TDS Rules 2026 Rule 8 FY 2026-27 Bangladesh

উৎসে কর বিধিমালা ২০২৬

বিধি ৮ – আমদানীকারকদের নিকট হতে কর সংগ্রহ

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

(ক) নিম্নবর্ণিত সারণী-১ এ উল্লিখিত পণ্য আমদানির ক্ষেত্রে আমদানিকৃত পণ্য মূল্যের উপর ০% (শূন্য শতাংশ) হারে:-

সারণী-১

ক্রমিক নং	শিরোনাম	এইচ এস কোড	বর্ণনা
(১)	(২)	(৩)	(৪)
1.	07.03	0703.10.19	Onions: Other
2.	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
3.	15.07	1507.90.10	Soya-bean oil and its fractions, whether or not refined, but not chemically modified. Other: Refined
4.	15.07	1507.90.90	Soya-bean oil and its fractions, whether or not refined, but not chemically modified. Other: Other
5.	15.11	1511.10.00	Crude oil: Imported by VAT registered edible oil refinery industries
6.	15.11	1511.10.00	Crude oil: Other
7.	15.11	1511.90.90	Other including refined palm oil
8.	15.12	1512.19.00	Sunflower-seed or safflower oil and fraction thereof: Other
9.	15.15	1515.29.00	Maize (corn) oil and its fractions: Other
10.	17.01	1701.12.00	Raw sugar not containing added flavouring or colouring matter: Beet sugar
11.	17.01	1701.13.00	Cane sugar specified in Subheading Note 2 to Chapter 17 of FIRST SCHEDULE of কাস্টমস আইন, ২০২৩
12.	17.01	1701.14.00	Raw Sugar not containing added flavouring or colouring matter: Other cane sugar
13.	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
14.	31.02	3102.10.00	Urea, whether or not in aqueous solution
15.	31.02	3102.29.00	Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: Other
16.	31.02	3102.30.00	Ammonium nitrate, whether or not in aqueous solution
17.	31.02	3102.40.00	Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances
18.	31.02	3102.50.00	Sodium nitrate
19.	31.02	3102.60.00	Double salts and mixtures of calcium nitrate and ammonium nitrate
20.	31.02	3102.80.00	Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution
21.	31.02	3102.90.00	Other including mixtures not specified in the foregoing sub-headings
22.	31.03	3103.11.10	Superphosphates: Containing by weight 35% or more of diphosphorus pentaoxide (P2O5): Triple superphosphates
23.	31.03	3103.90.00	Mineral or chemical fertilisers, phosphatic – Other
24.	31.04	3104.20.00	Potassium chloride
25.	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
26.	31.05	3105.20.00	Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium
27.	31.05	3105.59.00	Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus: Other
28.	31.05	3105.60.00	Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium
29.	52.01	5201.00.00	Cotton, not carded or combed
30.	52.02	5202.99.90	Other
31.	55.01	5501.30.00	Acrylic or modacrylic: Imported by VAT registered synthetic staple fibre manufacturer
32.	55.03	5503.11.00	Synthetic staple fibres, not carded, combed or otherwise processed for spinning. Of nylon or other polyamides: Of aramids
33.	55.03	5503.20.00	Of polyesters
34.	55.03	5503.30.00	Acrylic or modacrylic
35.	55.03	5503.40.00	Of polypropylene
36.	55.04	All H.S. code	Artificial staple fibres, not carded, combed or otherwise processed for spinning
37.	55.05	All H.S. code	Waste (including noils, yarn waste and garneted stock) of man-made fibres
38.	55.06	5506.10.00	Of nylon or other polyamides
39.	55.06	5506.20.00	Of polyesters
40.	55.06	5506.30.00	Acrylic or modacrylic
41.	55.06	5506.90.00	Other
42.	55.07	5507.00.00	Artificial staple fibres, carded, combed or otherwise processed for spinning
43.	84.07	8407.10.00	Aircraft Engine
44.	84.07	8407.90.90	Other
45.	84.08	8408.90.90	Other
46.	84.21	8421.29.20	Haemodialyser (Artificial Kidney)
47.	84.21	8421.29.30	Dialysis filter
48.	85.04	8504.40.50	Electric Charger or Charging station
49.	87.06	8706.00.25	Electric Bus Chassis fitted with battery and motor
50.	87.06	8706.00.60	Electric Truck Chassis fitted with battery and motor
51.	88.02	8802.20.00	Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg
52.	88.02	8802.30.00	Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg but not exceeding 15,000 kg
53.	88.02	8802.40.00	Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg
54.	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
55.	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
56.	—	—	Triple super phosphates, DAP fertilizer, MOP fertilizer and NPK fertilizer, ammonium sulfate, potassium sulfate, magnesium sulfate and solubor (boron)
57.	90.18	9018.90.20	Hemo dialysis machine/Baby incubator/Baby warmer
58.	—	—	Capital machinery, not imported for commercial purpose.

