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উৎসে কর বিধিমালা ২০২৪

বিধি ৮ – আমদানীকারকদের নিকট হতে কর সংগ্রহ

(১) আইনের ধারা ১২০ মোতাবেক কর সংগ্রহের নিমিত্ত কাস্টমস কমিশনার অথবা অন্য কোনো যথোপযুক্ত কর্মকর্তা যেকোনো পণ্য আমদানির ক্ষেত্রে নিম্নবর্ণিত হার অনুযায়ী কর সংগ্রহ করিবেন:

(ক) ১[***] দফা (গ), দফা (ঘ), দফা (ঙ), দফা (চ), দফা (ছ), ১[দফা (ঝ)] এ বর্ণিত পণ্য ব্যতীত অন্যান্য আমদানিকৃত পণ্যের মূল্যের উপর ৫% (পাঁচ শতাংশ) হারে;

(খ) ২[***]

(গ) নিম্নবর্ণিত সারণী-২ এ উল্লিখিত পণ্য আমদানির ক্ষেত্রে আমদানিকৃত পণ্য মূল্যের উপর ২% (দুই শতাংশ) হারে;

৩[ সারণী-২

ক্রমিক নংশিরোনামএইচ এস কোডবর্ণনা
(১)(২)(৩)(৪)
1.01.020102.21.00Live bovine animals. Cattle: Pure-bred breeding animals
2.01.020102.29.00Live bovine animals. Cattle: Other
3.01.020102.31.00Live bovine animals. Buffalo: Pure-bred breeding animals
4.01.020102.39.00Live bovine animals. Buffalo: Other
5.01.020102.90.10Live bovine animals Other: Pure-bred breeding animals
6.01.020102.90.90Live bovine animals Other: Other
7.01.050105.11.10Live poultry
Weighing not more than 185 g:
Fowls of the species Gallus domesticus: Parent stock of one day chick
8.01.050105.12.10Live poultry
Weighing not more than 185 g: Turkeys: Parent stock of one day chick
9.01.050105.13.10Live poultry
Weighing not more than 185 g: Ducks: Parent stock of one day chick
10.01.050105.14.10Live poultry
Weighing not more than 185 g: Geese: Parent stock of one day chick
11.01.050105.15.10Live poultry
Weighing not more than 185 g:
Guinea fowls: Parent stock of one day chick
12.03.010301.91.10Live fish.
Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)-Fry
13.03.010301.92.10Live fish.
-Eels (Anguilla spp.)-Fry
14.03.010301.93.10Live fish.
Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthal- michthys spp., Cirrhinus spp., Mylopharyn-godon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)- Fry
15.03.010301.99.10Live fish.
-Other: Fry
16.03.060306.31.10Crustaceans
-Live, fresh or chilled Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.): Fry
17.03.060306.32.10Crustaceans
-Live, fresh or chilled Lobsters (Homarus spp.): Fry
18.03.060306.33.10Crustaceans
-Live, fresh or chilled: Crabs: Fry
19.03.060306.35.10Crustaceans
-Live, fresh or chilled Cold-water shrimps and prawns (Pandalus spp., Crangon crangon): Fry (New created)
20.03.060306.36.10Crustaceans
-Live, fresh or chilled Other shrimps and prawns: Fry
21.05.100510.00.10Glands including pituitary glands
22.05.11All H.S.
code		Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3 of FIRST SCHEDULE of কাস্টমস আইন, ২০২৩, unfit for human consumption.
23.06.010601.10.00Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant
24.06.010601.20.00Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots
25.06.020602.10.00Unrooted cuttings and slips
26.06.020602.20.00Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts
27.06.020602.30.00Rhododendrons and azaleas, grafted or not
28.06.020602.40.00Roses, grafted or not
29.07.010701.10.10Potatoes, fresh or chilled.
Seed: Wrapped/canned upto 2.5 kg
30.07.010701.10.90Potatoes, fresh or chilled. Seed: Other
31.07.030703.20.90Garlic: Other
32.07.130713.10.90Peas (Pisum sativum): Other
33.07.130713.20.90Chickpeas (garbanzos): Other
34.07.130713.40.90Lentils: Other
35.07.130713.90.90Other: Other
36.10.011001.11.10Durum wheat
Seed: Wrapped/canned upto 2.5 kg
37.10.011001.11.90Durum wheat Seed: Other
38.10.011001.19.10Durum wheat
Other: Wrapped/canned upto 2.5 kg
39.10.011001.19.90Durum wheat Other: Other
40.10.011001.91.90Other Wheat Seed: Other
41.10.011001.99.90Other Wheat: Other
42.10.051005.10.10Maize (corn).
Seed: Wrapped/canned upto 2.5 kg
43.10.051005.10.90Maize (corn). Seed: Other
