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17A. Collection of tax from importers

1[17A. Collection of tax from importers.

(1) For the purpose of making collection of tax under section 53 of the Ordinance, the Commissioner of Customs or any appropriate officer shall collect tax in the case of any import of goods at the following rate: (a) five percent (5%) on the value of the imported goods in case of import of goods excluding the goods mentioned in clause (b), clause (c), clause (d), clause (e), clause (f), clause (g) and clause (h);

(b) one percent (1%) on the value of the imported goods in the case of import of goods specified in the Table-1 below:–

Table-1

Sl. No.   Heading  H.S. Code Description 
(1) (2) (3) (4)
1 89.01 8901.20.30 Vessels capacity exceeding 5000 DWT for registration in Bangladesh operating in Ocean for at least three consecutive years and not older than 20 years from the date of commissioning;
2 89.01 8901.90.30 Vessels capacity exceeding 5000 DWT for registration in Bangladesh operating in Ocean for at least three consecutive years and not older than 22 years from the date of commissioning; 

(c) two percent (2%) on the value of the imported goods in the case of import of goods specified in the Table-2 below:–

                  Table-2

Sl. No Heading H.S. Code Description 
(1) (2) (3) (4)
1 07.03 0703.20.90 Garlic : Other
2 10.05 1005.90.90 Other Maize, Excluding wrapped/canned upto 2.5 kg
3 17.01 1701.14.00 Raw Sugar not containing added flavouring or colouring matter: Other cane sugar
4 23.09 2309.90.90 Preparations of a kind used in animal feeding other: other
5 25.23 2523.10.20 Cement clinkers, imported by vat registered manufacturers of cement
6 27.09 2709.00.00 Petroleum oils and oils obtained from bituminous minerals, crude
7 27.10 2710.12.11 Motor spirit of H.B.O.C Type
8 27.10 2710.12.19 Other motor spirits, including aviation spirts
9 27.10 2710.12.20  spirit type jet fuel
10 27.10 2710.12.31 White spirit
11 27.10 2710.12.32 Naphtha
12 27.10 2710.12.39 Other
13 27.10 2710.12.41 J.P.1 kerosene type jet fuels
14 27.10 2710.12.42 J.P.4 kerosene type jet fuels
15 27.10 2710.12.43 Other kerosene type jet fuels
16 27.10 2710.12.49 Other kerosene
17 27.10 2710.12.50 Other medium oils and preparations
18 27.10 2710.12.61 Light diesel oils
19 27.10 2710.12.62 High speed diesel oils
20 27.10 2710.12.69 Other
21 27.10 2710.19.11 Furnace oil
22 27.10 2710.19.19 Other
23 27.11 2711.12.00 Propane
24 27.11 2711.13.00 Butanes
25 27.13 2713.20.10 Petroleum bitumen-In Drum
26 27.13 2713.20.90 Petroleum bitumen-Other
27 41.02 4102.10.00 Raw skins of sheep or lambs-With wool on
28 41.02 4102.21.00 Raw skins of sheep or lambs-Without wool on: Pickled
29 41.02 4102.29.00 Raw skins of sheep or lambs-Without wool on: Other
30 41.03 4103.20.00 Other raw hides and skins-of reptiles
31 41.03 4103.90.00 Other raw hides and skins Other
32 72.13 All H.S Code Bars and rods, hot-rolled, in irregularly woun coils, of iron or non-alloy steel 
33 72.14 All H.S Code Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot- drawn or hot-extruded, but including those twisted after rolling
34 72.15 All H.S Code Other bars and rods of iron or non-alloy steel.
35 72.16 All H.S Code Angles, shapes and sections of iron or non- alloy steel
36 84.08 8408.90.10 Engines of capacity 3 to 45 HP
37 84.08 8408.90.90 Other
38 84.13 8413.70.00 Other centrifugal pumps; Other pumps; liquid elevators
39 84.37 8437.10.00 Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetable; Other machinery
40 84.67 8467.29.00 Other, Other tools
41 85.17 8517.12.10 Cellular (Mobile/fixed wireless) telephone set
42 85.17 8517.70.00 Loaded Printed Circuit Board/PCB; Assembled/ Mother Board for Cellular Phone; Key; Keypad housing; Keypad Dome; Front Shell; Vibrator; motor; Touch Panel; Touch Panel Glass for mobile phone; Liquid Crystal Module; Camera Module; Input-Output (I/O) Port; Internal Earphone; Microphone; Antenna; Receiver;

