TDS Rules 2024 Rule 8 FY 2024-2025 Bangladesh

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) দফা (খ), দফা (গ), দফা (ঘ), দফা (ঙ), দফা (চ), দফা (ছ), দফা (জ) এ বর্ণিত পণ্য ব্যতীত অন্যান্য আমদানিকৃত পণ্যের মূল্যের উপর ৫% (পাঁচ শতাংশ) হারে;

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

সারণী-১

ক্রমিক নং	শিরোনাম	এইচ এস কোড	বর্ণনা
(১)	(২)	(৩)	(৪)
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;

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

সারণী-২

ক্রমিক নং	শিরোনাম	এইচ এস কোড	বর্ণনা
(১)	(২)	(৩)	(৪)
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.	26.02	2602.00.00	Manganese ores/concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more calculated on the dry weight
7.	27.09	2709.00.00	Petroleum oils and oils obtained from bituminous minerals, crude
8.	27.10	2710.12.11	Motor spirit of H.B.O.C Type
9.	27.10	2710.12.19	Other motor spirits, including aviation spirts
10.	27.10	2710.12.20	spirit type jet fuel
11.	27.10	2710.12.31	White spirit
12.	27.10	2710.12.32	Naphtha
13.	27.10	2710.12.39	Other
14.	27.10	2710.12.41	J.P.1 kerosene type jet fuels
15.	27.10	2710.12.42	J.P.4 kerosene type jet fuels
16.	27.10	2710.12.43	Other kerosene type jet fuels
17.	27.10	2710.12.49	Other kerosene
18.	27.10	2710.12.50	Other medium oils and preparations
19.	27.10	2710.12.61	Light diesel oils
20.	27.10	2710.12.62	High speed diesel oils
21.	27.10	2710.12.69	Other
21.	27.10	2710.19.11	Furnace oil
23.	27.10	2710.19.19	Other
24.	27.11	2711.12.00	Propane
25.	27.11	2711.13.00	Butanes
26.	27.13	2713.20.10	Petroleum bitumen-In Drum
27.	27.13	2713.20.90	Petroleum bitumen-Other
28.	41.02	4102.10.00	Raw skins of sheep or lambs-With wool on
29.	41.02	4102.21.00	Raw skins of sheep or lambs-Without wool on: Pickled
30.	41.02	4102.29.00	Raw skins of sheep or lambs-Without wool on: Other
31.	41.03	4103.20.00	Other raw hides and skins-of reptiles
32.	41.03	4103.90.00	Other raw hides and skins Other
33.	72.13	All H.S Code	Bars and rods, hot-rolled, in irregularly woun coils, of iron or non- alloy steel
34.	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
35.	72.15	All H.S Code	Other bars and rods of iron or non- alloy steel.
36.	72.16	All H.S Code	Angles, shapes and sections of iron or non- alloy steel
37.	84.08	8408.90.10	Engines of capacity 3 to 45 HP
38.	84.08	8408.90.90	Other
39.	84.13	8413.70.00	Other centrifugal pumps; Other pumps; liquid elevators
40.	84.37	8437.10.00	Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetable; Other machinery
41.	84.67	8467.29.00	Other, Other tools
42.	85.17	8517.12.10	Cellular (Mobile / fixed wireless) telephone set
43.	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;
১[44.	10.06	1006.30.99	Boiled Rice (except aromatic rice) Non-Boiled Atap Rice (except aromatic rice) ] ***শর্ত প্রযোজ্য

*** এই প্রজ্ঞাপনের আওতায় হ্রাসকৃত উৎসে কর হারে চাল আমদানির পূর্বে প্রত্যেক চালানের জন্য খাদ্য মন্ত্রণালয় কর্তৃক এতদুদ্দেশ্যে মনোনীত অন্যূন যুগ্মসচিব পদমর্যাদার কর্মকর্তা হইতে লিখিত অনুমোদন গ্রহণ করিতে হইবে।

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

সারণী-৩

ক্রমিক নং	শিরোনাম	এইচ এস কোড	বর্ণনা
(১)	(২)	(৩)	(৪)
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 non alloy steel
5.	89.08	8908.00.00	Vessels and other floating structures for breaking up :