44.10.051005.90.90Other Maize, Excluding wrapped/ canned upto 2.5 kg
45.10.061006.30.99Boiled Rice (except aromatic rice)
Non-Boiled Atap Rice (except aromatic rice)
46.12.011201.10.90Soya beans, whether or not broken. Seed: Other
47.12.011201.90.90Soya beans, whether or not broken. Other: Other
48.12.041204.00.90Linseed, whether or not broken Other
49.12.051205.10.90Low erucic acid rape or colza seeds: Other
50.12.061206.00.90Sunflower seeds, whether or not broken Other
51.12.071207.40.90Sesamum seeds: Other
52.12.071207.50.90Mustard seeds: Other
53.12.091209.10.00Sugar beet seeds
54.12.091209.21.00Seeds of forage plants: Lucerne (alfalfa) seeds
55.12.091209.23.00Seeds of forage plants: Fescue seeds
56.12.091209.24.00Seeds of forage plants: Kentucky blue grass (poa pratensis L.) seeds
57.12.091209.25.00Seeds of forage plants: Rye grass (Lolium multiflorum Lam.,Lolium perenne L.) seeds
58.12.091209.29.00Seeds of forage plants: Other
59.12.091209.30.00Seeds of herbaceous plants cultivated principally for their flowers
60.12.091209.91.00Seeds, fruit and spores, of a kind used for sowing.
Other: Vegetable seeds
61.12.091209.99.90Seeds, fruit and spores, of a kind used for sowing.
Other: Other
62.17.011701.14.00Raw Sugar not containing added flavouring or colouring matter: Other cane sugar
63.23.012301.10.10Flours, meals and pellets, of meat or meat offal; greaves: Wrapped/ canned upto
2.5 kg
64.23.012301.10.90Flours, meals and pellets, of meat or meat offal; greaves: Other
65.23.012301.20.10Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates:
Wrapped/canned upto 2.5 kg
66.23.012301.20.90Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates: Other
67.23.022302.10.00Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants.
Of maize (corn)
68.23.022302.30.00Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants.
Of wheat
69.23.022302.40.10Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants. Of other cereals: Rice bran
70.23.022302.40.90Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants.
Of other cereals: Other
71.23.022302.50.00Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants.
Of leguminous plants
72.23.032303.10.00Residues of starch manufacture and similar residues
73.23.032303.20.00Beet-pulp, bagasse and other waste of sugar manufacture
74.23.052305.00.00Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil
75.23.062306.10.00Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading
23.04 or 23.05 of FIRST SCHEDULE of
কাস্টমস আইন, ২০২৩
Of cotton seeds
76.23.062306.20.00Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading
23.04 or 23.05 of FIRST SCHEDULE of
কাস্টমস আইন, ২০২৩
Of linseed
77.23.062306.30.00Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading
23.04 or 23.05 of FIRST SCHEDULE of
কাস্টমস আইন, ২০২৩
Of sunflower seeds
78.23.062306.41.00Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading
23.04 or 23.05 of FIRST SCHEDULE of
কাস্টমস আইন, ২০২৩
Of rape or colza seeds: Of low erucic acid rape or colza
79.23.062306.49.00Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading
23.04 or 23.05 of FIRST SCHEDULE of
কাস্টমস আইন, ২০২৩
Of rape or colza seeds: Other
80.23.062306.50.00Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading
23.04 or 23.05 of FIRST SCHEDULE of
কাস্টমস আইন, ২০২৩
Of coconut or copra
81.23.062306.60.00Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading
23.04 or 23.05 of FIRST SCHEDULE of
কাস্টমস আইন, ২০২৩
Of palm nuts or kernels
82.23.062306.90.00Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading
23.04 or 23.05 of FIRST SCHEDULE of
কাস্টমস আইন, ২০২৩.
Other
83.23.082308.00.00Vegetable materials and vegetable 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.
