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THE CUSTOMS ACT, 1969

(ACT NO. IV OF 1969).
  Part No : Chapter No : Section No: [ 8th March, 1969  
  
     An Act to consolidate and amend the law relating to customs. 1 2
 
    WHEREAS it is expedient to consolidate and amend the law relating to the levy and collection of customs-duties and to provide for other allied matters;



It is hereby enacted as follows:-
 
CONTENTS
 
SECTIONS
 
CHAPTER I
PRELIMINARY
1. Short title, extent and commencement
2. Definitions
2A. Act to override other laws
CHAPTER II
APPOINTMENT OF OFFICERS OF CUSTOMS AND THEIR POWERS
3. Appointment of officers of Customs
4. Powers and duties of officers of Customs
5. Delegation of powers
6. Entrustment of functions of customs officers to certain other officers
7. Assistance to the officers of Customs
8. Exemption from service on jury or inquest or as assessors
CHAPTER III
DECLARATION OF PORTS, AIRPORTS, LAND CUSTOMS- STATIONS, ETC.
9. Declaration of customs-ports, customs-airports, etc.
10. Power to approve landing places and specify limits of customs-stations
11. Power to declare warehousing stations
12. Power to appoint public warehouses
13. Licensing of Private warehouses
14. Stations for officers of Customs to board and land
CHAPTER IV
PROHIBITION AND RESTRICTION OF IMPORTATION AND EXPORTATION
15. Prohibitions
16. Power to prohibit or restrict importation and exportation of goods
17. Detention and confiscation of goods imported in breach of section 15 or section 16
CHAPTER V
LEVY OF, EXEMPTION FROM AND REPAYMENT OF, CUSTOMS-DUTIES
18. Goods dutiable
18A. Imposition of countervailing duty
18B. Imposition of anti-dumping duty
18C. No imposition under section 18A or 18B in certain cases
18D. Appeal against imposition of countervailing or anti-dumping duty
18E. Imposition of safeguard duty
19. General power to exempt from customs-duties
20. [Government’s power] to grant exemption from duty in exceptional circumstances
21. Power to deliver certain goods without payment of duty and to repay duty on certain goods
22. Re-importation of goods produced or manufactured in Bangladesh
23. Goods, derelict, wreck, etc.
24. Provisions and stores may be exported free of duty
25. [Value of goods for assessment purposes]
25A. Pre-shipment inspection agencies and assessment on the basis of their certificates
25B. Optional pre-shipment Inspection.
25C. Pre-shipment inspection service charge
26. Requisition to produce documents
26A. Further powers in relation to documents
26B. A Customs officer may take possession of and retain documents and records
26C. Copying of documents obtained during search
26D. Retention of documents and goods obtained during search
27. Abatement of duty on damaged, deteriorated, lost, or destroyed goods
28. Power to test and denature imported spirit
29. Restriction on amendment of bill of entry or bill of export
30. [Date for determination of rate of duty, value and exchange rate for imported goods]
30A. Value and effective rate of duty
31. Date for determination of export duty
32. Untrue statement, error, etc.
33. Refund to be claimed within [six months]
34. Power to give credit for, and keep account current of, duties and charges
CHAPTER VI
DRAWBACK
35. Drawback of the export on imported goods
36. Drawback on goods taken into use between importation and exportation
37. Drawback on goods used in the manufacture of goods which are exported
38. Power to declare what goods are identifiable and to prohibit drawback in case of specified foreign territory
39. When no drawback allowed
40. Time of payment of drawback
41. Declaration by parties claiming drawback
CHAPTER VII
ARRIVAL AND DEPARTURE OF CONVEYANCE
42. Arrival of conveyance
43. Delivery of import manifest in respect of a vessel
44. Delivery of import manifest in respect of a conveyance other than a vessel
45. Signature and contents of import manifest and amendment thereof
46. Duty of person receiving import manifest
47. Bulk not to be broken until manifest, etc., delivered and vessel entered inwards
48. Power to require production of documents and ask questions
49. Special pass for breaking bulk
50. Order for entry outwards or loading of goods to be obtained before export goods are loaded
51. No vessel to depart without port-clearance