(d) taka five hundred per ton in the case of import of goods specified in the Table-3 below:–

Table-3

Sl. No Heading H.S.Code Description
(1) (2) (3) (4)
1 72.03 All H.S Code Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms
2 72.04 All H.S Code Ferrous waste and scrap; remelting scrap ingots of iron or steel.
3 72.06 7206.10.00 Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 72.03)-Ingots
4 72.07 All H.S Code Semi-finished products of iron or nonalloy steel
5 89.08 8908.00.00

Vessels and other floating structures for breaking up:

(e) zero percent (0%) on the value of imported goods in the case of import of goods specified in the Table-4 below:–

Table-4

Sl. No. Heading H.S. Code Description
(1) (2) (3) (4)
1 01.02 0102.21.00 Live bovine animals. Cattle: Pure-bred breeding animals
2 01.02 0102.29.00 Live bovine animals. Cattle: Other 
3 01.02 0102.31.00 Live bovine animals. Buffalo: Pure-bred breeding animals
4 01.02 0102.39.00 Live bovine animals. Buffalo: Other
5 01.02 0102.90.10 Live bovine animals Other: Pure-bred breeding animals
6 01.02 0102.90.90 Live bovine animals Other: Other
7 01.05 0105.11.10 Live poultry Weighing not more than 185 g: Fowls of the species Gallus domesticus: Parent stock of one day chick
8 01.05 0105.12.10 Live poultry Weighing not more than 185 g: Turkeys: Parent stock of one day chick
9 01.05 0105.13.10 Live poultry Weighing not more than 185 g: Ducks: Parent stock of one day chick
10 01.05 0105.14.10 Live poultry Weighing not more than 185 g: Geese: Parent stock of one day chick
11 01.05 0105.15.10 Live poultry Weighing not more than 185 g: Guinea fowls: Parent stock of one day chick
12 03.01 0301.91.10 Live fish. Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)- Fry
13 03.01 0301.92.10 Live fish. -Eels (Anguilla spp.)-Fry
14 03.01 0301.93.10 Live fish. Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyn-godon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)-Fry
15 03.01 0301.99.10 Live fish. -Other: Fry
16 03.06 0306.31.10 Crustaceans -Live, fresh or chilled Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.): Fry
17 03.06 0306.32.10 Crustaceans -Live, fresh or chilled Lobsters (Homarus spp.): Fry
18 03.06 0306.33.10 Crustaceans -Live, fresh or chilled: Crabs: Fry
19 03.06 0306.35.10 Crustaceans -Live, fresh or chilled Cold-water shrimps and prawns (Pandalus spp., Crangon crangon): Fry (New created)
20 03.06 0306.36.10 Crustaceans -Live, fresh or chilled Other shrimps and prawns: Fry
21 05.10 0510.00.10 Glands including pituitary glands
22 05.11 All H.S code  Animal products not elsewhere specified or included; dead animals of chapter 1 or 3 of FIRST SCHEDULE of customs Act, 1969, unfit for human
23 06.01 0601.10.00 Bulbs tubers, tuberous roots, corms, crown and rhizomes, dormant
24 06.01 0601.20.00 Bulbs tybers, tuberous roots, corms, crowns, rhizomes, in growth or in flower; chicory plants and roots
25 06.02 0602.10.00 Unrooted cutting and slips
26 06.02 0602.20.00 Trees, shurbs and bushes, grafted or not, of kind which bear edible fruits or nuts
27

06.02

 0602.30.00 Rhododendrons and azaleas grafted or not
28 06.02 0602.40.00 Roses, Grafted or not
29 07.01 0701.10.10 Potatoses, fresh or chilled. seed: Wrapped/canned up to 2.2 kg
30 07.01 0701.10.90 Potatoses, fresh or chilled. seed:Other
31 07.03 0703.10.19 Opinions: other
32 07.13 0713.10.90 Peas (pisum sativum): Other
33 07.13 0713.20.90 Chikpeas (garbanzos): Other
34 07.13 0713.40.90 Lentils: Other
35 07.13 0713.90.90 Other: Other
36 10.01 1001.11.10 Durum Wheat seed:Wrapped/canned up to 2.5 kg
37 10.01 1001.11.90 Durum Wheat seed:Other
38 10.01 1001.19.10 Durum Wheat Other:Wrapped/canned up to 2.5 kg
39 10.01 1001.19.90 Durum Wheat Other:Other
40 10.01 1001.91.90 Other Wheat seed:Other
41 10.01 1001.99.90 Other Wheat:Other
43 10.05 1005.10.10 Maize (corn) seed:Wrapped/canned up to 2.5 kg
44 10.05 1005.10.90 Maize (corn) seed:Other
45 12.01 1201.10.90

