Print View

[Section Index]

The Customs Act, 1969

( ACT NO. IV OF 1969 )

[ 8th March, 1969 ]

Chapter V

LEVY OF, EXEMPTION FROM AND REPAYMENT OF, CUSTOMS-DUTIES

Goods dutiable

1[ 18. (1) Except as hereinafter provided, customs-duties shall be levied at such rates as are prescribed in the First Schedule 2[ * * *] or under any other law for the time being in force on

 
 

(a) goods imported into, or exported from, Bangladesh;

 
 

(b) goods brought from any foreign country to any customs-station, and without payment of duty there, transhipped or transported for, or thence carried to, and imported at, any other customs station; and

 
 

(c) goods brought in bond from one customs station to another 3[ :

 
 

4[Provided that no customs duty and regulatory duty under this Act or any other tax leviable under any other law for the time being in force shall, subject to such conditions, limitations or restrictions as the Board may, from time to time, by notification in the official Gazette, impose, be levied or collected in respect thereof, if the value of the goods for assessment purpose in any one consignment does not exceed two thousand taka. ]

 
 

5[ (2) The Government may, by notification in the official Gazette, levy, subject to such conditions, limitations or restrictions as it may deem fit to impose, a regulatory duty on all or any of the goods specified in the First Schedule at the rate not exceeding 6[ two times of] the highest rate of customs-duty 7[ * * *] specified in the said Schedule.]

 

8[ Explanation.- The rate of regulatory duty on any such goods may be higher than that of the customs-duty leviable on that goods as prescribed in the said Schedule, provided such regulatory duty does not exceed 9[ two times of] the highest rate of customs-duty of that Schedule.]

 
 

(3) The regulatory duty levied under sub section (2) shall be in addition to any duty imposed under sub section (1) or under any other law for the time being in force.

 
 

(4) Any notification issued under sub section (2) shall, if not earlier rescinded, stand rescinded on the expiry of the financial year in which it was issued.]

 
 

(5) and (6) [Added by section 5 of অর্থ আইন, ১৯৯৩ (১৯৯৩ সনের ১৮ নং আইন) and subsequently omitted by section 5 of অর্থ আইন, ১৯৯ (১৯৯৫ সনের ১২ নং আইন) ]

 
  • 1
    Section 18 was substituted by section 11 of the Finance Act, 1980 (Act No. XXIII of 1980)
  • 2
    The words “and the Second Schedule” were omitted section 5 of অর্থ আইন, ১৯৯৩ (১৯৯৩ সনের ১৮ নং আইন)
  • 3
    The colon (:) was substituted for the full-stop (.) and the proviso was inserted thereafter by section 10 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)
  • 4
    Proviso was substituted by section 9 of অর্থ আইন, ২০২০ (২০২০ সনের ৯ নং আইন)।
  • 5
    Sub-section (2) was substituted by section 10 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)
  • 6
    The words “two times of” were inserted after the words “not exceeding” by section 6(a) of অর্থ আইন, ২০১৬ (২০১৬ সনের ২৮ নং আইন)
  • 7
    The words “for any goods” were omitted by section 8 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 8
    The Explanation was inserted by section 8 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 9
    The words “two times of” were inserted after the words “not exceed” by section 6(b) of অর্থ আইন, ২০১৬ (২০১৬ সনের ২৮ নং আইন)
Copyright © 2019, Legislative and Parliamentary Affairs Division
Ministry of Law, Justice and Parliamentary Affairs