52. No conveyance other than vessel to leave without permission
53. Application for port-clearance of vessels
54. Conveyances other than vessels to deliver documents and answer questions before departure
55. Power to refuse port-clearance to vessels or permission for departure to other conveyance
56. Grant of port-clearance or permission for departure
57. Grant of port-clearance or permission for departure on security of agent
58. Power to cancel port-clearance or permission for departure
59. Exemption of certain classes of conveyance from certain provisions of this Chapter
CHAPTER VIII
GENERAL PROVISIONS AFFECTING CONVEYANCES AT CUSTOMS-STATIONS
60. Power to depute officers of Customs to board conveyances
61. Officer to be received and accommodation to be provided
62. Officers’ powers of access, etc.
63. Sealing of conveyance
64. Goods not to be loaded or unloaded or water-borne except in presence of officer
65. Goods not to be loaded or unloaded or passed on certain days or at certain times
66. Goods not to be loaded or unloaded except at approved places
67. Power to exempt from sections 64 and 66
68. Boat-note
69. Goods water-borne to be forthwith landed or shipped
70. Goods not to be transhipped without permission
71. Power to prohibit plying of unlicensed cargo-boats
72. Playing of ships of less than one hundred tons
CHAPTER IX
DISCHARGE OF CARGO AND ENTRY INWARDS OF GOODS
73. Discharge of cargo by vessels may commence on receipt of due permission
74. Discharge of goods by conveyances other than vessels
75. Imported goods not to be unloaded unless entered in the import manifest
76. Procedure in respect of goods not unloaded by vessels within time allowed
77. Power to land small parcels and hold unclaimed parcels
78. Power to permit immediate discharge
79. Entry for home-consumption or warehousing
79A. Acceptance of electronically transmitted bills of entry and documents
79B. Access to Customs computerised entry processing systems
79C. Registered users
79D. Registered users to be allocated unique user identifier
79E. Use of unique user identifier
79F. Cancellation of registration of registered user
79G. Customs to keep records of transmission
80. Assessment of duty
81. Provisional assessment of duty
82. Procedure in case of goods not cleared or warehoused or transhipped after unloading within a specified period
82A. Procedure in case of goods not assessed or out-passed by Customs after presentation of the related bill of entry within a specified period
CHAPTER X
CLEARANCE OF GOODS FOR HOME-CONSUMPTION
83. Clearance for home-consumption
83A. Amendment of assessment
83B. Limitation of time for amendment of assessments
83C. Audit or examination of records
83D. Power to appoint auditor, etc.
83E. Authorized Economic Operator
CHAPTER XI
WAREHOUSING
84. Application to warehouse
85. Form of application
86. Warehousing bond
86A. Warehousing bank guarantee
87. Forwarding of goods to warehouse
88. Receipt of goods at warehouse
89. Goods how warehoused
90. Warrant to be given when goods are warehoused
91. Control over warehoused goods
92. Power to cause packages lodged in warehouse to be opened and examined
93. Access of owners to warehoused goods
94. Owner’s power to deal with warehoused goods
95. Manufacture and other operations in relation to goods in a warehouse
96. Payment of rent and warehouse-dues
97. Goods not to be taken out of warehouse except as provided by this Act
98. Period for which goods may remain warehoused
98A. Goods to be removed if license is cancelled
99. Power to remove goods from one warehouse to another in the same customs-station
100. Power to remove goods from one warehousing station to another
101. Transmission of account of goods to officers at warehousing station of destination
102. Remover may enter into a general bond
103. Goods on arrival at customs-station of destination to be subject to same laws as goods on first importation
104. Clearance of bonded goods for home-consumption
105. Clearance of warehoused goods for export
106. Clearance of warehoused goods for export as provisions, on a conveyance proceeding to foreign destination
107. Application for clearance of goods
108. Re-assessment of warehoused goods when damaged or deteriorated
109. [Omitted.]