(খ) নিম্নবর্ণিত সারণী-২ এ উল্লিখিত ভুটান থেকে পণ্য আমদানির ক্ষেত্রে আমদানিকৃত পণ্য মূল্যের উপর ০% (শূন্য শতাংশ) হারে:-

সারণী-২

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	Boulder limestone
26.	25.21	2521.00.90	Other
27.	38.16	3816.00.90	Other
28.	44.03	All H.S. Code	Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared.
29.	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
30.	44.05	All H.S. Code	Wood wool; wood flour
31.	72.02	7202.21.00	Ferro-silicon: Containing by weight more than 55% of silicon
32.	72.07	7207.19.00	Other

(গ) নিম্নবর্ণিত সারণী-৩ এ উল্লিখিত পণ্য আমদানির ক্ষেত্রে আমদানিকৃত পণ্য মূল্যের উপর ১% (এক শতাংশ) হারে:-

সারণী-৩

ক্রমিক নং	শিরোনাম	এইচ এস কোড	বর্ণনা
(১)	(২)	(৩)	(৪)
1.	35.06	3506.91.90	Other (Adhesive Glue)
2.	38.01	3801.10.00	Artificial graphite
3.	38.10	3810.90.90	Other (Solder Flux)
4.	38.12	3812.20.00	Compound plasticisers for rubber of plastics
5.	39.2	3920.20.20	Non-Printed cast polypropylene film
6.	39.26	3926.90.99	Other (Mobile cover-back/front/sidecover/upper cap, lower cap)
7.	52.03	5203.00.00	Cotton, carded or combed
8.	73.20	7320.90.00	Other (Spring)
9.	85.04	8504.50.00	Parts: Other inductors
10.	85.06	8506.90.10	Separator
11.	85.16	8516.80.00	Electric heating resistors
12.	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
13.	85.17	8517.79.00	Other (Camera Module, Finger Print Module, Antenna, Simcard Slot, Receiver, Motor, Side Key with FPC, Loaded printed circuit board/PCB, Mother board for cellular phone, SUB-PCBA)
14.	85.24	8524.99.00	Proximity Cards and tags
15.	85.32	8532.29.90	Other (Capacitor)
16.	85.33	8533.29.90	Wirewound variable resistors, including rheostats and potentiometers: Other
17.	85.34	8534.00.00	Printed circuits
18.	85.36	8536.50.00	Lamp-holders, plugs and sockets: Other switches
19.	85.36	8536.90.90	Connector, Terminal and Electrical apparatus
20.	85.41	8541.10.00	Transistors, other than photosensitive transistors: Diodes, other than photosensitive or light-emitting diodes (LED)
21.	85.41	8541.29.00	Other (Transistor)
22.	85.42	8542.39.90	Other
23.	85.44	8544.19.90	Other (Electric cable-not exceeding diameter 5mm, flexible printed cable)
24.	85.46	8546.90.00	Other (Shield)
25.	87.02	8702.90.11	Built-up, Double Decker bus: Using CNG/LPG/LNG as fuel
26.	87.13	8713.10.00	Carriages for disabled persons-Not mechanically propelled
27.	87.13	8713.90.00	Wheel Chair
28.	90.18	9018.90.30	Angiographic catheter, guide catheter, guide wire, introducer sheath, PTCA dilatation catheter, balloons, stents
29.	90.21	9021.29.00	Artificial teeth and dental fittings: Other
30.	90.21	9021.31.00	Other artificial parts of the body: Artificial joints
31.	90.21	9021.39.00	Other artificial parts of the body: Other
32.	90.21	9021.40.00	Hearing aids, excluding parts and accessories
33.	91.01	9101.19.10	Specially designed for the use of the blind
34.	91.01	9101.29.10	Specially designed for the use of the blind
35.	91.01	9101.91.10	Specially designed for the use of the blind
36.	91.01	9101.99.10	Specially designed for the use of the blind
37.	91.02	9102.11.10	Specially designed for the use of the blind
38.	91.02	9102.19.10	Specially designed for the use of the blind
39.	91.02	9102.21.10	Specially designed for the use of the blind
40.	91.02	9102.29.10	Specially designed for the use of the blind
41.	91.02	9102.91.10	Specially designed for the use of the blind
42.	91.02	9102.99.10	Specially designed for the use of the blind