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

সারণী-৪

ক্রমিক নং	শিরোনাম	এইচ এস কোড	বর্ণনা
(১)	(২)	(৩)	(৪)
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 185g : Fowls of the species Gallus domesticus : Parent stock of one day chick
8.	01.05	0105.12.10	Live poultry Weighing not more than 185g : 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, Hypophthal-michthys 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 কাস্টমস আইন, ২০২৩, unfit for human consumption.
23.	06.01	0601.10.00	Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant
24.	06.01	0601.20.00	Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots
25.	06.02	0602.10.00	Unrooted cuttings and slips
26.	06.02	0602.20.00	Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit 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	Potatoes, fresh or chilled. Seed : Wrapped/canned upto 2.5 kg
30.	07.01	0701.10.90	Potatoes, fresh or chilled. Seed : Other
31.	07.03	0703.10.19	Onions : Other
32.	07.13	0713.10.90	Peas (Pisum sativum) : Other
33.	07.13	0713.20.90	Chickpeas (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 upto 2.5 kg
37.	10.01	1001.11.90	Durum wheat Seed : Other
38.	10.01	1001.19.10	Durum wheat Other : Wrapped/canned upto 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
42.	10.05	1005.10.10	Maize (corn). Seed : Wrapped/canned upto 2.5 kg
43.	10.05	1005.10.90	Maize (corn). Seed : Other
44.	12.01	1201.10.90	Soya beans, whether or not broken. Seed : Other
45.	12.01	1201.90.90	Soya beans, whether or not broken. Other : Other
46.	12.04	1204.00.90	Linseed, whether or not broken Other
47.	12.05	1205.10.90	Low erucic acid rape or colza seeds : Other
48.	12.06	1206.00.90	Sunflower seeds, whether or not broken Other
49.	12.07	1207.40.90	Sesamum seeds : Other
50.	12.07	1207.50.90	Mustard seeds : Other
51.	12.09	1209.10.00	Sugar beet seeds
52.	12.09	1209.21.00	Seeds of forage plants : Lucerne (alfalfa) seeds
53.	12.09	1209.23.00	Seeds of forage plants : Fescue seeds
54.	12.09	1209.24.00	Seeds of forage plants : Kentucky blue grass (poa pratensis L.) seeds
55.	12.09	1209.25.00	Seeds of forage plants : Rye grass (Lolium multiflorum Lam.,Lolium perenne L.) seeds
56.	12.09	1209.29.00	Seeds of forage plants : Other
57.	12.09	1209.30.00	Seeds of herbaceous plants cultivated principally for their flowers
58.	12.09	1209.91.00	Seeds, fruit and spores, of a kind used for sowing. Other : Vegetable seeds
59.	12.09	1209.99.00	Seeds, fruit and spores, of a kind used for sowing. Other : Other
60.	15.07	1507.10.00	Soya-bean oil and its fractions, whether or not refined, but not chemically modified. Crude oil, whether or not degummed
61.	15.07	1507.90.10	Soya-bean oil and its fractions, whether or not refined, but not chemically modified. Other : Refined
62.	15.07	1507.90.90	Soya-bean oil and its fractions, whether or not refined, but not chemically modified. Other : Other
63.	15.11	1511.10.10	Crude oil : Imported by VAT registered edible oil refinery industries
64.	15.11	1511.10.90	Crude oil : Other
65.	15.11	1511.90.90	Other including refined palm oil
66.	15.12	1512.19.00	Sunflower-seed or safflower oil and fraction thereof : Other
67.	15.15	1515.29.00	Maize (corn) oil and its fractions : Other
68.	17.01	1701.12.00	Raw sugar not containing added flavouring or colouring matter : Beet sugar
69.	17.01	1701.13.00	Cane sugar specified in Subheading Note 2 to Chapter 17 of FIRST SCHEDULE of কাস্টমস আইন, ২০২৩
70.	23.01	2301.10.10	Flours, meals and pellets, of meat or meat offal; greaves : Wrapped/ canned upto 2.5 kg
71.	23.01	2301.10.90	Flours, meals and pellets, of meat or meat offal; greaves : Other
72.	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
73.	23.01	2301.20.90	Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates : Other
74.	23.02	2302.10.00	Bran, 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)
75.	23.02	2302.30.00	Bran, 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
76.	23.02	2302.40.10	Bran, 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
77.	23.02	2302.40.90	Bran, 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
78.	23.02	2302.50.00	Bran, 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