110. Allowance in case of volatile goods
111. Duty on goods improperly removed from warehouse or allowed to remain beyond fixed time or lost or destroyed or taken as sample
112. Procedure on failure to pay duty, etc.
113. Noting removal of goods
114. Register of bonds
115. Power to remit duties on warehoused goods lost or destroyed
116. Responsibility of warehouse-keeper
117. [Omitted.]
117A. [Omitted.]
118. Power to decide where goods may be deposited in [warehouse], and on what terms
119. Expenses of carriage, packing, etc., to be borne by owner
119A. Power to add, alter or relax the condition, etc.
CHAPTER XII
TRANSHIPMENT
120. Chapter not to apply to baggage or postal articles
121. Transhipment of goods without payment of duty
122. Superintendence of transhipment
123. Entry, etc., of transhipped goods
124. Transhipment of provisions and stores from one conveyance to another of the same owner without payment of duty
125. Levy of transhipment fees
CHAPTER XIII
TRANSIT TRADE
126. Chapter not to apply to baggage and postal articles
127. Transit of goods in the same conveyance
128. Transport of certain classes of goods subject to prescribed conditions
129. Transit of goods across Bangladesh to a foreign territory
129A.Cost of Transit
CHAPTER XIV
EXPORTATION OR SHIPMENT AND RELANDING
130. No goods to be loaded on a conveyance, till entry outwards or permission granted
131. Clearance for exportation
132. Bond required in certain cases before exportation
133. Additional charge on goods cleared for export after port-clearance granted
134. Notice of non-loading or re-landing and return of duty thereon
135. Goods re-landed or transhipped from a conveyance returning to a customs-station or putting into another customs-station
136. Conveyance returning to customs-station may enter and land goods
137. Landing of goods during repairs
138. Frustrated cargo [and other than Frustrated cargo] how dealt with
CHAPTER XV
SPECIAL PROVISIONS REGARDING BAGGAGE AND GOODS IMPORTED OR EXPORTED BY POST
139. Declaration by passenger or crew of baggage
140. Determination of rate of duty in respect of baggage
141. Bona fide baggage exempt from duty
142. Temporary detention of baggage
143. Treatment of baggage of passengers or crew in transit
144. Label or declaration in respect of goods imported or exported by post to be treated as entry
145. Rate of duty in respect of goods imported or exported by post
CHAPTER XVI
PROVISIONS RELATING TO COASTAL GOODS AND VESSELS
146. Chapter not to apply to baggage
147. Entry of coastal goods
148. Coastal goods not to be loaded until bill relating thereto is passed
149. Clearance of coastal goods at destination
150. Declaration concerning coasting vessel which has touched foreign port
151. Cargo book
152. Coastal goods not to be loaded or unloaded except at customs-port or coastal port
153. Coasting vessel to obtain written orders before departure
154. Application of certain provisions of this Act to coastal goods
155. Prohibition of the coastal trade of certain goods
CHAPTER XVII
OFFENCES AND PENALTIES
156. Punishment for offences
157. Extent of confiscation
CHAPTER XVIII
PREVENTION OF SMUGGLING - POWERS OF SEARCH, SEIZURE AND ARREST-ADJUDICATION OF OFFENCES
158. Power to search on reasonable ground
158A. Conferring certain Powers of Magistrate 1st Class on Customs officers
159. Persons to be searched may desire to be taken before gazetted officer of Customs or Magistrate
160. Power to screen or X-Ray bodies of suspected persons for detecting secreted goods
161. Power to arrest
162. Power to issue search warrant
163. Power to search and arrest without warrant
164. Power to stop and search conveyances
165. Power to examine persons
166. Power to summon persons to give evidence and produce documents or things
167. Persons escaping may be afterwards arrested
168. Seizure of things liable to confiscation
169. Things seized how dealt with
170. Procedure in respect of things seized on suspicion by the police
171. When seizure or arrest is made, reason in writing including inventory to be given
172. Power to detain packages containing certain publications imported into Bangladesh
173. Procedure for disposal by [High Court Division] of applications for release of package so detained
