) The information exchanged under sub-section (2), subject to the limitation and condition provided under the agreement or convention or any such arrangement, may be used as evidence in investigations and proceedings under this Act or corresponding law of another country by which such arrangement exists.

(4) The Board shall, by notification in the official Gazette, specify the procedure and conditions subject to which such exchange shall be made and designation of the person through whom such information shall be exchanged.

(5) Any disclosure, publishing or dissemination of information except as provided above without explicit permission shall be an offence.]

²³[205. Except in the case provided for by sections 29, 45, 53 and 88, an officer of Customs not below the rank of an Assistant Commissioner of Customs may, in his discretion, on payment of such fee as the Board may determine for this purpose, authorise any document, after it has been presented at the customs-house, to be amended.]

206. Clerical or arithmetical errors in any decision or order passed by the Government, the Board or any officer of Customs under this Act, or errors arising therein from accidental slip or omission may, at any time, be corrected by the Government, the Board or such officer of Customs or his successor-in-office, as the case may be.

207. No person shall act as an agent for the transaction of any business relating to the entrance or departure of any conveyance or the import or export of goods or baggage at any customs-station unless such person holds a licence granted in this behalf in accordance with the rules.

208. (1) When any person applies to any officer of Customs for permission to transact any specified business with him on behalf of any other person, such officer may require the applicant to produce a written authority from the person on whose behalf such business is to be transacted, and in default of the production of such authority refuse such permission. (2) The clerk, servant or agent of any person or mercantile firm may transact business generally at the custom-house on behalf of such person or firm: Provided that the appropriate officer may refuse to recognize such clerk, servant or agent unless such person or a member of such firm identifies such clerk, servant or agent to the appropriate officer as empowered to transact such business, and deposits with the said officer an authority in writing duly signed, authorising such clerk, servant or agent to transact such business on behalf of such person or firm.

209. (1) Subject to the provisions of sections 207 and 208, anything which the owner of any goods is required or empowered to do under this Act may be done by any person expressly or impliedly authorised by the owner for the purpose. (2) Where this Act requires anything to be done by the owner, importer or exporter of any goods, any such thing done by an agent, clerk or servant of the owner, import or exporter of any goods shall, unless the contrary is proved, be deemed to have been done with the knowledge and consent of such owner, importer or exporter so that in any proceedings under this Act, the owner, importer or exporter of the goods shall also be liable as if the thing had been done by himself. (3) When any person is expressly or impliedly authorised by the owner, importer or exporter of any goods to be his agent in respect of such goods for all or any of the purposes of this Act, such person shall, without prejudice to the liability of the owner, importer or exporter be deemed to be the owner, importer or exporter of such goods for such purposes: Provided that where any duty is not levied or is short-levied or erroneously refunded on account of any reason other than wilful act, negligence or default of the agent, such duty shall not be recovered from the agent.

210. (1) Anything which the person-in-charge of a conveyance is required or empowered to do under this Act may, with the express or implied consent of the person-in-charge and the approval of the appropriate officer, be done by his agent. (2) An agent appointed by the person-in-charge of a conveyance, and any person who represents himself to any officer of Customs as an agent of any such person-in-charge and is accepted as such by that officer, shall be liable for the fulfilment in respect of the matter in question of all obligations imposed on such person-in-charge by or under this Act or any law for the time being in force, and to penalties (including confiscation) which may be incurred in respect of that matter.

²⁴[211. ²⁵[(1) Every licencee, importer, exporter or their agents shall keep or cause to be kept such records as may be specified by the Board, for a period of ²⁶[five years].] (2) Every such person must, as and when required by an officer of Customs,-(a) make the records and accounts available to Customs; (b) provide copies of the records and accounts as required; and(c) answer any question relevant to the matters arising under this Act asked by any officer of Customs in respect of them. (3) Where for the purpose of complying with sub-section (2) of this section, information is recorded or stored by means of an electronic or other device, the licensee, importer, exporter, or its agent, shall, at the request of an officer of Customs, operate the device, or cause it to be operated, to fulfil the requirements of sub-section (2).] ²⁷[(4) For the purposes of sub-section (2) and (3) the audit agencies appointed by the Government under section 25A and an employee of that agency shall be deemed to be the officers of Customs.]

