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The Customs Act, 1969

( ACT NO. IV OF 1969 )

Chapter X


Clearance for home-consumption
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.]

  • 1
    Section 83 was renumbered as 83(1) by section 21 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 2
    Sub-section (2) was added by section 21 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 3
    Sub-section (3) was added by section 8 of the Finance Act,2010(Act No.XXXIII of 2010).
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