(as updated till Finance Ordinance 2025)

(1) For the purposes of imposition and realization of supplementary duty on the following goods manufactured in Bangladesh ¹[or imported in Bangladesh for the purpose of sale] and subject to supplementary duty, the Board may, subject to the provisions of this Act or the rules made thereunder, make special scheme to be complied with by the manufacturers of such goods, namely:-

(a) tobacco products or any other similar product, including products blended with tobacco; or

(b) alcoholic drinks, ingredients of alcoholic drinks or any other similar product.

(2) The Board may, by means of such special scheme, set a maximum retail price for the goods, which shall be treated as the value for imposition of VAT and supplementary duty.

(3) Such special scheme shall include the following matters, namely:-

(a) matters in relation to the stamps, banderols or special signs or marks of any particular size or design containing security features on the packages, bottles, pots or containers of such goods, or on the bodies thereof, or any other similar matter; and

(b) matters in relation to the manufacture, acquisition, distribution, preservation, use, supervision, observation, accounting, disposal, etc. of such stamps, banderols, or of the special signs or marks.