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The Customs Act, 1969

( ACT NO. IV OF 1969 )

Chapter XIV


Clearance for exportation
131. 1[(1)] No goods shall be loaded for exportation until-
(a) in the case of goods other than passengers' baggage and mail bag-
2[(i) the owner has delivered to the appropriate officer or, if the owner is a registered user, he has transmitted to the Customs computer system, a bill of export in such form and manner and containing such particulars as the Board may, by order, direct from time to time 3[:
Provided that the Commissioner of Customs may within a period of six months require the owner who has electronically transmitted a bill of export to the Customs computer system to submit to the appropriate officer a bill of export in paper duly signed by him or his authorised agent containing such information as the said Commissioner may specify;]]
(ii) such owner has paid the duties payable on such goods;
(iii) such bill has been passed by the appropriate officer; and
(b) in the case of passengers' baggage or mail bags, the appropriate officer has permitted them to be exported:
Provided that the Board may in the case of any customs-station or wharf, by notification in the official Gazette, and subject to such restrictions and conditions, if any, as it thinks fit, exempt any specified goods or class of goods or any specified person or class of persons, from all or any of the provisions of this section 4[:
Provided further that where the appropriate officer, in a particular case, has reason to believe that exportation of any goods in respect of which exemption has been notified under the first proviso should be intervened before its loading for exportation, he may, upon recording reasons, examine the goods or the bill of export or both, and may take other necessary action under this Act.]
5[(2) In a case where exemption has been allowed under the proviso to sub-section (1) and any goods have been exported subject to any conditions or under any guarantee or undertaking, the exporter shall forthwith fulfil such conditions or, as the case may be, the terms of the guarantee or undertaking and submit to the appropriate officer documents relating thereto, including proceeds realisation certificate or such other documentary evidence showing the remittance to Bangladesh of the sale proceeds of the goods exported as may be acceptable to the Board.]

  • 1
    The existing provision was numbered as sub-section (1) of that section by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)
  • 2
    Sub-clause (i) was substituted by section 40 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 3
    The colon (:) was substituted for the semi-colon (;) and the proviso was added by section 20 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)
  • 4
    The colon (:) was substituted for the full-stop (.) and the proviso was added thereafter by section 40 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 5
    Sub-section (2) was added by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)
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