PREFACE
Government is sincerely committed to fostering a gradual development of free market economy in the light of GATT agreement. In the interest of export promotion & investment in the country it is necessary to have a long term, stable, facultative & liberal Import Policy. With this and in view the present democratic government has taken steps to extend the duration of the Import Policy from two years to five years. Efforts have been made to make the Import Policy easier and more liberal by relaxing or rescinding the regulatory provisions of the previous Import Policy. Provisions have already been made to allow import of capital machinery and industrial raw materials on consignment basis without the cover of the Letter of Credit. Government has taken steps for quality control in the import of cement, fertilizer etc. In order to protect the interest of the consumers. Steps are afoot to ensure that in future all imported consumer items conform to a specified standard of quality. In the present Import Policy Order second hand/reconditioned machinery are importable subject to fulfillment of certain conditions. Gradually efforts will be made to classify those machinery under H.S. Code.
2. The main objectives of the Import Policy are :-
(a) to make the Import Policy Compatible with the changes in the world market that have occurred as a result of the introduction of market economy and signing of the GATT Agreement;
(b) to simplify the procedures for import of capital machinery and industrial raw materials with a view to promoting export, and
(c) to ensure growth of the indigenous industry and availability of high quality goods to the consumers at a reasonable price.
3. Achievement of the aforesaid objectives will depend on the help and cooperation of other relevant Ministries, Divisions of the Government and the Trade Organizations in the private Sector.
ORDER
Dated the 10 th June, 1998
Dated the 10 th June, 1998
No. S.R.0.103/LAW/98 - In exercise of the powers conferred by sub-section (1) of section 3 of the Imports & Export (Control) Act. 1950 (XXXIX of 1950), the Government is pleased to make and issue the following order:
Chapter One
1. Short Title and Duration - (1) This Order may be called the Import Policy Order, 1997-2002.
(2) Unless otherwise specified this Order shall apply to all imports into Bangladesh.
(3) It shall remain in force from the 14th June, 1998 to 30th June, 2002.
However, if required, Government may review this Order once in every year and may take decision as deemed fit.
2. Definitions - (1) In this Order, unless there is anything repugnant to the subject or context :-
(a) "ITC Schedule" means the Import Trade Control Schedule, 1988 published in the Gazette vide No. S.R.O. 181-L/88, dated 29-6-1988;
(b) "ITC Number" means H. S. Code with six or more digit corresponding to the classification of goods as given in the Import Trade Control Schedule;
(c) "Act" means the Imports and Exports (Control) Act, 1950 (XXXIX of 1950).
(d) "Import control Authority" means the Chief Controller, and includes any other officer authorized to issue licences, permits or registration certificate under sub-section (2) of section 3 of the Act and under the relevant provisions of various Orders issued thereunder;
(e) "Basis of Imports" means percentage rate or formula adopted for determining the share of a registered importer;
(f) "Indentor" means a person or group of persons, firm, institution, body or organization registered as an indenture under the Importers, Exporters and Indentors (Registration) Order. 1981;
(g) "L/C" means a letter of credit opened .for the purpose of import under this order;
(h) "L/C Authorization (LCA) Form" means the form prescribed for the authorization of the opening of L/C without obtaining import Licence;
(i) "Banned List" means the list of items, whose import is banned and given in annexure - 1 (A);
(j) "Annex" means an annex appended to this Order;
(k) "Actual user" means a person, group of persons, institution body or organization, other than registered importers, who may import a permissible item, not being an industrial raw material requiring further processing item, not being an industrial raw material requiring further processing before being used or consumed, in limited quantity for his or its own use or consumption and not for sale or transfer.
(l) "Chief Controller" shall have the same meaning as given in the Imports and Exports (Control) Act; 1950 (XXXIX of 1950);
(m) "Bangladeshi nationals abroad" means foreign exchange earning Bangladeshi citizens working/living abroad;
(n) "Permit" means an authorization for import or export, and includes import permit, clearance permit, import permit on returnable basis, export permit or export-cum-import permit as the case may be issued by Import Control Authority;
(o) "Commercial importer" means an importer registered under the Importers, Exporters and Indentors (Registration) Order 1981, who imports goods for sale without further processing (It includes importers previously registered for import at SEM rate);
(p) "Importer for lease financing" means an importer registered, as special case. under the Importers, Exporters and Indentors (Registration) Order, 1981 for import of machinery and equipment as a leasing company approved by the Government for provision of lease financing to the industrial, energy, mining, agricultural, construction, transport and professional service sector;
(q) "Restricted list" means the list of items, whose import is restricted and given in annexure - 1 (B);
(r) "Industrial consumer" means a recognized industrial unit registered as an Industrial importer under the Importers. Exporters and Indentors (Registration) Order, 1981;
(s) "Public sector importer" means importers being government organizations statutory bodies, corporations, universities, research institutions and industrial enterprises in the public sector;
(2) All other terms used in this order which have not been defined shall have the same meaning as assigned to them in the Act and the Order issued thereunder.