84.23.092309.90.11Vitamin or mineral or amino acid or combination of both (feed grade)
85.23.092309.90.12Vitamin premix or mineral or amino acid premix or combination of both (feed grade)
86.23.092309.90.13Probiotics or Prebiotics or combination of both (feed grade)
87.23.092309.90.14Essential oil or combination of essential oils (feed grade)
88.23.092309.90.19Other
89.23.092309.90.90Preparations of a kind used in animal feeding other: other
90.25.232523.10.00Cement clinkers, imported by vat registered manufacturers of cement
91.26.012601.11.00Iron ores and concentrates, other than roasted iron pyrites: Non- agglomerated
92.26.012601.12.00Iron ores and concentrates, other than roasted iron pyrites: Agglomerated
93.26.012601.20.00Iron ores and concentrates, other than roasted iron pyrites: Roasted iron pyrite
94.26.022602.00.00Manganese ores/concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more calculated on the dry weight
95.27.092709.00.00Petroleum oils and oils obtained from bituminous minerals, crude
96.27.102710.12.11Motor spirit of H.B.O.C Type
97.27.102710.12.19Other motor spirits, including aviation spirts
98.27.102710.12.20spirit type jet fuel
99.27.102710.12.31White spirit
100.27.102710.12.32Naphtha
101.27.102710.12.39Other
102.27.102710.12.41J.P.1 kerosene type jet fuels
103.27.102710.12.42J.P.4 kerosene type jet fuels
104.27.102710.12.43Other kerosene type jet fuels
105.27.102710.12.49Other kerosene
106.27.102710.12.50Other medium oils and preparations
107.27.102710.12.61Light diesel oils
108.27.102710.12.62High speed diesel oils
109.27.102710.12.69Other
110.27.102710.19.11Furnace oil
111.27.102710.19.19Other
112.27.112711.11.00Natural gas
113.27.112711.12.00Propane
114.27.112711.13.00Butanes
115.27.132713.20.10Petroleum bitumen-In Drum
116.27.132713.20.90Petroleum bitumen-Other
117.28.212821.10.00Iron oxides and hydroxides
118.28.332833.21.00Other sulphates: Of magnesium
119.28.332833.29.10Zinc sulphate
120.28.42840.19.00Disodium tetraborate (refined borax): Other
121.30.023002.41.00Vaccines for human medicine
122.30.063006.60.00Chemical contraceptive preparations based on hormones on other products of heading
29.37 or on spermicides:
123.39.073907.61.00Poly (ethylene terephthalate): Having a viscosity number of 78 ml/g or higher- Imported by VAT registered textile yarn manufacturer
124.39.073907.61.00Poly (ethylene terephthalate): Having a viscosity number of 78 ml/g or higher- Other
125.39.073907.69.00Poly (ethylene terephthalate): Other- Imported by VAT registered textile yarn manufacturer
126.41.024102.10.00Raw skins of sheep or lambs-With wool on
127.41.024102.21.00Raw skins of sheep or lambs-Without wool on: Pickled
128.41.024102.29.00Raw skins of sheep or lambs-Without wool on: Other
129.41.034103.20.00Other raw hides and skins-of reptiles
130.41.034103.90.00Other raw hides and skins Other
131.Chapter 47 of First Schedule of কাস্টমস আইন, ২০২৩All H.S.
code		Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
132.49.02All H.S.
code		Newspapers, journals and periodicals, whether or not illustrated or containing advertising material.
133.52.015201.00.00Cotton, not carded or combed
134.52.025202.99.90Other
135.52.035203.00.00Cotton, carded or combed
136.55.015501.30.00Acrylic or modacrylic: Imported by VAT registered synthetic staple fibre manufacturer
137.55.035503.11.00Synthetic staple fibres, not carded, combed or otherwise processed for spinning. Of nylon or other polyamides: Of aramids
138.55.035503.20.00Of polyesters
139.55.035503.30.00Acrylic or modacrylic
140.55.035503.40.00Of polypropylene
141.55.04All H.S.
code		Artificial staple fibres, not carded, combed or otherwise processed for spinning
142.55.05All H.S.
