The Commissioner of Customs or any other authority duly empowered shall not grant port clearance to any ship carrying passengers, cattle, mail or goods owned or chartered by a resident taxpayer, unless the resident taxpayer has obtained from the Deputy Commissioner to Taxes concerned a certificate in the prescribed manner and pay tax at the rate of 5% (five percent) on the gross goods entering Bangladesh or sent abroad:

Provided that a tax at the rate of 3% (three percent) shall be collected on goods received or transported in exchange for services rendered by two or more countries.