General Provision for Import
3. Regulation of Import - Import of goods under this Order shall be regulated as under :
(a) Banned list : Unless otherwise specified, items included in this list can not be imported. List of import banned items has been attached in annexure - I;
(b) Restricted list : Any item included in this list shall be importable only on fulfillment of the conditions (b) specified there in against the item. The list of restricted items has been attached in annexure - I (b);
(c) Freely Importable Items : Unless otherwise specified, any item, which does not appear either in banned or in restricted list shall be freely importable;
(d) In addition to the conditions mentioned in the Restricted and Banned Lists, the conditions, restrictions and procedures for import of various items mentioned in the text portion of this order, shall as usual apply in case of import of those items;
(e) If, while determining the import status of an item mentioned in the Restricted and Banned Lists, the description of goods does not conform to the H. S. code mentioned against the item or any discrepancy arises between the H. S. Code and the description of goods in that case the description of good shall prevail;
(f) Conditions of Ban and Restriction : If the import of an item had been banned at any time before the coming into effect of this Order or if such ban has been made effective by virtue of the placement of the item in the control list annexed to this Order such ban such shall be subject to the following conditions :
(i) The concerned sponsoring authority/Tariff commission shall strictly monitor production of the industrial unit which is being afforded protection by the ban. The ban may be revoked on the recommendation of the concerned sponsoring authority/Tariff Commission if the quality of products deteriorates and the price of the product is not maintained at satisfactory level or if production level fails leaving unutilized capacity. Such of the protected units as are now primarily engaged in assembly type activities shall actively and expeditiously move towards progressive manufacture.
(ii) The sponsoring authority concerned and Tariff Commission shall continuously monitor the prices of the items covered by such ban to guard against undue increase of price. If the price of any item is increased except for factors like rise in the price of raw materials or decline in the rate of exchange or if the increase in the price of the item is disproportionately higher compared ot the rise in the price of the raw material, the ban may be revoked on the recommendation of Tariff Commission/sponsoring authority.
(iii) Whoever feels aggrieved by any decision regarding ban or restriction on import of any item can represent his case to the Tariff Commission. The Tariff Commission will duly examine such a representation and furnish as early as possible its recommendation (s) to the Ministry of Commerce for latter's consideration.
4. General Conditions of Import of goods - (1) Import Trade Control schedule Numbers. For import purpose, use of new ITC Numbers (H. S. Code) with at least six digits corresponding to the classification of goods as given in the Import Trade Control Schedule 1988, based on the Harmonized Commodity Description and coding System, shall be mandatory. But in cases where a particular item has been classified under an H. S. Code Number with more than six digits, in those cases it shall be mandatory to use that specific Code Number (having more than six digits). The seven Digit H. S. Code published by Bangladesh Bureau of Statistics may also be mentioned in the L. C. A. From, L/C and other relevant paper within a bracket in addition to normal H. S. Code as mentioned above. No bank shall issue L. C. Authorization from or open L/C without properly mentioning I.T.C. number (H. S. Code) thereon.
(2) NOC On the basis of ROR (Right of Refusal) - (a) No Objection Certificate on the basis of Right of Refusal (ROR) from any authority shall not be required for import of nay freely importable item by any Public Sector agency. However, in cases where a public sector agency is required to import banned/restricted items included in the Control List Prior permission of the Ministry of Commerce shall have to be obtained on the basis of ROR issued by the Ministry of Industries or by the Sponsoring Ministry/Division, or by both as the case may be.
(b) In case of import of banned/restricted items for approved projects financed under foreign aid the concerned Government Department/Agency will approach the Chief Controller of Imports and Exports directly for necessary permission together with a list of items duly certified under proper seal and signature giving description, quantity/number, price and H. S. Code Number against each item required to be imported. The details about the aided project and specific provision of the relevant contract and other necessary information shall also have to be furnished along with the list of items. The chief Controller shall issue permission/permit on the basis of above documents.
(3) Restriction regarding source of procurement of goods :
(a) Goods from Israel or goods originating from that country shall not be importable. Goods shall also not be importable in the flag vessels of that country.
(b) All kinds of import from and export to Serbia and Montenigro, fragments of former Socialist Republic of Yugoslavia, shall be banned.
(4) Pre-shipment inspection : Unless otherwise specified, pre-shipment inspection of imported goods shall not be obligatory in case of import by the private sector importers.
(5) Shipment of Bangladesh Flag Vessels : Subject to waiver specified below shipment of goods shall normally be made on Bangladesh flag vessels :
(a) Import of goods up to maximum twenty metric tons in case of single individual consignee or up to maximum 100 (on hundred) metric tons in case of group import may be made in non Bangladeshi flag vessels. However the Director General of Shipping may notify general waivers in the following cases, such as (1) shipment of goods from foreign ports which are not visited by Bangladeshi Vessels, and (2) import of goods on the basis of specific agreements which provide for C & F contract. In all other cases a certificate of waiver shall be obtained from the Director General of Shipping for importation of goods in non-Bangladeshi flag vessels. If there appears to be no possibility of any Bangladeshi flag vessels, Visiting a port within next seven day, waiver shall be given within twenty-four hours of application for waiver. Otherwise, it will be considered that waiver has been given. However, the preceding condition of compulsory shipment of goods on Bangladeshi flag vessels, or the condition of obtaining certificates of waiver form the Director General of Shipping shall not apply in cases of import under such foreign aids, loans or grants which contain specific provisions regarding shipment of goods.
(b) In case of import and export of goods by export oriented industries, shipment may be made in non-Bangladeshi flag vessels.