Soya beans, Whether or not broken Seed:Other
46 12.01 1201.90 Soya beans, Whether or not broken Other:Other
47 12.04 1204.00.90 Linseed Whether or not broken Other
48 12.05 1205.10.90 Low erucic acid rape or colza seeds:Other
49 12.06 1206.00.90 Sunflowers Seeds, Whether or not broken Other
50 12.07 1207.40.90 Sesamum seeds:Other
51 12.07 1207.50.90 Mustard seeds:Other
52 12.09 1209.21.00 Sugar beet Seeds
53 12.09 1209.21.00 Seeds of Forage plants: Lecurne (alfalfa) Seeds
54 12.09 1209.23.00 Seeds of Forage plants: Fescue seeds
55 12.09 1209.24.00 Seeds of Forage plants: Kentucky blue grass (poa pratensis L.) Seeds
56 12.09 1209.25.00 Seeds of Forage plants: Rye grass (Lolium multiflorum Lam.,Lolium perenne L.) seeds
57 12.09 1209.30.00 Seeds of herbaceous Plants cultivated Principally for their flowers
59 12.09 1209.91.00 Seed, fruits and spores of kind use for showing other:Vegetables seeds
60 12.09 1209.99.00 Seed, fruits and spores of kind use for showing other:Other
61 15.07 1507.10.00 Soya bean oil and its fractions whether or not refined, but not chemically modified crude oil, wheather or not degummed
62 15.07 1507.90.10 Soya bean oil and its fractions whether or not refined, but not chemically modified Other: Refined
63 15.07 1507.90.90 Soya bean oil and its fractions whether or not refined, but not chemically modified Other: Other
64 15.11 1511.10.10 Crude oil: Imported by VAT registered edible Oil refinary industries
65 15.11 1511.10.90 Crude oil: Other
66 15.11 1511.90.90 Other including refined plam oil
67 15.12 1512.19.00 Sunflower-seed or safflower oil and fraction there of:other
68 15.15 1515.29.00 Maize (corn) oil and its fraction: Other
69 17.01 1701.12.00 Raw sugar not containing added flavouring or colouring matter: Beet sugar
70 17.01 1701.13.00 cane sugar specified in subheading Note 2 to chapter 17 of FIRST SCHEDULE of customs act, 1969
71 23.01 2301.10.10 Flours meals and pellets, of meat or meat offal; greaves: Wrapped/canned upto 2.5 kg
72 23.01 2301.10.90 Flours meals and pellets, of meat or meat offal; greaves: Other
73 23.01 2301.20.10 Flours meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates: Wrapped/canned upto 2.5 kg
74 23.01 2301.20.90 Flours meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates: Other
75 23.02 2302.10.00 Bran, sharpa and other residues, whether or not in the form of pellets, derived from the sifting, miling or other working of cereals or of leguminous plants, of maize (corn)
76 23.02 2302.30.00 Bran, sharpa and other residues, whether or not in the form of pellets, derived from the sifting, miling or other working of cereals or of leguminous plants, of wheat
77 23.02 2302.40.10 Bran, sharpa and other residues, whether or not in the form of pellets, derived from the sifting, miling or other working of cereals or of leguminous plants of other cereals: Rice bran
78 23.02 2302.40.90 Bran, sharpa and other residues, whether or not in the form of pellets, derived from the sifting, miling or other working of cereals or of leguminous plants of other cereals: Other
79 23.02 2302.50.00 Bran, sharpa and other residues, whether or not in the form of pellets, derived from the sifting, miling or other working of cereals or of leguminous plants. Of leguminous plants
80 23.03 2303.10.00 Residues of starch manufacture and and similar residues
81 23.03 2303.20.00 Beet-pulp, baggase and other waste of sugar manufacture
82 23.05 2305.00.00 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting form thr extraction of ground-nut oil
83 23.06 2306.10.00 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting form thr extraction of vegetables fats or oils, other than those of heading 23.04 or 23.05 of FIRST SCHEDULE of custom act, 1969 Of cotton seed
84 23.06 2306.20.00 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting form thr extraction of vegetables fats or oils, other than those of heading 23.04 or 23.05 of FIRST SCHEDULE of custom act, 1969 Of linseed
85 23.06 2306.30.00 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting form thr extraction of vegetables fats or oils, other than those of heading 23.04 or 23.05 of FIRST SCHEDULE of custom act, 1969 Of sunflower seeds
86 23.06 2306.41.00 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting form thr extraction of vegetables fats or oils, other than those of heading 23.04 or 23.05 of FIRST SCHEDULE of custom act, 1969 Of rape or colza seeds: of low erocic acid rape or colza
87 23.06 2306.49.00 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting form thr extraction of vegetables fats or oils, other than those of heading 23.04 or 23.05 of FIRST SCHEDULE of custom act, 1969 Of rape or colza seeds: Other
88 23.06 2306.50.00 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting form thr extraction of vegetables fats or oils, other than those of heading 23.04 or 23.05 of FIRST SCHEDULE of custom act, 1969 Of coconut or copra
89 23.06 2306.60.00 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting form thr extraction of vegetables fats or oils, other than those of heading 23.04 or 23.05 of FIRST SCHEDULE of custom act, 1969 Of plam nuts or kernels
90 23.06 2306.90.00 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting form thr extraction of vegetables fats or oils, other than those of heading 23.04 or 23.05 of FIRST SCHEDULE of custom act, 1969 Other
91 23.08 2308.00.00 vegetables metarials and vegatable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included.
92 23.09 2309.90.11 Vitamin or metarial or amino acid or combination or both (feed grade)
93 23.09 2309.90.12 Vitamin premix or metarials or amino acid or combination or both (feed grade)
94 23.09 2309.90.13 Probiotics or Prebiotics or combination or both (feed grade)
95 23.09 2309.90.14 Essential or combination of essential oils (feed grade)
96 23.09 2309.90.14 Other
97 26.01 2601.11.00