79.	23.03	2303.10.00	Residues of starch manufacture and similar residues
80.	23.03	2303.20.00	Beet-pulp, bagasse and other waste of sugar manufacture
81.	23.05	2305.00.00	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil
82.	23.06	2306.10.00	Oil-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
83.	23.06	2306.20.00	Oil-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
84.	23.06	2306.30.00	Oil-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
85.	23.06	2306.41.00	Oil-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
86.	23.06	2306.49.00	Oil-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
87.	23.06	2306.50.00	Oil-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
88.	23.06	2306.60.00	Oil-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
89.	23.06	2306.90.00	Oil-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
90.	23.08	2308.00.00	Vegetable 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.
91.	23.09	2309.90.11	Vitamin or mineral or amino acid or combination of both (feed grade)
92.	23.09	2309.90.12	Vitamin premix or mineral or amino acid premix or combination of both (feed grade)
93.	23.09	2309.90.13	Probiotics or Prebiotics or combination of both (feed grade)
94.	23.09	2309.90.14	Essential oil or combination of essential oils (feed grade)
95.	23.09	2309.90.19	Other
96.	26.01	2601.11.00	Iron ores and concentrates, other than roasted iron pyrites : Non- agglomerated
97.	26.01	2601.12.00	Iron ores and concentrates, other than roasted iron pyrites : Agglomerated
98.	26.01	2601.20.00	Iron ores and concentrates, other than roasted iron pyrites : Roasted iron pyrite
99.	28.21	2821.10.00	Iron oxides and hydroxides
100.	28.33	2833.21.00	Other sulphates : Of magnesium
101.	28.33	2833.29.10	Zinc sulphate
102.	28.4	2840.19.00	Disodium tetraborate (refined borax) : Other
103.	30.02	3002.41.00	Vaccines for human medicine]
104.	30.06	3006.60.00	Chemical contraceptive preparations based on hormones on other products of heading 29.37 or on spermicides :
105.	31.01	3101.00.00	Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products.
106.	31.02	3102.10.00	Urea, whether or not in aqueous solution
107.	31.02	3102.29.00	Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate : Other
108.	31.02	3102.30.00	Ammonium nitrate, whether or not in aqueous solution
109.	31.02	3102.40.00	Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances
110.	31.02	3102.50.00	Sodium nitrate
111.	31.02	3102.60.00	Double salts and mixtures of calcium nitrate and ammonium nitrate
112.	31.02	3102.80.00	Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution
113.	31.02	3102.90.00	Other including mixtures not specified in the foregoing sub- headings
114.	31.03	3103.11.10	Superphosphates : Containing by weight 35% or more of diphosphorus pentaoxide (P2O5) : Triple superphosphates
115.	31.03	3103.90.00	Mineral or chemical fertilisers, phosphatic. -Other
116.	31.04	3104.20.00	Potassium chloride
117.	31.05	3105.10.00	Goods of Chapter 31 of FIRST SCHEDULE of কাস্টমস আইন, ২০২৩ in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
118.	31.05	3105.20.00	Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium
119.	31.05	3105.59.00	Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus : Other
120.	31.05	3105.60.00	Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium
121.	31.05	3105.90.00	Other
122.	39.07	3907.61.10	Poly(ethylene terephthalate) : Having a viscosity number of 78 ml/g or higher-Imported by VAT registered textile yarn manufacturer
123.	39.07	3907.61.90	Poly(ethylene terephthalate) : Having a viscosity number of 78 ml/g or higher-Other
124.	39.07	3907.69.10	Poly(ethylene terephthalate) : Other- Imported by VAT registered textile yarn manufacturer
125.	Chapter 47 of FIRST SCHEDLE of Customs Act, 1969	All H.S code	Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
126.	49.02	All H.S code	Newspapers, journals and periodicals, whether or not illustrated or containing advertising material.
127.	52.01	5201.00.00	Cotton, not carded or combed
128.	52.02	5202.99.90	Other
129.	52.03	5203.00.00	Cotton, carded or combed
130.	55.01	5501.30.10	Acrylic or modacrylic : Imported by VAT registered synthetic staple fibre manufacturer