(6) Import at competitive rate : (a) Import shall be made at the most competitive rate and the importers may be required, at any time, to submit documents regarding the price paid or to be paid by them.
(b) In case of import under United Commodity Aid in the private sector, goods shall be imported at the most competitive rate by obtaining quotations from a minimum three-suppliers/indentors representing at least two countries abroad. This condition shall, however, not apply for opening of L/C up to TK. One lac. For import at the most competitive rate by the Public sector importers the conditions mentioned at para 27(8) of this Order shall apply.
(7) Import on C & F and FOB basis : All imports by sea, air and land route shall be made either on C & F or FOB basis. However in case of import on FOB basis the concerned importer shall have to properly comply with the circular issued by Bangladesh Bank in this regard. Before opening of L/C necessary insurance cover note shall have to be purchased from the Sadharan Bima Corporation or any other Bangladesh insurance company. Unless there is specific provision in the relevant loan agreement/project agreement concluded with the foreign donors for import on CIF basis, no import shall be allowed on CIF basis without prior approval from the Ministry of Commerce.
However, Bangladesh nationals, living abroad, for sending goods against their earned foreign exchange and foreign investors, for sending capital machinery & raw materials against their equity share portion shall be allowed on CIF basis.
(8) (a) Import by mentioning "country of origin" - In all cases of import, "country of origin" shall be mentioned clearly on goods package/container. A certificate regarding "country of origin" issued by the concerned Government agency/approved authority/organization of the exporting country must be submitted, along with import documents to the customs Authority at the time of release of gods. However, the provisions of "country or origin" shall not be applicable to coal and export oriented garments industries. In case of cotton import it shall not be required to mention country of origin on each bale. But "country of origin" shall be mentioned in the photo sanitary certificate. Besides, 100% export oriented industries, which are recognized by the Customs Authority, shall be waived from the restriction of "country of origin" subject to the conditions imposed by the Foreign Exchange Regulation Act. bangladesh Bank and Commercial banks.
(b) Incase of import of Limestone, in different consignments/lot by the rope-way or by river, as raw materials for Chaotic Cement Factory, "country of origin" certificate from the exporting country's Government / authority / organization shall be submitted once to the Customs authority at the time of release of goods, instead of each consignment/lot for the quantity mentioned in L/C in case of river way and as per supplied carrying list in case of rope-way.
5. Source of finance - (1) import may be allowed under the following sources of finance :
(a) Cash -
(i) Cash foreign exchange (balance of the foreign exchange reserve of Bangladesh Bank);
(ii) Foreign currency accounts maintained by Bangladeshi nationals working/living abroad;
(b) external economic aid (Commodity Aid, Loan, Credit or Grant);
(c) Commodity exchange : Barter and special trading arrangement (STA); this source shall be abolished as and when present agreements expire.
(2) Commercial importers and industrial consumes may utilize their respective shares under Barter/STA as per basis notified.
(3) Import under the Special Trading Arrangements (STA) which are or were concluded with prior approval/permission of the government, shall be subject to the specific procedures laid down by the government in this respect.
(4) The provision of this para will remain effective only upto the time of completion of on going agreements.
6. Fund provision for financing import - Unless otherwise specified the importers shall import primarily against cash foreign exchange.
7. Import procedure -
(1) Import Licenec not required : No import Licenec will be necessary for import of any item.
(2) Import against LCA From : Unless otherwise specified, all imports transacted through a bank (L/Cs, bank drafts, remittances etc.) shall require LCA forms irrespective of the source of finance.
(3) Import against L/C : Unless otherwise specified, import shall be made only be opening irrevocable letter of credit (L/C).
However, L/C is not required for import of each consignment, by road, of easily perishable item bolded from US$ five thousand to Seven thousand five hundred and for import of capital machinery & raw materials for industrial use without any price limit. Existing conditions regarding import on deferred payment under L/C shall be applicable in this case also and importers shall be required to register with Bangladesh Bank for importation without L/C.
(4) Import against LCA Form but without opening of Letter of Credit (L/C) : Import against LCA Form may be allowed without opening of letters of credit in the following cases :
(a) Import of books, journals, magazines and periodicals on sight draft or usance bill basis;
(b) Import of any permissible item for an amount not exceeding US Dollar Five thousand only during each financial year against remittance made from Bangladesh. However, permissible item valued upto US Dollar Five thousand in a single consignment from Myanmar shall be importable without opening L/C and in that case above mentioned annual ceiling of US Dollar five thousand shall not be applicable.
(c) Import under commodity aid, grant or such other loan for which there are specific procurement procedures for import of goods without opening amy L/C;
(d) Import of "International Chemical References "through Bank drafts by recognized pharmaceutical (allopathic) industry on the approval of Director, Drugs Administrators for the purpose of quality control of their products.
(5) Import against Import Permits and in special cases against Clearance Permit (for clearance of goods on payment of fine) : In the following cases, neither LCA Form non opening of L/C will be necessary; but Import Permit (IP) or Clearance Permit.
(a) Import of books, magazines, journals, periodicals and scientific and laboratory equipment against surrender on UNESCO coupons;
(b) Import under pay - As - You - Lean - Scheme in the following cases only on the basis of clearance of the Bangladesh Bank.