212. The Government may, by notification in the official Gazette, regulate business in, or connected with, gold or silver or precious stones or ornaments made of gold or silver or precious stones, within fifteen miles of the frontier or coast line of Bangladesh.

213. If any person knowingly makes or brings into Bangladesh, or causes or authorises or is otherwise concerned in the making or bringing into Bangladesh of any invoice or paper used or intended to be used as an invoice for the purposes of customs, in which any goods are entered or charged at a price or value higher or lower than that actually paid or intended to be paid for them, or in which goods are falsely described, no sum of money shall be recoverable by such person, his representatives or assigns, for the price of such goods or any part thereof, nor shall any sum of money be recoverable upon any bill of exchange, note or other security made, given or executed for the whole or part of the price of such goods unless such bill of exchange, note or other security is in the hands of a bona fide holder for consideration without notice.

214. Where, on prosecution by the owner of any goods, an officer of Customs is convicted of an offence connected with the removal of such goods from the warehouse without payment of duty, the whole of the duty on such goods shall be remitted, and, the Commissioner of Customs shall, in accordance with the rules, pay to the owner due compensation for the damage caused to the owner by such offence.

215. Any order or decision passed or any summons or notice issued under this Act shall be served- (a) by tendering the order, decision, summons or notice or sending it by registered post acknowledgement due to the person for whom it is intended or to his agent; or(b) if the order, decision, summons or notice cannot be served in any manner provided in clause (a), by affixing it on the notice board of the customs-house.

²⁸[215A. (1) Upon an application of a person directly interested in a decision taken by a Customs officer under this Act, the Commissioner of Customs or an officer authorised by him shall, subject to payment by the applicant of a fee specified by the Board, deliver within 15 (fifteen) days of the application, a true copy of that decision with a certificate that it is a true copy: Provided that a copy or other copy or reproduction of the certified copy shall not be admissible as evidence or otherwise accepted in any Court of law. (2) Upon an application of a person directly interested in a decision taken or omitted to have been taken by a Customs officer, the Commissioner of Customs shall inform that person in writing within a period of 60 days of the application the reasons for such decision or omission.]

²⁹[215B. Enquiries and Enquiry Points.– (1) The Board may, establish or maintain one or more enquiry points at the Board or the customs stations to answer reasonable enquiries on information pertaining to the Act and rules made thereunder and to provide copies of notifications, circulars, orders and other instruments issued for general use under this Act, and to provide required forms and documents pertaining to importation, exportation and transit procedures.(2) On an application, including in electronic format, by an interested person, the enquiry point shall answer the enquiries and provide the forms and documents within a reasonable period and, in relevant cases, in electronic format.

216. No owner of goods shall be entitled to claim from any officer of Customs compensation for the loss of such goods or for damage done to them at any time while they remain or are lawfully detained in any custom-house, customs-area, wharf or landing place under the charge of any officer of Customs, unless it be proved that such loss or damage was occasioned by gross negligence or wilful act of such officer.

³⁰[216A. No suit, case or any application shall lie to any civil Court, except the Courts, tribunals and authorities authorised by or under this Act, for the purpose of determination of the legality or propriety of an order or decision, as the case may be, regarding levy, imposition, exemption, assessment or realisation of customs duties or taxes made by an officer of Customs or by the Board or the Government.]

217. No suit, prosecution or other legal proceeding shall lie against the Government or any public servant for anything which is done or intended to be done in good faith in pursuance of this Act or the rules.

³¹[217A. Notwithstanding anything contained to the contrary in this Act or any other law for time being in force, the Board may, in such manner and in such circumstances and to such extent as may be prescribed by rules, grant reward to the following persons:-(a) a person giving information to Customs Authorities with regard to evasion or attempted evasion of customs duties or violation of any provision of this Act or any other law for the time being in force under which a Customs officer is authorised to collect tax or other revenue;(b) ³²[an officer or employee of customs] or an officer or employee of any other Government agency or of a local authority who detects or unearths the evasion or attempted evasion of customs duties or violation of this Act or that other law;if such supply of information, the act of detection of or unearthing the evasion or attempted evasion of customs-duty or violation of law leads to:-(i) the seizure and confiscation of goods or other things in relation to which the evasion or attempted evasion or violation takes place; or(ii) the realisation of customs-duty or other revenue leviable under this Act or that other law for the time being in force or the realisation of a penalty or fine imposed under the relevant law; or(iii) conviction of and sentence imposed on the person liable for such evasion, attempted evasion or violation.]