code		Waste (including noils, yarn waste and garneted stock) of man- made fibres.
143.55.065506.10.00Of nylon or other polyamides
144.55.065506.20.00Of polyesters
145.55.065506.30.00Acrylic or modacrylic
146.55.065506.90.00Other
147.55.075507.00.00Artificial staple fibres, carded, combed or otherwise processed for spinning.
148.71.027102.21.00Unworked or simply sawn, cleaved or bruted
149.71.087108.12.10Gold dores imported by Industrial IRC holder VAT compliant gold refinery
150.71.087108.12.90Other
151.71.087108.13.00Other semi-manufactured forms]
152.72.13All H.S. CodeBars and rods, hot-rolled, in irregularly woun coils, of iron or non-alloy steel
153.72.14All H.S. CodeOther 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
154.72.15All H.S. CodeOther bars and rods of iron or non-alloy steel.
155.72.16All H.S. CodeAngles, shapes and sections of iron or non- alloy steel
156.84.088408.90.10Engines of capacity 3 to 45 HP
157.84.088408.90.90Other
158.84.138413.70.00Other centrifugal pumps; Other pumps; liquid elevators
159.84.378437.10.00Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetable; Other machinery
160.84.438443.32.10Computer printer
161.84.438443.99.10Toner cartridge/Inkjet cartridge for Computer Printer
162.84.438443.99.20Other parts for Computer Printer
163.84.678467.29.00Other, Other tools
164.84.738473.30.00Parts and accessories of the machines of heading No.84.71 of FIRST SCHEDULE of কাস্টমস আইন, ২০২৩
165.85.178517.12.10Cellular (Mobile/fixed wireless) telephone set
166.85.178517.62.10Transmitting and receiving apparatus
167.85.178517.62.20Telephonic or telegraphic switching apparatus
168.85.178517.62.30Modem; Ethernet interface card; network switch; hub; router
169.85.178517.70.00Loaded 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;
170.85.238523.29.12Database; operating systems; development tools; productivity; communication or collaboration software
171.85.238523.29.90Other
172.85.238523.49.21Database; operating systems; development tools; productivity; communication or collaboration software
173.85.238523.49.90Other
174.85.238523.51.10Flash memory card or similar media
175.85.238523.59.10Proximity Cards and tags
176.85.258525.50.90Transmission apparatus: Other
177.85.258525.60.90Transmission apparatus incorporating reception apparatus: Other
178.85.288528.42.00Cathode-ray tube monitors: Capable of directly connecting to and designed for use with an automatic data processing machine of heading 84.71
179.85.288528.52.10Computer monitor size not exceeding 22 inch
180.87.138713.10.00Carriages for disabled persons- Not mechanically propelled
181.87.138713.90.00Wheel Chair
182.90.189018.90.30Angiographic catheter, guide catheter, guide wire, introducer sheath, PTCA dilatation catheter, balloons, stents
183.90.219021.29.00Artificial teeth and dental fittings: Other
184.90.219021.31.00Other artificial parts of the body: Artificial joints
185.90.219021.39.00Other artificial parts of the body: Other
186.90.219021.40.00Hearing aids, excluding parts and accessories
187.91.019101.19.10Specially designed for the use of the blind
188.91.019101.29.10Specially designed for the use of the blind
189.91.019101.91.10Specially designed for the use of the blind
190.91.019101.99.10Specially designed for the use of the blind
191.91.029102.11.10Specially designed for the use of the blind
192.91.029102.19.10Specially designed for the use of the blind
193.91.029102.21.10Specially designed for the use of the blind
194.91.029102.29.10Specially designed for the use of the blind
195.91.029102.91.10Specially designed for the use of the blind
196.91.029102.99.10Specially designed for the use of the blind
197.96.129612.10.10Ribbons: Computer printer ribbons

