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অর্থ আইন, ১৯৯৯

( ১৯৯৯ সনের ১৬ নং আইন )

Act IV of 1969 এর সংশোধন
৪৷ Customs Act, 1969 (IV of 1969) এর-
 
 
 
 
(১) section 2 এর-
 
 
 
 
(ক) clause (a) এর পরিবর্তে নিম্নরূপ clause (a) প্রতিস্থাপিত হইবে, যথা:-
 
 
 
 
“(a) “agent” means a person licensed under section 207 or permitted to transact any business under section 208, and includes shipping agents, clearing and forwarding agents, cargo agents and freight forwarding agents”;
 
 
 
 
(খ) clause (p) এর পর নিম্নরূপ নূতন clause (pp) সন্নিবেশিত হইবে, যথা:-
 
 
 
 
“(pp) “person” includes a company, partnership, association, firm or a body of persons;”;
 
 
 
 
(গ) clause (q) এর পর নিম্নরূপ নূতন clause (qq) সন্নিবেশিত হইবে, যথা:-
 
 
 
 
“(qq) “pre-shipment inspection agency” means any person appointed under section 25A as a pre-shipment inspection agency and includes a representative of that person;”;
 
 
 
 
(২) section 25 এর sub-section (9)এর পর নিম্নরূপ নূতন sub-section (10) সংযোজিত হইবে, যথা:-
 
 
 
 
“(10) For the purposes of sub-section (9), the Board may, by notification in the official Gazette, fix the freight for the transportation of any goods or class of goods by aircraft that are delivered or could have been delivered at a customs airport to the buyer thereof.”;
 
 
 
 
(৩) section 25A এর পরিবর্তে নিম্নরূপ section 25A প্রতিস্থাপিত হইবে, যথা:-
 
 
 
 
“25A. Pre-shipment inspection agencies and assessment on the basis of their certificates.- (1) For the purposes of this Act, the Government may, in the prescribed manner, appoint pre-shipment inspection agencies and determine the scope and manner of their certification and related matters.
 
 
 
 
(2) The Government may, by notification in the official Gazette, declare that the quality, quantity, price, description and customs classification of any goods verified and certified in the prescribed manner by a pre-shipment inspection agency shall be accepted as the basis for assessment.
 
 
 
 
(3) For the purposes of this section, “price” means value of the goods determined in accordance with sub-sections (1) and (2) of section 25.”;
 
 
 
 
(৪) section 25A এর পর নিম্নরূপ নূতন sections 25B এবং 25C সন্নিবেশিত হইবে, যাহা সরকার কর্তৃক সরকারী গেজেটে প্রজ্ঞাপন দ্বারা নির্ধারিত তারিখে কার্যকর হইবে, যথা:-
 
 
 
 
“25B. Mandatory pre-shipment Inspection.- It is mandatory for the importers to have their importable goods inspected by a pre-shipment inspection agency before or at the time of shipment of those goods on board a vessel, aircraft or other conveyance:
 
 
 
 
Provided that the Government may, by notification in the official Gazette, exempt any class of goods or any goods imported by any class of importers or any goods imported through a customs port or a customs station or any area within such port or station from the mandatory pre-shipment inspection.
 
 
 
 
25C. Pre-shipment inspection service charge.- The Government may, by notification in the official Gazette, impose pre-shipment inspection service charge on imported goods required to be inspected by pre-shipment inspection agencies at a rate not exceeding one per cent of the value of such goods and this charge shall be collected as if it were a customs duty leviable under section 18(1).”;
 
 
 
 
(৫) section 79 এর পর নিম্নরূপ নূতন section 79A সন্নিবেশিত হইবে, যথা:-
 
 
 
 
“79A. Acceptance of electronically transmitted bills of entry and documents.- The Board may, by notification in the official Gazette, declare that electronically transmitted bills of entry and related documents may be acceptable subject to such conditions as are specified in that notification.”;
 
 
 
 
(৬) Section 156 এর sub-section (1) এর TABLE এর-
 
 
 
 
(ক) ক্রমিক নং 14 এর বিপরীতে column 2 এর এন্ট্রির পরিবর্তে নিম্নরূপ এন্ট্রি প্রতিস্থাপিত হইবে, যথা:-
 
 
 
 
“such person shall be liable to a penalty of one lac Taka or twice the value of the goods in respect of which such offence is committed whichever is higher and such goods shall also be liable to confiscation :
 
 
 
 
and
 
 
 
 
upon conviction by a Magistrate such person shall further be liable to rigorous imprisonment for a term not less than six months but not exceeding five years and shall also be liable to a fine not exceeding fifty thousand taka.”;
 
 
 
 
(খ) ক্রমিক নং 51 এর বিপরীতে column 2 এর এন্ট্রির পরিবর্তে নিম্নরূপ এন্ট্রি প্রতিস্থাপিত হইবে, যথা:-
 
 
 
 
“such goods shall be liable to confiscation and a penalty twice the value of the goods shall also be imposed; and
 
 
 
 
upon conviction by a Magistrate such keeper shall further be liable to rigorous imprisonment for a term not less than three months but not exceeding two years.”;
 
 
 
 
(গ) ক্রমিক নং 62 এর বিপরীতে column 2 এর এন্ট্রির পরিবর্তে নিম্নরূপ এন্ট্রি প্রতিস্থাপিত হইবে, যথা:-
 
 
 
 
“such person shall be liable to a penalty not exceeding twice the value of the goods, and
 
 
 
 
upon conviction by a magistrate shall further be liable to rigorous imprisonment for a term not less than three months but not exceeding two years.”;
 
 
 
 
(৭) section 202 এর-
 
 
 
 
(ক) sub-section (2) এর-
 
 
 
 
(অ) “of the district in which” শব্দগুলির পরিবর্তে “of the district or to a certificate officer appointed under sub-section (3) in whose jurisdiction” শব্দগুলি, বন্ধনীগুলি ও সংখ্যা প্রতিস্থাপিত হইবে;
 
 
 
 
(আ) “such collector” শব্দগুলির পর “or certificate officer” শব্দগুলি সন্নিবেশিত হইবে;
 
 
 
 
(খ) sub-section (2) এর পর নিম্নরূপ নূতন sub-section (3) সন্নিবেশিত হইবে, যথা:-
 
 
 
 
“(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.”৷

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Ministry of Law, Justice and Parliamentary Affairs