131.	55.03	5503.11.00	Synthetic staple fibres, not carded, combed or otherwise processed for spinning. Of nylon or other polyamides : Of aramids
132.	55.03	5503.20.00	Of polyesters
133.	55.03	5503.30.00	Acrylic or modacrylic
134.	55.03	5503.40.00	Of polypropylene
135.	55.04	All H.S code	Artificial staple fibres, not carded, combed or otherwise processed for spinning
136.	55.05	All H.S code	Waste (including noils, yarn waste and garneted stock) of man- made fibres.
137.	55.06	5506.10.00	Of nylon or other polyamides
138.	55.06	5506.20.00	Of polyesters
139.	55.06	5506.30.00	Acrylic or modacrylic
140.	55.06	5506.90.00	Other
141.	55.07	5507.00.00	Artificial staple fibres, carded, combed or otherwise processed for spinning.
142.	71.02	7102.21.00	Unworked or simply sawn, cleaved or bruted
143.	7108	7108.12.10	Gold dores imported by Industrial IRC holder VAT compliant gold refinery
144.	7108	7108.12.90	Other
145.	71.08	7108.13.00	Other semi-manufactured forms]
146.	84.07	8407.10.00	Aircraft Engine
147.	84.07	8407.90.90	Other
148.	84.08	8408.90.90	Other
149.	84.21	8421.29.20	Haemodialyser (Artificial Kidney)
150.	84.43	8443.32.10	Computer printer
151.	84.43	8443.99.10	Toner cartridge/Inkjet cartridge for Computer Printer
152.	84.43	8443.99.20	Other parts for Computer Printer
153.	84.73	8473.30.00	Parts and accessories of the machines of heading No.84.71 of FIRST SCHEDULE of কাস্টমস আইন, ২০২৩
154.	85.17	8517.62.10	Transmitting and receiving apparatus
155.	85.17	8517.62.20	Telephonic or telegraphic switching apparatus
156.	85.17	8517.62.30	Modem; Ethernet interface card; network switch; hub; router
157.	85.23	8523.29.12	Database; operating systems; development tools; productivity; communication or collaboration software
158.	85.23	8523.29.90	Other
159.	85.23	8523.49.21	Database; operating systems; development tools; productivity; communication or collaboration software
160.	85.23	8523.49.90	Other
161.	85.23	8523.51.10	Flash memory card or similar media
162.	85.23	8523.59.10	Proximity Cards and tags
163.	85.25	8525.50.90	Transmission apparatus : Other
164.	85.25	8525.60.90	Transmission apparatus incorporating reception apparatus : Other
165.	85.28	8528.42.00	Cathode-ray tube monitors : Capable of directly connecting to and designed for use with an automatic data processing machine of heading 84.71
166.	85.28	8528.52.10	Computer monitor size not exceeding 22 inch
167.	87.02	8702.90.11	Built-up, Double Decker bus : Using CNG/LPG/LNG as fuel
168.	87.13	8713.10.00	Carriages for disabled persons- Not mechanically propelled
169.	87.13	8713.90.00	Wheel Chair
170.	88.02	8802.20.00	Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg
171.	88.02	8802.30.00	Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg but not exceeding 15,000 kg
172.	88.02	8802.40.00	Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg
173.	90.18	9018.90.20	Hemo dialysis machine/Baby incubator/ Baby warmer
174.	90.18	9018.90.30	Angiographic catheter, guide catheter, guide wire, introducer sheath, PTCA dilatation chatherter, balloons, stents
175.	90.21	9021.29.00	Artificial teeth and dental fittings : Other
176.	90.21	9021.31.00	Other artificial parts of the body : Artificial joints
177.	90.21	9021.39.00	Other artificial parts of the body : Other
178.	90.21	9021.40.00	Hearing aids, excluding parts and accessories
179.	91.01	9101.19.10	Specially designed for the use of the blind
180.	91.01	9101.29.10	Specially designed for the use of the blind
181.	91.01	9101.91.10	Specially designed for the use of the blind
182.	91.01	9101.99.10	Specially designed for the use of the blind
183.	91.02	9102.11.10	Specially designed for the use of the blind
184.	91.02	9102.19.10	Specially designed for the use of the blind
185.	91.02	9102.21.10	Specially designed for the use of the blind
186.	91.02	9102.29.10	Specially designed for the use of the blind
187.	91.02	9102.91.10	Specially designed for the use of the blind
188.	91.02	9102.99.10	Specially designed for the use of the blind
189.	96.12	9612.10.10	Ribbons : Computer printer ribbons
190.	—	—	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)
191.	—	—	Capital machinery, not imported for commercial purpose.
192.	—	—	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;

