Section 2 Clause 80 - Export
“Export” means the supply of goods or services from within Bangladesh to outside the geographicallimits0fBangladesh and includes the supply and export of locally produced raw materials and other materials to export-oriented industries under domestic back-to-back LCs;
Note: This is unofficial English translation. In the event of a conflict between the information on this website and the original Government publications or notifications of laws, rules, regulations, and SROs, the Government publications or notifications shall prevail. Moreover, as per Section 345(2) of the Income Tax Act 2023, if there is a conflict between the English and Bengali text, the Bengali text shall prevail.