(ঘ) নিম্নবর্ণিত সারণী-৪ এ উল্লিখিত পণ্য আমদানির ক্ষেত্রে আমদানিকৃত পণ্য মূল্যের উপর ২% (দুই শতাংশ) হারে:-

সারণী-৪

ক্রমিক নং	শিরোনাম	এইচ এস কোড	বর্ণনা
(১)	(২)	(৩)	(৪)
1.	07.03	0703.20.90	Garlic: Other
2.	07.13	0713.10.90	Peas (Pisum sativum): Other
3.	07.13	0713.20.90	Chickpeas (garbanzos): Other
4.	07.13	0713.40.90	Lentils: Other
5.	10.01	1001.11.90	Durum wheat Seed: Other
6.	10.01	1001.19.10	Durum wheat Other: Wrapped/canned upto 2.5 kg
7.	10.01	1001.19.90	Durum wheat Other: Other
8.	10.01	1001.91.90	Other Wheat Seed: Other
9.	10.01	1001.99.90	Other Wheat: Other
10.	10.05	1005.10.10	Maize (corn). Seed: Wrapped/canned upto 2.5 kg
11.	10.05	1005.10.90	Maize (corn). Seed: Other
12.	10.05	1005.90.90	Other Maize, Excluding wrapped/canned upto 2.5 kg
13.	10.06	1006.30.99	Boiled Rice (except aromatic rice)
14.	10.16	8517.70.00	Non-Boiled Atap Rice (except aromatic rice)
15.	12.01	1201.10.90	Soya beans, whether or not broken. Seed: Other
16.	12.01	1201.90.90	Soya beans, whether or not broken. Other: Other
17.	12.04	1204.00.90	Linseed, whether or not broken: Other
18.	12.05	1205.10.90	Low erucic acid rape or colza seeds: Other
19.	12.06	1206.00.90	Sunflower seeds, whether or not broken: Other
20.	12.07	1207.40.90	Sesamum seeds: Other
21.	12.07	1207.50.90	Mustard seeds: Other
22.	12.09	1209.10.00	Sugar beet seeds
23.	12.09	1209.21.00	Seeds of forage plants: Lucerne (alfalfa) seeds
24.	12.09	1209.23.00	Seeds of forage plants: Fescue seeds
25.	12.09	1209.24.00	Seeds of forage plants: Kentucky blue grass (poa pratensis L.) seeds
26.	12.09	1209.25.00	Seeds of forage plants: Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seeds
27.	12.09	1209.29.00	Seeds of forage plants: Other
28.	12.09	1209.30.00	Seeds of herbaceous plants cultivated principally for their flowers
29.	12.09	1209.91.00	Seeds, fruit and spores, of a kind used for sowing. Other: Vegetable seeds
30.	12.09	1209.99.90	Seeds, fruit and spores, of a kind used for sowing. Other: Other
31.	23.02	2302.10.00	Bran, sharps and other residues derived from the sifting, milling or other working of cereals or of leguminous plants: Of maize (corn)
32.	23.02	2302.30.00	Bran, sharps and other residues: Of wheat
33.	23.02	2302.40.10	Bran, sharps and other residues: Rice bran
34.	23.02	2302.40.90	Bran, sharps and other residues: Other
35.	23.02	2302.50.00	Bran, sharps and other residues: Of leguminous plants
36.	23.03	2303.10.00	Residues of starch manufacture and similar residues
37.	23.03	2303.20.00	Beet-pulp, bagasse and other waste of sugar manufacture
38.	23.05	2305.00.00	Oil-cake and other solid residues resulting from the extraction of ground-nut oil
39.	23.06	2306.10.00	Oil-cake and other solid residues: Of cotton seeds
40.	23.06	2306.20.00	Oil-cake and other solid residues: Of linseed
41.	23.06	2306.30.00	Oil-cake and other solid residues: Of sunflower seeds