সারণী-৫

ক্রমিক নং	শিরোনাম	এইচ এস কোড	বর্ণনা
(১)	(২)	(৩)	(৪)
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 vegetables, shelled or unshelled, 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 quinces, fresh.
7.	09.04	0904.21.10	Fruits of the genus Capsicum 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 Capsicum 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	Fruit 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.	25.16	2516.90.10	Boulder stone
20.	25.18	2518.10.00	Dolomite, not calcined or sintered
21.	25.18	2518.20.00	Calcined or sintered dolomite
22.	25.18	2518.30.00	Dolomite ramming mix
23.	25.20	2520.10.10	Gypsum; anhydrite : Gypsum, imported as fertilizer
24.	25.20	2520.10.90	Gypsum; anhydrite : Other
25.	25.21	2521.00.10	Imported by VAT registered lime or cement or calcium carbonate manufacturers
26.	25.21	2521.00.91	Boulder limestone
27.	25.21	2521.00.99	Other
28.	38.16	3816.00.90	Other
29.	44.03	All H.S code	Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared.
30.	44.04	All H.S code	Hoopwood; 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.
31.	44.05	All H.S code	Wood wool; wood flour.
32.	72.02	7202.21.00	Ferro-silicon : Containing by weight more than 55% of silicon
33.	72.07	7207.19.00	Other :

(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:-

সারণী-৬

ক্রমিক নং	শিরোনাম	এইচ এস কোড	বর্ণনা
(১)	(২)	(৩)	(৪)
1.	04.02	0402.10.91	Milk 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.	04.02	0402.21.91	In powder, granules or other solid forms, of a fat content, by weight, exceeding1.5%, not containing added sugar or other sweetening matter
3.	25.06	2506.10.00	Quartz
4.	25.06	2506.20.00	Quartzite
5.	25.07	2507.00.11	China clays
6.	25.08	2508.40.11	Ball clays
7.	25.08	2508.30.00	Fire clay
8.	25.17	2517.10.10	Pebbles, 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
9.	25.18	2518.10.00	Dolomite not calcined or sintered
10.	25.20	2520.20.00	Plasters
11.	25.21	2521.00.10	Limestone only used for cement manufacturing
12.	25.26	2526.20.00	Talc
13.	25.29	2529.10.00	Feldspar
14.	26.18	2618.00.00	Slag only used for cement manufacturing
15.	26.20	2620.99.10	Fly Ash only used for cement manufacturing
16.	27.04	2704.00.00	Coke and semi-coke of coal, of lignite or of peat; retort carbon
17.	28.18	2818.20.10	Aluminium oxide, other than artificial corundum
18.	28.35	2835.26.00	Other phosphates of calcium
19.	28.36	2836.50.00	Calcium carbonate
20.	28.39	2839.19.00	commercial alkali metal silicates of potassium
21.	32.07	3207.30.00	Liquid lustres and similar preparations
22.	32.07	3207.40.00	Glass frit and other glass, in the form of granules or flakes
23.	32.08	3208.20.91	Cover coat/medium
24.	35.06	3506.91.10	Elastic/construction glue
25.	48.04	4804.11.00	Kraftline- Unbleached
26.	48.11	4811.90.11	Melamine/Decalcomania Paper
27.	53.05	5305.00.10	Coco substrate; coco pellet; growing media
28.	72.08	7208.39.20	Hot rolled coil used only for CI sheet manufacturing
29.	76.01	7601.10.10	Aluminium ingot
30.	76.06	7606.11.10	Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm; Rectangular (including square); Of Aluminium, not alloyed
31.	76.06	7606.12.10	Of Aluminium, alloys
32.	76.07	7607.11.10	Aluminium 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
33.	76.07	7607.19.10	Aluminium foil lacquered
34.	76.07	7607.20.92	Co-polymer coated aluminium tape
35.	79.01	7901.11.90	Zink, Not Alloyed, >=99.99% Pure, Nes used only for CI sheet manufacturing