 

(ঘ) নিম্নবর্ণিত সারণী-৩ এ উল্লিখিত পণ্য আমদানির ক্ষেত্রে আমদানিকৃত পণ্যের প্রতি টনের উপর ৪[ছয়] শত টাকা হারে;

সারণী-৩

ক্রমিক নংশিরোনামএইচ এস কোডবর্ণনা
(১)(২)(৩)(৪)
1.72.03All H.S CodeFerrous 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.
2.72.04All H.S CodeFerrous waste and scrap; remelting scrap ingots of iron or steel.
3.72.067206.10.00Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 72.03)-Ingots
4.72.07All H.S codeSemi-finished products of iron or non alloy steel
5.89.088908.00.00Vessels and other floating structures for breaking up :

(ঙ) নিম্নবর্ণিত সারণী-৪ এ উল্লিখিত পণ্য আমদানির ক্ষেত্রে আমদানিকৃত পণ্য মূল্যের উপর ০% (শূন্য শতাংশ) হারে;

৫[ সারণী-৪

ক্রমিক নংশিরোনামএইচ এস কোডবর্ণনা
(১)(২)(৩)(৪)
1.07.030703.10.19Onions: Other
2.15.071507.10.00Soya-bean oil and its fractions, whether or not refined, but not chemically modified.
Crude oil, whether or not degummed
3.15.071507.90.10Soya-bean oil and its fractions, whether or not refined, but not chemically modified.
Other: Refined
4.15.071507.90.90Soya-bean oil and its fractions, whether or not refined, but not chemically modified.
Other: Other
5.15.111511.10.00Crude oil: Imported by VAT registered edible oil refinery industries
6.15.111511.10.00Crude oil: Other
7.15.111511.90.90Other including refined palm oil
8.15.121512.19.00Sunflower-seed or safflower oil and fraction thereof: Other
9.15.151515.29.00Maize (corn) oil and its fractions: Other
10.17.011701.12.00Raw sugar not containing added flavouring or colouring matter: Beet sugar
11.17.011701.13.00Cane sugar specified in Subheading Note 2 to Chapter 17 of FIRST SCHEDULE of LP;e flDN, (o(‘
12.31.013101.00.00Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products
13.31.023102.10.00Urea, whether or not in aqueous solution
14.31.023102.29.00Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: Other
15.31.023102.30.00Ammonium nitrate, whether or not in aqueous solution
16.31.023102.40.00Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances
17.31.023102.50.00Sodium nitrate
18.31.023102.60.00Double salts and mixtures of calcium nitrate and ammonium nitrate
19.31.023102.80.00Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution
20.31.023102.90.00Other including mixtures not specified in the foregoing sub- headings
21.31.033103.11.10Superphosphates: Containing by weight 35% or more of diphosphorus pentaoxide (P2O5): Triple superphosphates
22.31.033103.90.00Mineral or chemical fertilisers, phosphatic.
-Other
23.31.043104.20.00Potassium chloride
24.31.053105.10.00Goods of Chapter 31 of FIRST SCHEDULE of LP;e flDN, (o(‘ in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
25.31.053105.20.00Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium
26.31.053105.59.00Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus: Other
27.31.053105.60.00Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium
28.31.053105.90.00Other
29.84.078407.10.00Aircraft Engine
30.84.078407.90.90Other
31.84.088408.90.90Other
32.84.218421.29.20Haemodialyser (Artificial Kidney)
33.87.028702.90.11Built-up, Double Decker bus: Using CNG/LPG/LNG as fuel
34.88.028802.20.00Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg
35.88.028802.30.00Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg but not exceeding 15,000 kg
36.88.028802.40.00Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg
37.89.018901.20.30Vessels 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;
38.89.018901.90.30Vessels 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;
39.90.189018.90.20Hemo dialysis machine/Baby incubator/ Baby warmer
40.——Double decker bus run by compressed natural gas (CNG) or any bus having a capacity of forty or more seats run by compressed natural gas (CNG) (H.S. Heading 87.02)
41.——Capital machinery, not imported for commercial purpose.
42.——Triple super phosphates, DAP fertilizer, MOP fertilizer and NPK fertilizer, ammonium sulfate, potassium sulfate, magnesium sulfate and solubor (boron)

 

(চ) নিম্নবর্ণিত সারণী-৫ এ উল্লিখিত ভুটান থেকে পণ্য আমদানির ক্ষেত্রে আমদানিকৃত পণ্য মূল্যের উপর ০% (শূন্য শতাংশ) হারে;