(i) New or not exceeding twelve years old plant and machinery of permissible specification;
(ii) New or not exceeding give years old motor cars;
(iii) Cargo or passenger vessel of steel or wooden bodies, including refrigerated vessel of any capacity either new or not exceeding fifteen years old; but in case of ocean going ship, old ship, not exceeding twenty years old shall be importable;
(iv) Import of plant and machinery for export - oriented industrial units with the clearance of the competent sanctioning authority; wherever necessary; and
(v) Trawlers and other fishing vessels, either new or not exceeding twenty years old.
- For import under this scheme the sanctioning authority of such import shall forward a copy of sanction letter to the Chief Controller and the importers shall apply to the CCI & E along with necessary paper for prior permission.
(c) Import of item (s) by passengers coming form abroad in excess of the permissible limits as per the relevant baggage rules, provided the import of the item (s) concerned is permissible under the relevant baggage rules;
(d) Import of free samples, advertising materials and gift items above the ceiling prescribed as per paragraph 13 of this Order;
(e) Import of only drugs and medicines (allopathic) under product bonus system subject ot the condition that it shall be obligatory on the part of the importers concerned to pass on the benefit to the consumers. The Director, Drugs Administration shall devise appropriate mechanism in this behalf;
(f) Import of capital machinery as share of capital of the foreign share-holder for an approved joint venture industrial unit already set up or to be set up;
(g) Import of any other goods, not specifically exempted from permit.
(6) Import on Deferred Payment Basis or Against Supplier's Credit : Subject to restriction and prohibitions contained in this order, import on differed payment basis or against Suppliers, Credit may be allowed on the basis of procedure laid down by the Bangladesh Bank in this behalf.
(7) Import against direct payment abroad : Only Bangladeshi nationals living abroad may send may importable item irrespective of value ceiling against direct payment abroad in the name of any Bangladeshi living in Bangladesh. The name and address of the consignee shall be mentioned in the import documents. For such import, no permission or import permit from the Import Control Authority shall be necessary.
(8) Time limit for opening of L/C : Unless otherwise specified, for import under cash foreign exchange, letter of credit shall be opened by all importers within one hundred and fifty days from the date of its issue or from the date of its registration. The above time limit may be extended upto such time as deemed fit by the Chief Controller. For import under foreign aid/grant and barter/STA. L/C shall be opened within the time limit as may be notified by the Chief Controller.
(9) Validity of LCA for shipment :
(a) Unless, otherwise specified, shipment of goods shall be made within seventeen months in the case of machinery and spare parts and nine months in the case of all other items from the date of issuance of LCA From by bank or registration of L/C Authorization From with Bangladesh Band Registration unit, as the case may be, Shipment of goods under commodity aid/grant, and barter/STA shall be effected within the time limits as may be notified by the Chief Controller.
(b) In case where shipment could not made within the validity of the LCA Form due to circumstances beyond the control of the importer, the Chief Controller may extend the time limit for shipment of goods on the merit of each case;
(10) Restriction on L/C after imposition of ban/restriction: No extension of the date of shipment in any letter of credit or amendment to letter of credit or enhancement of the value or quantity of goods shall be allowed by the nominated bank or by the Import Control Authority after the import of the item or items has been banned or restricted;
(11) Document required lo be submitted along with LCA Form: Importer in both public sector and private sector shall submit to their nominated banks the following documents along with the L/C Authorization Form for opening Letter of Credit:
(a) L/C application form duly signed by the importer;
(b) Indents for goods issued by indentor or a proforma invoice obtained from the foreign supplier, as the case may be; and
(c) Insurance cover note.
(12) Addition documents to be furnished by public sector importers: In addition to the documents mentioned in sub-paragraph (11) above public sector importers shall submit the attested photocopy of sanction letter from the Administrative Ministry or Division or Authority, wherever applicable;
(13) Additional documents to be furnished by private sector importers: In addition to the documents, mentioned in sub-paragraph (11) above private sector importers will be required to submit the following documents-
(a) valid membership certificate from the registered local Chamber of Commerce and Industry or any Trade Association, established on all Bangladesh basis, representing any special trade/business;
(b) proof of payment of renewal fees for the Import Registration Certificate for the concerned financial year;
(c) a declaration, in triplicate, that the importer has paid income tax or submitted income tax return for the preceding year;
(d) proof of having Tax Identification Number (TIN) in all cases of import excepting personal use;
(e) insurance cover note either from Shadaran Bima Corporation or from Bangladeshi Insurance Company and stamped insurance policy against this cover note;
(f) any such documents as may be required as per this Order or Public Notice, or instruction issued by Chief Controller, from time to time under this Order;
(14) Violation of the requirement of LCA/LC : Shipment effected before authentication of the L/C Authorization Form by the nominated bank and registration with the Bangladesh Bank, wherever necessary, and before opening of L/C or after expiry of the validity of the L/C Authorization Form or L/C shall be treated as import in contravention of this Order. L/C Authorization Form obtained on the basis of false or incorrect particulars or by adopting any fraudulent means shall be treated as invalid and void abinitio.
(15) import against indent and pojorma invoice : L/C may be opened against an indent issued by a local registered indentor or against a proforma invoice issued by a foreign manufacturer/seller/supplier.
8. Procedure to be followed by banks for acceptance/issuance of LCA Forms-
(1) Acceptance of LCA Forms by the nominated banks:
(a) LCA Forms and other relevant papers shall be submitted by the recognized industrial units to the private sector and registered commercial importers to their respective nominated bank for the purpose of import by opening L/C.
