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12/07/2024
Laws of Bangladesh

The Customs Act, 1969

( ACT NO. IV OF 1969 )

Chapter V

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

Provisions and stores may be exported free of duty
24. Goods produced or manufactured in Bangladesh and required as provisions and stores on any conveyance proceeding to any foreign port, airport or station may be exported free of customs-duty, 1[ and Value Added Tax (মূল্য সংযোজন কর )] in such quantities as the appropriate officer may determine having regard to the size of the conveyance, the number of passengers and crew and the length of the voyage or journey on which the conveyance is about to depart.

  • 1
    The words “and Value Added Tax (ম ল্য সংযোজন কর)” were substituted for the comma and words “, excise-duty and sale-tax” by section 5 of the Finance Act, 2009 (Act No. X of 2009) (with effect from 1st July, 2008).
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