৬[ সারণী-৫

ক্রমিক নংশিরোনামএইচ এস কোডবর্ণনা
(১)(২)(৩)(৪)
1.07.04All H. S. CodeCabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
2.07.08All H. S. CodeLeguminous vegetables, shelled or unshelled, fresh or chilled.
3.07.09All H. S. CodeOther vegetables, fresh or chilled.
4.08.050805.10.10Oranges: Wrapped/canned upto 2.5 kg
5.08.050805.10.90Oranges: Other
6.08.08All H. S. CodeApples, pears and quinces, fresh.
7.09.040904.21.10Fruits of the genus Capsicum or of the genus Pimenta,: dried or neither crushed or ground: Wrapped/canned upto 2.5 kg
8.09.040904.21.90Fruits of the genus Capsicum or of the genus Pimenta,: dried or neither crushed or ground: Other
9.09.080908.31.10Cardamoms: Neither Crushed or ground: Wrapped/ canned upto 2.5 kg
10.09.080908.31.90Cardamoms: Neither Crushed or ground: Other
11.09.080908.32.10Cardamoms: Crushed or ground: Wrapped/canned upto 2.5 kg
12.09.080908.32.90Cardamoms: Crushed or ground: other
13.09.100910.11.10Ginger: Neither Crushed or ground: Wrapped/ canned upto 2.5 kg
14.09.100910.11.90Ginger: Neither Crushed or ground: Other
15.09.100910.12.10Ginger: Crushed or ground: Wrapped/canned upto 2.5 kg
16.09.100910.12.90Ginger: Crushed or ground: Other
17.13.011301.90.00Other
18.20.09All H. S. CodeFruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented not containing added spirit, whether or not containing added sugar or other sweetening matter.
19.25.162516.90.10Boulder stone
20.25.182518.10.00Dolomite, not calcined or sintered
21.25.182518.20.00Calcined or sintered dolomite
22.25.182518.30.00Dolomite ramming mix
23.25.202520.10.10Gypsum; anhydrite: Gypsum, imported as fertilizer
24.25.202520.10.90Gypsum; anhydrite: Other
25.25.212521.00.10Boulder limestone
26.25.212521.00.90Other
27.38.163816.00.90Other
28.44.03All H.S codeWood in the rough, whether or not stripped of bark or sapwood, or roughly squared.
29.44.04All H.S codeHoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like; chip wood and the like
30.44.05All H.S codeWood wool; wood flour
31.72.027202.21.00Ferro-silicon: Containing by weight more than 55% of silicon
32.72.077207.19.00Other:

 

(ছ) নিম্নবর্ণিত সারণী-৬ এ উল্লিখিত পণ্য আমদানীর ক্ষেত্রে ইন্ডাস্ট্রিয়াল আইআরসি- ধারী কোনো মূসক নিবন্ধিত উৎপাদক কর্তৃক আমদানিকৃত পণ্য মূল্যের উপর ৩% (তিন শতাংশ) হারে:-

৭[ সারণী-৬

ক্রমিক নংশিরোনামএইচ এস কোডবর্ণনা
(১)(২)(৩)(৪)
1.04.020402.10.90Milk and cream, concentrated or containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%- other
2.04.020402.21.90In powder, granules or other solid forms, of a fat content, by weight, exceeding1.5%, not containing added sugar or other sweetening matter
3.10.061006.10.90Rice in the husk (paddy or rough) Excl. wrapped/canned upto 2.5 kg
4.19.011901.90.11Filled Milk powder imported by VAT registered milk products manufacturing industries
5.25.062506.10.00Quartz
6.25.062506.20.00Quartzite
7.25.072507.00.10China clays
8.25.082508.40.10Ball clays
9.25.082508.30.00Fire clay
10.25.172517.10.10Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated
11.25.182518.10.00Dolomite not calcined or sintered
12.25.202520.20.00Plasters
13.25.212521.00.10Limestone only used for cement manufacturing
14.25.262526.20.10Talc
15.25.292529.10.00Feldspar
16.26.182618.00.00Slag only used for cement manufacturing
17.26.202620.99.10Fly Ash only used for cement manufacturing
18.27.042704.00.00Coke and semi-coke of coal, of lignite or of peat; retort carbon
19.27.072707.50.90Other Aromatic Hydrocarbon Mixtures of Which >=65% Distils At 250°c
20.28.182818.20.00Aluminium oxide, other than artificial corundum
21.28.352835.26.00Other phosphates of calcium
22.28.362836.50.00Calcium carbonate
23.28.392839.19.00commercial alkali metal silicates of potassium
24.28.402840.20.10Solubo boron
25.29.032903.99.00Other helogenated aromatic hydrocabons, EXCL. Chlorobenzene … Hexachlorobenzene
26.29.052905.19.90Other Saturated Monohydric Alcohols, Nes
27.29.202920.90.90Oth.Ester Of Oth.Inorganic Acids (Exl.Of Hdrgn.Halides), Deriv. (Ex.Erythrit.
28.29.342934.99.90OTH. HETEROCYCLIC COMPOUNDS, NES
29.32.073207.30.00Liquid lustres and similar preparations
30.32.073207.40.00Glass frit and other glass, in the form of granules or flakes
31.32.083208.20.91Cover coat/medium
32.35.063506.91.10Elastic/construction glue
33.38.083808.91.10Insecticides For Dairy, Poultry and Agricultural purposes
34.38.083808.92.10Fungicides For Dairy, Poultry and Agricultural purposes
35.38.083808.93.10Herbi., anti-sprouting prod.& plant-growth regu.:For Dairy, Poultry and Agricul
36.48.044804.11.00Kraftline- Unbleached
37.48.114811.90.10Melamine/Decalcomania Paper
38.53.055305.00.10Coco substrate; coco pellet; growing media
39.72.087208.39.00Hot rolled coil used only for CI sheet manufacturing
40.76.017601.10.00Aluminium ingot
41.76.067606.11.00Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm; Rectangular (including square); Of Aluminium, not alloyed
42.76.067606.12.00Of Aluminium, alloys
43.76.077607.11.00Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm; Rolled but not further worked
44.76.077607.19.10Aluminium foil lacquered
45.76.077607.20.92Co-polymer coated aluminium tape
46.79.017901.11.90Zink, Not Alloyed, >=99.99% Pure, Nes used only for CI sheet manufacturing