(b) While accepting LCA Forms from a private sector importer the nominated banks shall ensure that the concerned importer has a valid Import Registration Certificate (IRC) : that the requisite renewal fees for IRC for the relevant financial year has been paid, and that the particulars of the treasury challan showing payment of renewal fees have been duly recorded in the IRC of the said importer. Unless a private sector importer specifically is exempted from IRC, LCA Forms shall not be accepted from him/her, or L/C shall not be opened in his/her favour without valid and legally renewed IRC.
(c) L/C for import of capital machinery and initial spares for setting up a new industrial unit may, however, be opened without any Import Registration Certificate (IRC) and without obtaining exemption certificate from the Chief Controller. No formal sanction shall be necessary from the sponsoring authority for such import against cash foreign exchange in respect of industrial units in the free sector.
(2) Compulsory recording of ITC Number : Bank shall not process any LCA Form or open L/C without properly recording the appropriate ITC Number on the LCA Form or L/C. Bangladesh Bank shall monitor the compliance by the banks of the above requirements.
(3) Registration of LCA Form and opening of L/C : In case of import under cash foreign commodity aid, grant, loan and other sources for which registration with Bangladesh Bank is necessary, the nominated bank shall forward the L/C Authorization Form in quintuplicate to the nominated bank concerned and third and the fourth copies thereof to the nominated bank concerned and third and the fourth copies thereof to the concerned Import Control Authority wihtin fifteen days for record.
(4) Case where LCA Forms under Government allocation are not required to be registered : In case of import under Loan, Credit, grant of Barter or STA where registration with the Bangladesh Bank is not necessary, the nominated bank, after endorsing the particulars mentioned in the L/C Authorization Form....... Shall forward the L/C Authorization Form along with L/C application Form and other required documents to the designated bank with the request to open L/C. The designated bank after opening L/C, shall forward the third and fourth copies of L/C, authorization Form to the concerned Import Control Authority within fifteen days.
(5) LCA Forms under cash foreign exchange : In case of import under cash foreign exchange L/C Authorization Forms shall be required to be registered with the Bangladesh Bank duty in those instances where prior approval from the Bangladesh Bank is required for buying foreign exchange. All Forms shall be prominently marked on the right hand corner at the top with rubber stamp to read as 'issued under cash foreign exchange". The banks which will open L/Cs against such LCA Forms shall forward the third and fourth copies of the LCA Forms to the area Import Control Authority, within fifteen days.
(6) Transmission of the copy of L/C for record of the Import Control Authority. In all cases mentioned in sub-paragraphs (3), (4) and (5) above, the L/C opening banks shall forward a legible copy of the L/C and copy of amendment thereto, if any, to the concerned Import Control Authority for their record within fifteen days.
(7) Despatch of Income Tax declarations submitted by private sector importers. The nominated bank of the concerned private sector imports shall retain one copy of the Income Tax declaration furnished by the private sector importers and forward the other copies to the Director Research and Statistics National Board of Revenue, Segunbagicha.
Fees Provision Regarding Import
(1) LCA/Permit fees Notwithstanding anything mentioned also where in any other order in this regard. LCA/Permit fees, irrespective of the source of finance, shall not be payable for import of goods of value up to ...... Taka One Lac. In this respect the value assessed by the Customs Authority for the purpose of realizing custom duties and, other dues shall be the value on which LCA/Permit fees shall or payable. In cases where L/C value does not exceed the above ceiling but the value assessed by the Customs Authority exceeds the same, the LCA of Permit fee shall be, payable, as usual, on the latter value. Unless exempted from payment of LCA/Permit for in accordance with paragraph 4 of the licence and permit Fee Order, 1985, LCA/Permit fee shall be payable at a rate of. Two and a half percent on the value of imports exceeding the above ceilings assessed by the Customs Authority, Such fees shall be, simultaneously deposited under the head of account "1/1731/0001/1801" at the time of payment of customs duty, sales tax, surcharge etc., before clearance of goods from the Customs. Even if customs duty, surcharge etc. are not payable in a particular case, the LCA/Permit fee must be paid unless exempted under the Order referred to above, or excretion has been granted by any specific order. Customs Authority shall not release any consignment unless the LCA/Permit fee is fully paid in cases where such fee is payable as per rules. The concerned Customs Authority shall send a report/statement on the collection of LCA/Permit fee during each month to the Chief Controller at Dhaka, the First week of the following month along with the aforesaid monthly report, the Customs Authority shall also furnish a progressive statement showing the amount collected as LCA/Permit fee during the current financial year up to the date.
(2) Fees for registration and renewal : (a) Registered commercial importers and industrial consumers have been classified into four categories on the basis of their value ceiling of overall annual import for the year 1997-98 to 2001-02. Their Registration (IRC) and renewal fees have been re-fixed as under :
| Category: | Value Ceiling of annual import | Initial Registration | Annual renewal fees |
| (a) | Tk. 5.00 (five) Lac | Tk. 500.00 | Tk.500.00 |
| (b) | Tk.15.00 (fifteen) Lac | Tk.1,500.00 | Tk.1,500.00 |
| (c) | Tk.50.00 (fifty) Lac | Tk. 3,000.00 | Tk. 3,00.00 |
| (d) | Above Tk. 50.00 (fifty) Lac | Tk. 5,000.00 | Tk. 5,000.00 |
(b) An importer shall apply in writing to the concerned import control authority for registration in any of the four categories mentioned above along with necessary papers and the original copy of the treasury Challan showing payment of prescribed registration fees. Import Control Authority shall make an endorsement on the IRC of each importer indicating the value ceiling of annual import and the rate of renewal fees applicable in each case.