42.	23.06	2306.41.00	Oil-cake and other solid residues: Of rape or colza seeds (low erucic acid)
43.	23.06	2306.49.00	Oil-cake and other solid residues: Of rape or colza seeds (Other)
44.	23.06	2306.50.00	Oil-cake and other solid residues: Of coconut or copra
45.	23.06	2306.60.00	Oil-cake and other solid residues: Of palm nuts or kernels
46.	23.06	2306.90.00	Oil-cake and other solid residues: Other
47.	23.08	2308.00.00	Vegetable materials and vegetable waste, of a kind used in animal feeding
48.	23.09	2309.90.11	Vitamin or mineral or amino acid or combination of both (feed grade)
49.	23.09	2309.90.12	Vitamin premix or mineral or amino acid premix or combination of both (feed grade)
50.	23.09	2309.90.13	Probiotics or Prebiotics or combination of both (feed grade)
51.	23.09	2309.90.14	Essential oil or combination of essential oils (feed grade)
52.	23.09	2309.90.19	Other
53.	23.09	2309.90.90	Preparations of a kind used in animal feeding: Other
54.	25.23	2523.10.00	Cement clinkers, imported by VAT registered manufacturers of cement
55.	26.01	2601.11.00	Iron ores and concentrates, other than roasted iron pyrites: Non-agglomerated
56.	26.01	2601.12.00	Iron ores and concentrates, other than roasted iron pyrites: Agglomerated
57.	26.01	2601.20.00	Iron ores and concentrates, other than roasted iron pyrites: Roasted iron pyrite
58.	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
59.	27.09	2709.00.00	Petroleum oils and oils obtained from bituminous minerals, crude
60.	27.10	2710.12.11	Motor spirit of H.B.O.C Type
61.	27.10	2710.12.19	Other motor spirits, including aviation spirits
62.	27.10	2710.12.20	Spirit type jet fuel
63.	27.10	2710.12.31	White spirit
64.	27.10	2710.12.32	Naphtha
65.	27.10	2710.12.39	Other
66.	27.10	2710.12.41	J.P.1 kerosene type jet fuels
67.	27.10	2710.12.42	J.P.4 kerosene type jet fuels
68.	27.10	2710.12.43	Other kerosene type jet fuels
69.	27.10	2710.12.49	Other kerosene
70.	27.10	2710.12.50	Other medium oils and preparations
71.	27.10	2710.12.61	Light diesel oils
72.	27.10	2710.12.62	High speed diesel oils
73.	27.10	2710.12.69	Other
74.	27.10	2710.19.11	Furnace oil
75.	27.10	2710.19.19	Other
76.	27.11	2711.11.00	Natural gas
77.	27.11	2711.12.00	Propane
78.	27.11	2711.13.00	Butanes
79.	27.13	2713.20.10	Petroleum bitumen-In Drum
80.	27.13	2713.20.90	Petroleum bitumen-Other
81.	28.21	2821.10.00	Iron oxides and hydroxides
82.	28.33	2833.21.00	Other sulphates: Of magnesium
83.	28.33	2833.29.10	Zinc sulphate
84.	28.40	2840.19.00	Disodium tetraborate (refined borax): Other
85.	30.02	3002.41.00	Vaccines for human medicine
86.	30.06	3006.60.00	Chemical contraceptive preparations based on hormones or on spermicides
87.	31.05	3105.90.00	Other
88.	39.07	3907.61.00	Poly (ethylene terephthalate): Having a viscosity number of 78 ml/g or higher – Imported by VAT registered textile yarn manufacturer