 

(জ) ৮[***]

(ঝ) নিম্নবর্ণিত সারণী-৮ এ উল্লিখিত পণ্য আমদানির ক্ষেত্রে আমদানিকৃত পণ্য মূল্যের উপর ২০% (বিশ শতাংশ) হারে:-

সারণী-৮

ক্রমিক নংশিরোনামএইচ এস কোডবর্ণনা
(১)(২)(৩)(৪)
1.22.072207.10.00Undenatured Ethyl Alcohol, Of Alcoholic Strength >=80% By Vol.
2.22.072207.20.00Ethyl Alcohol and Other Denatured Spirits Of Any Strength
3.22.082208.20.00Spirits From Distilled Grape Wine or Grape Marc
4.22.082208.30.00Whiskeys
5.22.082208.40.00Rum And Tafia
6.22.082208.50.00Gin And Geneva
7.22.082208.60.00Vodka
8.22.082208.70.00Liqueurs And Cordials
9.22.082208.90.00Other Spirituous Beverages, Nes
10.33.083303.00.00Perfumes And Toilet Waters

(২) যেইক্ষেত্রে এই বিধির অধীন উৎসে করের প্রযোজ্যতা রহিয়াছে, এইরূপ আমদানিকারক অথবা আমদানি হইতে আয়, কোনো আয়বর্ষে করমুক্ত হয় বা হ্রাসকৃত হারে করারোপযোগ্য হয়, সেইক্ষেত্রে উক্ত আমদানিকারকের আবেদনের ভিত্তিতে বোর্ড, সংশ্লিষ্ট আয়বর্ষের জন্য কোনো কর কর্তন ছাড়াই বা হ্রাসকৃত হারে উৎসে কর কর্তনের জন্য, যেইরূপ উপযুক্ত প্রতীয়মান হয়, সেইরূপে লিখিতভাবে সনদপত্র দিতে পারিবে।

(৩) এই বিধির উদ্দেশ্য পূরণকল্পে, “আমদানিকৃত পণ্যের মূল্য” বলিতে বুঝাইবে কাস্টমস আইন, ২০২৩ (২০২৩ সনের ৫৭ নং আইন) এর ধারা ২৭ অনুযায়ী নির্ধারিত আমদানি পণ্যের মূল্য

Click here to view Section 120 of ITA 2023

১   এস.আর.ও. নং-১৫৭-আইন/আয়কর-১২/২০২৫, তারিখ: ২৬ মে, ২০২৫ দ্বারা দফা (ক) এ উল্লিখিত “দফা (খ),” শব্দ, বন্ধনী ও চিহ্ন বিলুপ্ত হইবে এবং “দফা (জ)” শব্দগুলি ও বন্ধনীর পরিবর্তে “দফা (ঝ)” শব্দগুলি ও বন্ধনী প্রতিস্থাপিত, যাহা ০১ জুলাই ২০২৫ হইতে কার্যকর।

২   এস.আর.ও. নং-১৫৭-আইন/আয়কর-১২/২০২৫, তারিখ: ২৬ মে, ২০২৫ দ্বারা নিম্নরূপ দফা (খ) বিলুপ্ত, যাহা ০১ জুলাই ২০২৫ হইতে কার্যকর।

[ (খ) নিম্নবর্ণিত সারণী-১ এ উল্লিখিত পণ্য আমদানীর ক্ষেত্রে আমদানিকৃত পণ্য মূল্যের উপর ১% (এক শতাংশ) হারে;

সারণী-১

ক্রমিক নংশিরোনামএইচ এস কোডবর্ণনা
(১)(২)(৩)(৪)
1.89.018901.20.30Vessels 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;
2.89.018901.90.30Vessels 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; ]