(c) Importers already registered shall submit two copies of application in writing to their nominated banks indicating the Category in which they intend to be classified and shall pay renewal fees in cash to their nominated banks against proper receipt at the rate prescribed for the said category. The banks shall, in turn, deposit the receipted amount separately with Bangladesh Bank or with Sonali Bank where there is no branch of Bangladesh Bank, under the Head of Account "1/1731/0001/1801". They shall make an endorsement under seal and signature on the IRC of the importer indicating the value ceiling of annual import and the rate of renewal fee applicable in his case and return the original IRC to the importer concerned. The banks shall keep with them one copy of the importer's application and send the other copy to the concerned Import Control Authority along with original copy of treasury challan regarding payment of renewal fees. Banks shall also furnish separate Lists of importers where Registration Certificates have been renewed by them under each of the four categories mentioned above.
(d) Renewal fees for the concerned financial year shall be paid within 30 th Sept. of that year without any surcharge, any importer intending to open L/C for the purpose of import before the aforementioned dates shall however be required to first pay renewal fees properly for the financial year concerned at the prescribed rate. Importers failing to pay renewal fees within the above time shall have to pay, in addition to arear renewal fees, surcharge at the following rates:
| Surcharge for delay for a period not exceeding one year | Surcharge for delay for a period exceeding one year but not exceeding two years. | Surcharge for delay for a period exceeding two years but not exceeding three years. |
| Tk. 50.00 | Tk.100.00 | Tk.200.00 |
(e) In case an importer already registered in one category intends to be classified into a higher category, he/she shall submit two copies of application for this purpose to his nominated bank and pay renewal fees for the balance amount as per the rate applicable for the relevant higher category in accordance with the procedure mentioned above. The bank shall make necessary amendments on the IRC of the importers concerned and send to the concerned Import Control Authority one copy of the importer's application along with original treasury challan showing payment of additional amount of renewal fees. No importer shall be allowed to open L/C in excess of the value ceiling of annual import applicable for him. The importer concerned and the bank shall be equally responsible for any violation of this condition.
(f) The sponsoring authority (Board of Investment/BSCIC/BEPZA) while sending recommendation to the Chief controller of Imports and Exports for issue of IRC in Favour of a new industrial unit shall clearly mention the category under which the concerned industrial unit is to be registered.
(g) Indentors and exporters shall pay registration and renewal fees at the following rates :
| Initial registration fees | Renewal fees | |
| Indentor | Tk. 10,000.00 | Tk. 3,000.00 |
| Exporter | Tk. 1,000.00 | Tk. 1,000.00 |
Indentors shall pay renewal fees in cash to their respective nominated banks, against appropriate receipt. The banks shall, in turn, deposit the receipted amount separately with the Bangladesh Bank or Sonali Bank where there is no branch of Bangladesh bank. Under the Head of Accounts mentioned at sub-para (c) above and send the original copies of the treasury challan to the concerned Regional Import control Office for record and verification. Exporters shall deposit renewal fees with the Bangladesh Bank or Sonali Bank were is no Branch of Bangladesh Bank, Under the aforementioned Head of Account and send the original copy of the treasury challan along with original export Registration Certificate to the respective Import Control Authority for endorsement of renewal fees.
(h) Indentors and Exporter shall pay renewal fees for the concerned financial year within 30th Sept. of that year without any surcharge. Those who fail to pay renewal fees within the above time pay surcharge, in addition to arear renewal fees at the following rate :
Surcharge for delay for a period not exceeding one year or less | Surcharge for delay for a period exceeding one year but not exceeding two years. | Surcharge for delay for a period exceeding years but not exceeding three years. |
Indentor Tk. 250.00 | Tk. 500.00 | Tk. 1,000.00 |
Exporter Tk. 50.00 | Tk. 100.00 | Tk. 200.00 |
All concerned banks shall a list of those indentors who have paid renewal fees to the concerned Import Control Authority.
(i) Importers, Exporters and Indentors who fail to pay renewal fees for a period exceeding three years may submit applications to the Chief Controller of Imports and Exports for renewal of their Registration Certificates. The Chief Controller of Imports and exports will dispose of such applications on the merit of each case.
Miscellaneous Provision
10. Import on Joint Basis - The importers all over Bangladesh may form one or more groups for import on joint basis according to their convenience on condition that the industrial consumers shall form group or groups with other industrial consumers only and the commercial importers may form group or groups with other commercial importers. The procedure for import on joint basis is given at Annex-3.
11. Import by Actual User Individuals or institutions not being registered importers, may import permissible items valued up to US Dollar two thousand for their own use under cash foreign exchange without any permission from the Import Control Authority. For such import above US Dollar two thousand but not exceeding US Dollar Five thousand prior permission from the Regional Import Control Authority shall be required. Prior permission from the Chief Controller shall be necessary in case of such imports exceeding US Dollar Five thousand. The above provisions shall also apply to the government servants and employees of bodies corporate set up by or under any law for the time being in force. Such applicants shall produce a certiFicate from their respective Head of Departments or Organization to the effect that the item(s) to be imported are for their actual use and not for sale. Goods imported by actual users shall not be sold within one year of their import except with the permission of the concerned Import Control Authority.
