VAT & SD Act 2012
Section 55 - Imposition of Supplementary Duty
(as updated till Finance Ordinance 2025)
(1) Supplementary duty shall be imposable and payable on the import of supplementary duty imposable goods, on the supply of supplementary duty imposable goods manufactured in Bangladesh and on the supply of supplementary duty imposable services rendered in Bangladesh.
(2) Notwithstanding anything contained in sub-section (1)‚ no supplementary duty shall be imposed on import of goods subject to supplementary duty, if such goods is imported for export and not for home-consumption.
(3) Notwithstanding anything contained in sub-section (1)‚ no supplementary duty shall be imposed on the supply of goods or services that are zero-rated 1[VAT] imposable goods or services under Chapter III of this Act.
(4) The amount of payable supplementary duty shall be‚-
(a) if a rate of supplementary duty is specified for the goods or services subject to such duty in column (4) of the Second Schedule, the amount arrived at by multiplying the dutiable value of the goods or services by such rate; or
(b) if specific amount of supplementary duty is specified against goods or service subject to supplementary duty in column (4) of the Second Schedule, such amount.
(5) Supplementary duty on the supply of goods or services subject to supplementary duty shall be payable at one stage only.
1 The words “VAT” were substituted for the words “supplementary duty” by section 77 of the Finance Act, 2019 (Act No. 10 of 2019) with effect from 01 July 2019.
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.