৩   এস.আর.ও. নং-২৬৯-আইন/আয়কর-১৪/২০২৫, তারিখ: ২৪ জুন, ২০২৫ দ্বারা দফা (গ) এ উল্লিখিত সারণী-২ এর পরিবর্তে প্রতিস্থাপিত, যাহা ০১ জুলাই ২০২৫ হইতে কার্যকর।

৪   এস.আর.ও. নং-১৫৭-আইন/আয়কর-১২/২০২৫, তারিখ: ২৬ মে, ২০২৫ দ্বারা দফা (ঘ) এ উল্লিখিত “পাঁচ” শব্দের পরিবর্তে “ছয়” শব্দ প্রতিস্থাপিত, যাহা ০১ জুলাই ২০২৫ হইতে কার্যকর।

৫   এস.আর.ও. নং-২৬৯-আইন/আয়কর-১৪/২০২৫, তারিখ: ২৪ জুন, ২০২৫ দ্বারা দফা (ঙ) এ উল্লিখিত সারণী-৪ এর পরিবর্তে প্রতিস্থাপিত, যাহা ০১ জুলাই ২০২৫ হইতে কার্যকর।

৬   এস.আর.ও. নং-২৬৯-আইন/আয়কর-১৪/২০২৫, তারিখ: ২৪ জুন, ২০২৫ দ্বারা দফা (চ) এ উল্লিখিত সারণী-৫ এর পরিবর্তে প্রতিস্থাপিত, যাহা ০১ জুলাই ২০২৫ হইতে কার্যকর।

৭   এস.আর.ও. নং-২৬৯-আইন/আয়কর-১৪/২০২৫, তারিখ: ২৪ জুন, ২০২৫ দ্বারা দফা (ছ) এ উল্লিখিত সারণী-৬ এর পরিবর্তে প্রতিস্থাপিত, যাহা ০১ জুলাই ২০২৫ হইতে কার্যকর।

৮   এস.আর.ও. নং-১৫৭-আইন/আয়কর-১২/২০২৫, তারিখ: ২৬ মে, ২০২৫ দ্বারা নিম্নরূপ দফা (জ) বিলুপ্ত, যাহা ০১ জুলাই ২০২৫ হইতে কার্যকর।

(জ) নিম্নবর্ণিত সারণী-৭ এ উল্লিখিত পণ্য আমদানির ক্ষেত্রে আমদানিকৃত পণ্য মূল্যের উপর ১০% (দশ শতাংশ) হারে;

সারণী-৭

ক্রমিক নংশিরোনামএইচ এস কোডবর্ণনা
(১)(২)(৩)(৪)
1.06.03All H. S CodeCut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.
2.06.04All H. S CodeFoliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.
3.08.01All H. S CodeCoconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.
4.08. 02All H. S CodeOther nuts, fresh or dried, whether or not shelled or peeled.
5.08.03All H. S CodeBananas, including plantains, fresh or dried.
6.08.04All H. S Code

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried.

7.08.05All H. S CodeCitrus fruit, fresh or dried.
8.08.06All H. S CodeGrapes, fresh or dried.
9.08.07All H. S CodeMelons (including watermelons) and papaws (papayas), fresh.
10.08.08All H. S CodeApples, pears and quinces, fresh.
11.08.09All H. S CodeApricots, cherries, peaches (including nectarines), plums and sloes, fresh.
12.08.10All H. S CodeOther fruit, fresh.
13.08.11All H. S CodeFruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter.
14.08.12All H. S CodeFruit and nuts, provisionally preserved, but unsuitable in that state for immediate consumption.
15.08.13All H. S CodeFruit, dried, other than that of Headings Nos. 08.01 to 08.06;
Mixtures of nuts or dried fruits
16.08.14All H. S CodePeel of citrus fruit or melons (including watermelons), fresh,
frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions.
17.67.02All H. S CodeArtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit.

বিশেষ দ্রষ্টব্য: এই ওয়েবসাইটে উল্লিখিত কোনো কিছু যদি সরকার কর্তৃক ইস্যুকৃত আইন, বিধি, প্রজ্ঞাপন ও আদেশের সহিত সাংঘর্ষিক হয় সেইক্ষেত্রে উক্ত ইস্যুকৃত আইন, বিধি, প্রজ্ঞাপন ও আদেশই প্রাধান্য পাবে।

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