Iron ores and concentrates other than roasted iron pyrites: Non-agglomerated
98 26.01 2601.12.00 Iron ores and concentrates other than roasted iron pyrites: agglomerated
99 26.01 2601.20.00 Iron ores and concentrates other than roasted iron pyrites: Roasted iron pyrite
100 28.21 2821.10.00 Iron oxides and hydroxides
101 28.33 2833.21.00 Other shalphates: Of megnesium 
102 28.33 2833.29.10 Zinc sulphate
103 28.40 2840.19.00 Disodiam tetraborate (refined borax): Other 
104 30.02 3002.20.00 Vaccine for human madicine
105 30.06 3006.60.00 chemical contraceptive prepration based on hormones on other products of heading 29.37 or on spermicides:
106 31.01 3101.00.00 Animals or vegetables or fertilisers whether or not mixed together or chemically treated; fertilisers product by the mixing or chemical treatment of animal or vegetables products
       

(f) Zero percent (0%) on the value of imported goods in the case of imports from bhutan  of the following goods specified in the table-5 below

Table-5

SI No. Heading H.S. Code Description
1 07.04 All H.S. Code Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
2 07.08 All H.S. Code Leguminous vegetable shelled or un shelled, fresh or chilled.
3 07.09 All H.S. Code Other vegetables, fresh or chilled.
4 08.05 0805.10.10 Oranges: Wrapped/canned upto 2.5 kg
5 08.05 0805.10.90 Oranges: Other
6 08.08 All H.S. Code Apples, pears and quices fresh.
7 09.04 0904.21.10 Fruits of the genus Capsium or of the genus pimenta : dried or neither crushed or ground: Wrapped/canned upto 2.5 kg
8 09.04 0904.21.90 Fruits of the genus Capsium or of the genus pimenta : dried or neither crushed or ground: Other
9 09.08 0908.31.10 Cardamoms: Neither crushed or ground: Wrapped/canned upto 2.5 kg
10 09.08 0908.31.90 Cardamoms: Neither crushed or ground: Other
11 09.08 0908.32.10 Cardamoms:  crushed or ground: Wrapped/canned upto 2.5 kg
12 09.08 0908.32.90 Cardamoms:  crushed or ground: Other
13 09.10 0910.11.10 Ginger: Neither crushed or ground: Wrapped/canned upto 2.5 kg
14 09.10 0910.11.90 Ginger: Neither crushed or ground: Other
15 09.10 0910.12.10 Ginger: crushed or ground: Wrapped/canned upto 2.5 kg
16 09.10 0910.12.90 Ginger: crushed or ground: Other
17 13.01 1301.90.00 Other
18 20.09 All H.S. Code Fruits juice (including grape must) and vegetables juices, unfermanted not containing added spirit, whether or not containing added suugar or other sweetimg matter.
19 25.16 2516.90.10 Boulder stone
20 25.18 2518.10.00 Dolomite, not calcined or sintered
21 25.18 2518.20.00 Cancined or sintered dolomite
22 25.18 2518.30.00 Dolomite ramming mix
23 25.20 2520.10.10 Gypsum; anhydrite: Gymsum imported as fertilizer
24 25.20 2520.10.90 Gypsum; anhydrite: Other
25 25.21 2521.00.10 Imported bu VAT registered lime or ciment or calcium carbonet manufactures
26 25.21 2521.00.91 Boulder limestone
27 25.21 2521.00.99 Other
28 28.36 2836.50.10 calcium carbonet 