89.	39.07	3907.61.00	Poly (ethylene terephthalate): Having a viscosity number of 78 ml/g or higher – Other
90.	39.07	3907.69.00	Poly (ethylene terephthalate): Other – Imported by VAT registered textile yarn manufacturer
91.	41.02	4102.10.00	Raw skins of sheep or lambs-With wool on
92.	41.02	4102.21.00	Raw skins of sheep or lambs-Without wool on: Pickled
93.	41.02	4102.29.00	Raw skins of sheep or lambs-Without wool on: Other
94.	41.03	4103.20.00	Other raw hides and skins-of reptiles
95.	41.03	4103.90.00	Other raw hides and skins Other
96.	Chapter 47	All H.S. code	Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
97.	49.02	All H.S. code	Newspapers, journals and periodicals
98.	71.02	7102.21.00	Unworked or simply sawn, cleaved or bruted
99.	71.08	7108.12.10	Gold dores imported by Industrial IRC holder VAT compliant gold refinery
100.	71.08	7108.12.90	Other
101.	71.08	7108.13.00	Other semi-manufactured forms
102.	72.13	All H.S. Code	Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel
103.	72.14	All H.S. Code	Other bars and rods of iron or non-alloy steel
104.	72.15	All H.S. Code	Other bars and rods of iron or non-alloy steel
105.	72.16	All H.S. Code	Angles, shapes and sections of iron or non-alloy steel
106.	84.08	8408.90.10	Engines of capacity 3 to 45 HP
107.	84.08	8408.90.90	Other
108.	84.13	8413.70.00	Other centrifugal pumps; Other pumps; liquid elevators
109.	84.37	8437.10.00	Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetable
110.	84.43	8443.32.10	Computer printer
111.	84.43	8443.99.10	Toner cartridge/Inkjet cartridge for Computer Printer
112.	84.43	8443.99.20	Other parts for Computer Printer
113.	84.67	8467.29.00	Other tools
114.	84.71	8471.30.00	Portable automatic data processing machines
115.	84.71	8471.41.00	Comprising in the same housing at least a CPU and an input/output unit
116.	84.73	8473.30.00	Parts and accessories of machines of heading No. 84.71
117.	85.17	8517.62.10	Transmitting and receiving apparatus
118.	85.17	8517.62.20	Telephonic or telegraphic switching apparatus
119.	85.17	8517.62.30	Modem; Ethernet interface card; network switch; hub; router
120.	85.23	8523.29.12	Database; operating systems; development tools; productivity; communication or collaboration software
121.	85.23	8523.29.90	Other
122.	85.23	8523.49.21	Database; operating systems; development tools; productivity; communication or collaboration software
123.	85.23	8523.49.90	Other
124.	85.23	8523.51.10	Flash memory card or similar media
125.	85.23	8523.59.10	Proximity Cards and tags
126.	85.25	8525.50.90	Transmission apparatus: Other
127.	85.25	8525.60.90	Transmission apparatus incorporating reception apparatus: Other
128.	85.28	8528.42.00	Cathode-ray tube monitors
129.	85.28	8528.52.10	Computer monitor size not exceeding 30 inch

