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03/07/2022
Laws of Bangladesh

The Customs Act, 1969

( ACT NO. IV OF 1969 )

Chapter V

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

General power to exempt from customs-duties
19. 1[(1)] 2[If the Government is satisfied, after consultation with the Board, that it is necessary in the public interest to do so, it may, subject to such conditions, limitations or restrictions, if any, as it thinks fit to impose], by notification in the official Gazette, exempt any goods imported into, or exported from, Bangladesh or into or from any specified port or station or area therein, from the whole or any part of the customs-duties chargeable thereon 3[:
 
 
 
 
Provided that if, in a financial year, exemption under this sub-section is given in respect of any goods, the rate of duty cannot be changed more than once in that year so as to increase that rate.]
 
 
4[(2) An exemption granted under sub-section (1) shall be effective from the date mentioned in the notification issued under that sub-section.]

  • 1
    Section 19 was renumbered as sub-section (1) by section 8 of অর্থ আইন, ১৯৮৯ (১৯৮৯ সনের ৩৬ নং আইন)
  • 2
    The words and commas “If the Government is satisfied, after consultation with the Board, that it is necessary in the public interest to do so, it may, subject to such conditions, limitations or restrictions, if any, as it thinks fit to impose” were substituted for the words and commas “The Government, subject to such conditions, limitations or restrictions, if any, as it thinks fit to impose, may” by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)
  • 3
    The colon (:) was substituted for the full-stop (.) and the proviso was inserted thereafter by section 11 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)
  • 4
    Sub-section (2) was added by section 8 of অর্থ আইন, ১৯৮৯ (১৯৮৯ সনের ৩৬ নং আইন)
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