12. import by Bangladeshi professionals abroad - Bangladeshi professionals living abroad (Doctors, Engineers, Scientists etc.) may import their own professional and scientific equipment's out of their own professional and scientific equipment's out of their own foreign exchange earnings abroad without any value ceiling. In such cases, permission or permit from Import Control Authority shall not be required.
13. Import of Samples, Advertising Materials and Gifts :-
(i) Bona fide items of gift, advertising materials and samples may be imported free of charge without any prior permission from the Chief Controller and without permit, in the following cases during each financial year.
Types of Importers | Items | Quantity/C & F value of the item up to which import will be allowed without import permit/prior permission. |
| Indentors/Agents and Importers of allopathic medicine. | Drags & medicines (allopathic). | TK. 50,000.00 (fifty thousand) only |
| All Importers, Indentors and Agent. | Other samples and advertising materials. | TK. 50,000.00 (fifty thousand) only |
| Agents of foreign manufacturer, appointed in Bangladesh. | New band of item for sale with a view to introducing then to the consumers. | TK. 50,000.00 (fifty thousand) only |
| Individuals/Organizations. | Bona fide items of gifts. | TK. 15,000.00 (fifteen thousand) only |
Advertising materials shall include, among others diaries, brochure, posters, calendars, pamphlets and technical literature related to the trade of the concerned importers as well as ball-point pen, key ring and lighters with company name engraved/printed thereon.
(2) With a view to facilitating manufacture of produces of new design(s) for the purpose of export or production of goods locally according to the choice of the foreign buyer(s) the following samples may be imported by the concerned exporters without any prior permission from the Chief Controller and without any permit during each financial year, such as : -
Sl No. | Types of exporters | Yearly value ceiling/maximum numbers of samples to be imported. | Remarks |
1. | Export oriented ready made garments industry. | Maximum 100 (one hundred) Numbers of samples with not more. | Subject to the production of necessary recommendation / certificate from Export Promotion Barrie. |
2. | Export oriented mechanized shoe industry. | Than 20 (twenty) in each category. | |
3. | Export oriented tannery industry. | Maximum 100 (one hundred) pairs of sample. | |
4. | Other Exporters /Manufacturers. | Maximum 100 (one hundred) Paris of tanned leather sample. US$ 1000.00 (one thousand only) |
If Import of samples is required for execution of export orders and the concerned foreign supplier does not agree to supply the sample free of charge, the concerned exporter/manufacturer may import, on the basis of recommendation of Export Promotion Bureau and with prior permission of Chief Controller, such samples within their respective value/quantity limit noted above, under cash foreign exchange, on payment of price for the items under the normal banking rules. For the purpose of manufacture of item of export, banned or restricted item(s), if required, may also be imported as samples within their respective value/quantitative limit mentioned above.
In case of import of samples, if required, in excess of the value ceiling mentioned in sub-paragraphs (1), and this sub-paragraph prior permission of the Chief Controller and Import Permit must be obtained.
(3) If import of banned items in finished form are required for the purpose of local production/ assembling of the same, recognized industrial units under the respective sector may import free of charge such banned items as free samples not exceeding 2 Nos. of each model, subject to the prior permission of the Chief Controller.
Local agents of the foreign supplier will also get similar facility for import of such items as samples, if required, for participation in tenders.
(5) Bona fide gift items (including banned and restricted items) upto a value ceiling of five thousand only sent in non-commercial quantity by Bangladeshi nationals living abroad for use by members of their family shall be cleared by the customs authorities straight away without any permit on payment of usual duties and taxes. The number of any one variety of such gift items shall not not more than one in case of electronic items and five in case of other items in any financial year within the aforesaid value ceiling.
14. Temporary importation with conditions for re-export-Agents and representatives of the foreign manufacturers shall be allowed to import on temporary basis machinery and equipment of their principal or parent company for arranging demonstration and exhibition in Bangladesh subject to following conditions :
(a) the goods brought into Bangladesh for such exhibition or demonstration will be re-exported within a period of one year.
(b) the importer shall execute a bond and furnish a bank guarantee or undertaking or a legal instrument to the satisfaction of the Customs Authority at the time of clearance of the goods regarding their timely re-export;
(c) If any banned or restricted item is included in the equipment/material needed to the imported on temporary basis for the implementation of any development project or for any other specific purpose, prior permission of the Chief controller must be obtained for their import;
(d) Equipment/material (excluding banned or restricted item/items) imported on re-export basis under sub-para (c) above may be transferred with the prior permission of Chief Controller to any local contracting film at a concessionary rate of duty/duties.