(ঙ) নিম্নবর্ণিত সারণী-৫ এ উল্লিখিত পণ্য আমদানীর ক্ষেত্রে ইন্ডাস্ট্রিয়াল আইআরসি-ধারী কোনো মূসক নিবন্ধিত উৎপাদক কর্তৃক আমদানিকৃত পণ্য মূল্যের উপর ৩% (তিন শতাংশ) হারে:-

সারণী-৫

ক্রমিক নং	শিরোনাম	এইচ এস কোড	বর্ণনা
(১)	(২)	(৩)	(৪)
1.	04.02	0402.10.90	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	0402.21.90	In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%, not containing added sugar or other sweetening matter
3.	10.06	1006.10.90	Rice in the husk (paddy or rough) Excl. wrapped/canned upto 2.5 kg
4.	19.01	1901.90.11	Filled Milk powder imported by VAT registered milk products manufacturing industries
5.	25.06	2506.10.00	Quartz
6.	25.06	2506.20.00	Quartzite
7.	25.07	2507.00.10	China clays
8.	25.08	2508.40.10	Ball clays
9.	25.08	2508.30.00	Fire clay
10.	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
11.	25.18	2518.10.00	Dolomite not calcined or sintered
12.	25.2	2520.20.00	Plasters
13.	25.21	2521.00.10	Limestone only used for cement manufacturing
14.	25.26	2526.20.10	Talc
15.	25.29	2529.10.00	Feldspar
16.	26.18	2618.00.00	Slag only used for cement manufacturing
17.	26.20	2620.99.10	Fly Ash only used for cement manufacturing
18.	27.04	2704.00.00	Coke and semi-coke of coal, of lignite or of peat; retort carbon
19.	27.07	2707.50.90	Other Aromatic Hydrocarbon Mixtures of Which >=65% Distils At 250°C
20.	28.18	2818.20.00	Aluminium oxide, other than artificial corundum
21.	28.35	2835.26.00	Other phosphates of calcium
22.	28.39	2839.19.00	commercial alkali metal silicates of potassium
23.	28.40	2840.20.10	Solubo boron
24.	29.03	2903.99.00	Other helogenated aromatic hydrocabons, EXCL. Chlorobenzene, Hexachlorobenzene
25.	29.05	2905.19.90	Other Saturated Monohydric Alcohols, Nes
26.	29.20	2920.90.90	Oth.Ester Of Oth. Inorganic Acids (Exl.Of Hdrgn.Halides), Deriv. (Ex.Erythrit.)
27.	29.34	2934.99.90	OTH. HETEROCYCLIC COMPOUNDS, NES
28.	32.07	3207.30.00	Liquid lustres and similar preparations
29.	32.07	3207.40.00	Glass frit and other glass, in the form of granules or flakes
30.	32.08	3208.20.91	Cover coat/medium
31.	35.06	3506.91.10	Elastic/construction glue
32.	38.08	3808.91.10	Insecticides For Dairy, Poultry and Agricultural purposes
33.	38.08	3808.92.10	Fungicides For Dairy, Poultry and Agricultural purposes
34.	38.08	3808.93.10	Herbi., anti-sprouting prod.& plant-growth regu.: For Dairy, Poultry and Agricul
35.	48.04	4804.11.00	Kraftline- Unbleached
36.	48.11	4811.90.10	Melamine/Decalcomania Paper
37.	53.05	5305.00.10	Coco substrate; coco pellet; growing media
38.	72.08	7208.39.00	Hot rolled coil used only for CI sheet manufacturing
39.	76.01	7601.10.00	Aluminium ingot
40.	76.06	7606.11.00	Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm; Rectangular (including square); Of Aluminium, not alloyed
41.	76.06	7606.12.00	Of Aluminium, alloys
42.	76.07	7607.11.00	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
43.	76.07	7607.19.10	Aluminium foil lacquered
44.	76.07	7607.20.92	Co-polymer coated aluminium tape
45.	79.01	7901.11.90	Zink, Not Alloyed, >=99.99% Pure, Nes used only for CI sheet manufacturing
46.	85.04	8504.40.10	Mobile and other battery charger (less than 10 VA)
47.	85.07	8507.60.00	Other: Lithium-ion
48.	85.18	8518.29.00	Other

উল্লেখ্য, সারণী-৫ এ বর্ণিত পণ্য ব্যতীত অন্য কোনো পণ্য আমদানীর ক্ষেত্রে ইন্ডাস্ট্রিয়াল আইআরসি ধারী কোনো মূসক নিবন্ধিত উৎপাদক কর্তৃক আমদানিকৃত পণ্য মূল্যের উপর ৪% (চার শতাংশ) হারে উৎসে কর সংগ্রহ করিবে;

(চ) নিম্নবর্ণিত সারণী-৬ এ উল্লিখিত পণ্য আমদানির ক্ষেত্রে আমদানিকৃত পণ্য মূল্যের উপর ২০% (বিশ শতাংশ) হারে:-

সারণী-৬

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

(ছ) নিম্নবর্ণিত সারণী-৭ এ উল্লিখিত পণ্য আমদানির ক্ষেত্রে আমদানিকৃত পণ্যের প্রতি টনের উপর ৬০০ (ছয় শত) টাকা হারে:-

সারণী-৭

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:

(২) উপবিধি (১) এ উল্লিখিত সারণীসমূহে বর্ণিত পণ্য ব্যতীত অন্যান্য আমদানিকৃত পণ্যের মূল্যের উপর ৫%(পাঁচ শতাংশ) হারে কর সংগ্রহ করিতে হইবে।

(৩) 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।

(৪) 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।

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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