174. Power to require production of order permitting clearance of goods imported or exported by land
175. Power to prevent making or transmission of certain signals or messages
176. Power to station officers in certain factories
177. Restriction or the possession of goods in certain areas
178. Punishment of persons accompanying a person possessing goods liable to confiscation
179. Power of adjudication
180. Issue of show-cause notice before confiscation of goods or imposition of penalty
181. Option to pay fine in lieu of confiscated goods
182. Vesting of confiscated property in the Government
183. Levy of penalty for departure without authority or failure to bring-to
184. Power to try summarily
185. Special powers for Magistrates
186. Detention of goods pending payment of fine or penalty
187. Burden of proof as to lawful authority, etc.
188. Presumption as to documents in certain cases
189. Notice of conviction to be displayed
190. Power to publish conviction
191. Imprisonment may be of either description
192. Duty of certain person to give information
3CHAPTER XVIIIA
ALTERNATIVE DISPUTE RESOLUTION
192A. Alternative Dispute Resolution
192B. Commencement of ADR process
192C. Definition and scope of disputes for ADR
192D. Appointment of Facilitator and duties of the parties concerned
192E. Application for ADR
192F. Processing and Disposal of Applications for ADR
192G. Duration of Negotiation and Resolution
192H. Decision of the ADR
192I. Effects of Agreement or Resolution
192J. Limitation for Appeal where Agreement is not concluded
192K. Bar on suit or prosecution
CHAPTER XIX
APPEALS AND REVISION
193. Appeals to Commissioner (Appeal)
193A. Procedure in appeal
193B. Power of the Board to rectify any mistake, error, etc.
193C. Review Committee
194. Deposit, pending appeal, of duty demanded or penalty levied
195. Power of the Board to call for and examine records, etc.
196. Appellate Tribunal
196A. Appeals to the Appellate Tribunal
196B. Orders of Appellate Tribunal
196C. Procedure of Appellate Tribunal
196D. Appeal to the High Court Division
196E. [Omitted]
196F. Case before High Court Division to be heard by not less than two Judges
196G. Decision of the High Court Division on appeals
196H. Sums due to be paid notwithstanding reference, etc.
196I. Exclusion of the time taken for copy
196J. Transfer of certain pending proceedings and transitional provisions
196K. Appearance by authorised representative
196L. Power of the Government to call for and examine records
196M. Bar to the jurisdiction of the Courts
196N. Definitions
CHAPTER XX
MISCELLANEOUS
197. Customs control over conveyances and goods
198. Power to open packages and examine, weight or measure goods
199. Power to take samples of goods
200. Owner to make all arrangements and bear all expenses
201. Procedure for sale of goods and application of sale proceeds
202. Recovery of Government dues
202A. Power to write-off sums due to Government
203. Wharfage or storage fees
204. Issue of certificate and duplicates of customs’ document
204A. Supply of information pertaining to customs law, etc.
205. Amendment of documents
206. Correction of clerical errors, etc.
207. Custom-house agents to be licensed
208. Agent to produce authority if required
209. Liability of principal and agent
210. Liability of agent appointment by the person-in-charge of a conveyance
211. Keeping of business record
212. Regulation of business in gold, etc.
213. Recovery of money upon certain documents
214. Remission of duty and payment of compensation to the owner in certain cases
215. Service of order, decision, etc.
215A. Supply of information and copy of decisions
215B. Enquiries and Enquiry Points
216. No compensation for loss or injury exception proof of neglect or wilful act
216A. Bar to filing of cases in civil Courts
217. Protection of action taken under the Act
217A. Reward for detection etc. of evasion of duties or violation of laws
217B. Award of financial incentives to Customs Officers and employees
218. Notice of proceedings
219. Power to make rules
219A. Power to make customs rulings
219B.Power to issue Orders, Notices, Explanations or Circulars
220.Repeals and amendments
221.Savings
222.Removal of difficulties
223. Authentic Bangla Text
SCHEDULE
 
 

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