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

সারণী-৭

ক্রমিক নং	শিরোনাম	এইচ এস কোড	বর্ণনা
(১)	(২)	(৩)	(৪)
1.	06.03	All H. S Code	Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.
2.	06.04	All H. S Code	Foliage, 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.	08.01	All H. S Code	Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.
4.	08. 02	All H. S Code	Other nuts, fresh or dried, whether or not shelled or peeled.
5.	08.03	All H. S Code	Bananas, including plantains, fresh or dried.
6.	08.04	All H. S Code	Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried. ২[ *** Please see below note ]
7.	08.05	All H. S Code	Citrus fruit, fresh or dried.
8.	08.06	All H. S Code	Grapes, fresh or dried.
9.	08.07	All H. S Code	Melons (including watermelons) and papaws (papayas), fresh.
10.	08.08	All H. S Code	Apples, pears and quinces, fresh.
11.	08.09	All H. S Code	Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
12.	08.10	All H. S Code	Other fruit, fresh.
13.	08.11	All H. S Code	Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter.
14.	08.12	All H. S Code	Fruit and nuts, provisionally preserved, but unsuitable in that state for immediate consumption.
15.	08.13	All H. S Code	Fruit, dried, other than that of Headings Nos. 08.01 to 08.06; Mixtures of nuts or dried fruits
16.	08.14	All H. S Code	Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions.
17.	67.02	All H. S Code	Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit.

২[ *** এস. আর. ও. নং-৩৯৫-আইন/আয়কর-৫৩/২০২৪, তারিখ: ২১ নভেম্বর, ২০২৪ দ্বারা সারণী-৭ এ উল্লিখিত পণ্যসমূহের মধ্যে নিম্নবর্ণিত টেবিলের কলাম (১) এ উল্লিখিত শিরোনামের বিপরীতে কলাম (২) এ উল্লিখিত এইচ এস কোড এর আওতাধীন কলাম (৩) এ বর্ণিত পণ্যসমূহের আমদানির ক্ষেত্রে আমদানিকৃত পণ্য মূল্যের উপর উৎসে কর সংগ্রহের হার ১০% (দশ শতাংশ) হইতে হ্রাস করিয়া ৩% (তিন শতাংশ) নির্ধারণ করিল, যথা: —

শিরোনাম	এইচ এস কোড	বর্ণনা
(১)	(২)	(৩)
8.04	0804.10.11	Dates: Fresh, Wrapped/canned upto 2.5 kg
8.04	0804.10.19	Dates: Fresh, Nes
8.04	0804.10.21	Dates: Dried, Wrapped/canned upto 2.5 kg
8.04	0804.10.29	Dates: Dried, Nes

ইহা ৩১ মার্চ ২০২৫ খ্রিষ্টাব্দ তারিখ পর্যন্ত বলবৎ থাকিবে। ]

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

সারণী-৮

ক্রমিক নং	শিরোনাম	এইচ এস কোড	বর্ণনা
(১)	(২)	(৩)	(৪)
1.	22.07	2207.10.00	Undenatured Ethyl Alcohol, Of Alcoholic Strength >=80% By Vol.
2.	22.07	2207.20.00	Ethyl Alcohol and Other Denatured Spirits Of Any Strength
3.	22.08	2208.20.00	Spirits From Distilled Grape Wine or Grape Marc
4.	22.08	2208.30.00	Whiskeys
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	Liqueurs And Cordials
9.	22.08	2208.90.00	Other Spirituous Beverages, Nes
10.	33.08	3303.00.00	Perfumes 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

১ এস.আর.ও. নং-৩৮২-আইন/আয়কর-৫১/২০২৩, তারিখ: ০৩ নভেম্বর ২০২৪ দ্বারা বিধি ৮ এর উপ-বিধি (১) এর দফা (গ) এর সারণী-২ এ উল্লিখিত ক্রমিক নং 43 এর পর ক্রমিক নং 44 নূতন সংযোজিত।

২ এস.আর.ও. নং-৩৯৫-আইন/আয়কর-৫৩/২০২৩, তারিখ: ২১ নভেম্বর ২০২৪ দ্বারা বিধি ৮ এর উপ-বিধি (১) এর দফা (জ) এর সারণী-৭ এ উল্লিখিত কতিপয় পণ্যসমূহের আমদানির ক্ষেত্রে আমদানিকৃত পণ্য মূল্যের উপর উৎসে কর সংগ্রহের হার ১০% (দশ শতাংশ) হইতে হ্রাস করিয়া ৩% (তিন শতাংশ) নির্ধারণ, যাহা ৩১ মার্চ ২০২৫ খ্রিষ্টাব্দ তারিখ পর্যন্ত বলবৎ থাকিবে।

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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