VAT & SD Act 2012
Section 2 Clause 82 - Export
(as updated till Finance Ordinance 2025)
1[ “export” means any supply against foreign exchange from inside Bangladesh to outside the geographical limits of Bangladesh and it shall also include deemed export; ]
1 Clause (82) was substituted by section 15(e) of the Finance Act, 2023 (Act No. 14 of 2023) with effect from 01 July 2023.
Disclaimer: This is the authentic English text of The Value Added Tax and Supplementary Duty Act 2012, as published under SRO No. 440-Law/2025/326-Mushak dated 05 November 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.