Laws of Bangladesh

The Customs Act, 1969

( ACT NO. IV OF 1969 )

Chapter VI


Drawback of the export on imported goods
35. Subject to the subsequent provisions of this Chapter and the rules, when any goods, capable of being easily identified, which have been imported into Bangladesh and upon which customs-duties have been paid on importation, are exported to any place outside Bangladesh or as provisions or stores for use on board a conveyance proceeding to a foreign territory, 1[such duties, not exceeding seven-eighths thereof,] shall be repaid as drawback, subject to the following conditions, namely:-
(1) the goods are identified to the satisfaction of an officer of Customs not below the rank of Assistant Commissioner of Customs at the customs-station, to be the same as had been imported, and
(2) the goods are entered for export within two years of the date of their importation, as shown by the records of the custom-house or if such time is extended by the Board or the Commissioner of Customs for sufficient cause within such extended time:
Provided that the Commissioner of Customs shall not extend the time beyond three years of the importation of such goods.
Explanation.- For the purposes of this section, the goods shall be deemed to have been entered for export on the date on which the bill of export is delivered to the appropriate officer under section 131.

  • 1
    The words and commas “such duties, not exceeding seven-eighths thereof,” were substituted for the words “seven-eighths of such duties” by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)
Copyright © 2019, Legislative and Parliamentary Affairs Division
Ministry of Law, Justice and Parliamentary Affairs