³³[217B. Notwithstanding anything contained to the contrary in this Act or any other law the Board may, in such manner and in such circumstances and to such extent as may be prescribed by rules, award an amount of the surplus collection of revenue at import stage as financial incentives to all Customs Officers and employees and officers and employees of the Board:Provided that the collection of revenue at import stage for a given financial year exceeds the target of collection fixed by the Government for that financial year.]

218. No proceeding in a Court other than a suit shall be commenced against any officer of Customs or any other person exercising any powers conferred or discharging any duties imposed by or under this Act for anything purporting to be done in pursuance of the provisions of this Act or the rules without giving to such officer or person a month's previous notice in writing of the intended proceeding and of the cause thereof; or after the expiration of one year from the actual of such cause.

³⁴[219B. The Board or, as the case may be, the Commissioner of Customs (Bond), or Commissioner of Customs (Valuation and internal audit), or any other Commissioner of Customs or any Director General may issue orders, notices, explanations or circulars within their respective jurisdiction not inconsistent with the provisions of this Act and the rules made thereunder.]

219. (1) The Board may, by notification in the official Gazette, make rules for carrying out the purposes of this Act. (2) Without prejudice to the generality of the foregoing provision, rules may be made on matters enumerated in the ³⁵[Third Schedule]. (3) No rules relating to matters enumerated at items 19 and 22 of the ³⁶[Third Schedule] shall be made without previous approval of the Government in writing. ³⁷[***] (5) All such rules for the time being in force shall be collected, arranged, and published at intervals not exceeding two years, and shall be sold to the public at a reasonable price.

³⁸[219A. (1) On an application by any person or on a reference by an officer of Customs not below the rank of Commissioner or of its own motion, the Board may make customs rulings in respect of any matter specified in the application or reference, as the case may be, if the point raised in the application or reference relates to application of any provision of this Act or the rules to a specific situation or if such point relates to any tariff classification or duty rates or valuation of any goods for customs assessment purpose. (2) A customs ruling may be made within ³⁹[forty five] working days of the receipt of the application or the reference, as the case may be. (3) The Board may decline to make a customs ruling on the ground of insufficient information furnished or in the absence of conclusive evidence provided in support of the contentions in the application or the reference. (4) The rulings made by the Board shall be binding upon the concerned persons and officers. (5) The Board may from time to time review and amend a customs ruling to correct any error contained in that ruling.]

220. The enactments specified in the ⁴⁰[Fourth Schedule] are repealed or amended to the extent specified respectively in columns three and four thereof.

221. (1) Notwithstanding anything contained in section 6 of the General Clauses Act, 1897 (X of 1897), anything done or any action taken under the repealed enactments in so far as it is not inconsistent with the provisions of this Act shall without prejudice to anything already done or any action already taken be deemed to have been done or taken under this Act: Provided that nothing in this Act shall be so construed as to have the effect of enhancing the punishment of an offence committed before the commencement of this Act: Provided further that where the period of limitations for the submission of an application or the filing of an appeal or revision prescribed under any of the repealed enactments had expired or had begun to run before the commencement of this Act the provisions of those enactments shall continue to apply to such limitation. (2) The provisions of the General Clauses Act, 1897 (X of 1897), in particular, section 6, section 8 and section 24 thereof, shall apply to the repeal and re-enactment of the said enactments by this Act, subject to the provision of sub-section (1). (3) Nothing in this Act shall affect any law for the time being in force relating to the constitution and powers of the trustees of any port or other port authority.

222. If any difficulty arises in giving effect to the provisions of this Act, particularly in relation to the transition from the enactments repealed by this Act to the provisions of this Act, the Government may, by general or special order made during the period of one year from the commencement of this Act, direct such action to be taken as it considers necessary or expedient for the purpose of removing the difficulty.

⁴¹[223. There shall be an authentic Bangla text of this original Act:Provided that in the event of conflict between the two texts, the original text shall prevail.]