29 44.03 All H.S. Code Wood in the raugh wether or not stripped of bark or sapwood, or raughly squared
30 44.04 All H.S. Code Hoopwood split poles; piles picked and staks of wood, pointed but not sawn lengthwise; wooden stics, roughly timmed but not turned, bent or otherwise worked, suitable for the manufacturing of walking sticks, umbrellas, tool handles or the like; chip and the like.
31 44.05 All H.S. Code Wood wool; Wood flour
32 72.02 7202.21.00 Ferro-silicon: containig by weight more than 55% of silicon
33 72.07 7207.19.00 Other:
       

(g) Three percent (3%) on the value of the imported goods in the case of import of goods specified in the table-6 below:-

Table-6

SI No. Heading H.S. Code Description
1 25.06 2506.20.00 Quarzite
2 25.18 2518.10.00 Dolomite not calcined or signeture
3 25.21 2521.00.10 Limestone only used for cement manufacturing
4 26.02 2602.00.00 Manages oreas/concentrates, incliding ferruginous Manages oreas and concentrates with a Manages content of 20% or more calculated on the dry weight
5 26.18 2618.00.00 slag onlu used for cement manufacturing
6 26.20 2620.99.10 Fly ash only used for cement manufacturing
7 27.04 2704.00.00 Coke and semi-coke of coal, of lignite or of peat; retort carbon
8 53.05 5305.00.10 Coco substrate; coco pellet; growing media

(h) Twenty percent (20%) on the value of the imported goods in the case of import of goods specified in the table-7 below:-

Table-7

SI No. Heading H. S. Code Description
1 22.07 2207.10.00 Undentured Ethyl Alcohol, Of Alcoholic Strength=80% By Vol.
2 22.07 2207.20.00 Ethyl Alcohol and other Denaturwd sprite of Any strength
3 22.08 2208.20.00 sprites from distilled grapr wine or grape marc
4

22.08

 2208.30.00 Whiskeya
5 22.08 2208.40.00 Rum and Tafia
6 22.08 2208.50.00 Gin and Geneva
7 22.08 2208.60.00 Vodka
8 22.08 2208.70.00 Liquers and cordials
9 22.08 2208.90.00 Other spirituous Beverage, Nes
10 22.08 3303.00.00 Perfums And Toilet Waters
       

(2) Where an importer or any income from import, which is subject to tax at source under section 53, is exempted from tax or is subject to a reduced tax rate in an income year, the board may, on an application made in this behalf, give a certificate mentioning that for the said income year no tax shall be collected under this rule or tax collected under this rule shall be at a proportionately reduced rate, as the case may be

(3) For the purpose of this rule, the words "value of the imported goods" shall mean the value of imported goods as determined in acordance with the provisions of section 25 of the customs Act, 1969 (Act No. IV of 1969).]

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 1Subs.by এস,আর, ও নং 173-আইন/আয়কর/2021,তাং 03/06/2021

 
 
 
 
 
 
 

 

 

 

       

 

Flours meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates:

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