15. Import into and Export from the Export Processing Zone (EPZ) :-
(1) Import into and export from the EPZ shall remain outside the purview of this Order. The banking and customs procedure relating to export from or import into the Export Processing Zone to or from any country outside Bangladesh shall be regulated in accordance with the instructions issued in that behalf by the Bangladesh Bank and the National Board of Revenue respectively from time to time;
(2) All statistics regarding import into and export from Export Processing Zone shall be maintained by the Customs Authority concerned;
(3) Subject to the provisions of sub-paragraphs (4) and (5) below all movement of goods between the Export Processing Zone and any other area in Bangladesh outside the Zone shall be regulated in accordance with the existing Imports and Exports control regulation;
(4) EPZ Authority shall prepare a list of items (on the basis of N. O.C. from the NBR) required to be bought from the Bangladesh Customs area for use in the EPZ area and get the same approved by the Ministry of Commerce. Any correction in, or amendment to the said list may be made in accordance with the same procedure. The industrial units situated in the EPZ area shall pay in convertible currency, out of their own foreign currency accounts the cost of goods bought from the Bangladesh Customs area as per the said list EPZ Authority shall issue Pass Books in favour of industrial units situated in the EPZ area indicating therein the amount in Taka up to which goods can be procured locally on a yearly, half yearly or quarterly basis. The EPZ Authority shall determine the proforma of the aforesaid Pass Books and the requisite accounting system in consultation with the Customs Authority at Chittagong. When the value ceiling mentioned in the Pass Books will be exhausted the EPZ Authority may endorse a fresh value ceiling in the same Pass Book or issue a new Pass Book.
(5) EPZ Authority shall issue necessary "In-Pass" and "Out-Pass" for the machinery and equipment which are required to be brought out of the EPZ area for the purpose of repair. On the basis of such Passes the Customs Authority, after making necessary entries in appropriate register, shall allow movement of machinery and equipment out of the EPZ area for the purpose of repair and into the EPZ area after repair. However the documentation and accounting procedure for such out war and inward movement of machinery and equipment shall be determined by the EPZ Authority in consultation with the Customs Authority at Chittagong.
16. Additional conditions for import of food for human Consumptions :
(1) In case of import of milk, milk food, milk products, edible oil and other food items produced in any country, test of radioactivity levels present in those items is mandatory. It is to be noted test of radioactivity levels of the vegetables and seeds which may be used as food directly is also mandatory.
However, hotels of international standard and diplomatic bonded warehouses may import their necessary foodstuff without the test of their radioactivity levels. In such cases, the concerned hotels shall procure a certificate from any testing agency of international repute or any competent authority of the country where the food-stuff has been produced or packed to the effect that the levels of radioactivity present in them are within the acceptable limits as determined by the Government of Bangladesh. The certificate so procured shall be submitted along with bill of lading. In addition to the above the concerned hotel authority diplomatic bonded warehouse authority shall also ensure that the food stuff so imported are fit for human consumption before serving or selling the same to guests or customers.
(2) In case of import of food items, the shipping documents must be accompanied by radioactivity test reports from the concerned authority of the exporting country, and this report must indicate the level of CS 137 found in such radioactivity test in each kilogram of food items shipped. In addition, a certificate to the effect that the items are fit for human consummation shall also be required;
(3) Collection of representative samples of such item from board of the ship after shipment of goods at the port of loading shall not be necessary;
(4) The following procedure shall be applicable in the matters of radioactivity test of food items imported from items imported from any country;
(a) Prior to the shipment of the aforesaid item(s) the inspection agent of the supplier or buyer/consignee shall make necessary arrangement for the test of radioactivity levels for such items. Prior to the arrival of a ship carrying such items at a Bangladesh port, the buyer or consignee or his inspection agent shall make necessary arrangement for sending the certificate regarding radioactivity test to the concerned Customs Authority. No goods the radioactivity level of which is above the acceptable limit shall be shipped. However, in case of import of food items, which were produced neither in any European country nor, packed/tinned in or shipped from the third country, submission of the aforesaid certificate about radioactivity test to the Customs Authority shall not be required. But, a report on radioactivity-test (the report must contain/indicate the level of CS 137 per kilogram found in the item concerned) and a general certificate to the effect that the items are fit for human consumption must be enclosed with the Bill of Lading.
(b) Only after satisfactory fulfillment of the conditions laid down in sub-para (2) and clause (a) above the Customs and the Port Authority shall allow unloading of the goods from the ship to the jetty.
(c) On arrival of a ship carrying the aforesaid items at a Bangladesh Port the customs Authority shall collect the required number of samples of the items carried by the ship in presence of the importer's representative and the port authority (where samples are to be collected from the port area) or the master of the ship (where special appraisement is to be made with the ship at the outer anchorage or morning) and shall properly pack the samples and attach to it a tag made of hard board as per proforma given by the Bangladesh Atomic Energy Commission. The tag so attached shall bear the signature of all those who are involved in the collection of the sample i.e. the customs authority the importer's representative and the port authority or the master of the ship. After packing and tagging the samples as mentioned above, the Customs Officer concerned shall send it to the customs samples room. The sample room shall keep proper record of the samples and hand over the same to the Officer/Staff of Bangladesh Atomic Energy Commission against appropriate record and signature. After receipt of the samples in the laboratory Bangladesh Atomic Energy Commission shall, within twenty four hours, send to the sample room their report on the basis of examination of the samples. In case of collection of samples after office hours the customs officer concerned shall keep the same under his own custody and hand it over to the sample room the next day immediately after opening of office. The representative of Bangladesh Atomic Energy Commission, shall on receipt of information, collect such sample from the sample room on the same morning and shall make arrangement for sending reports to the sample room after proper examination of the sample. In such cases the representative of Bangladesh Atomic Energy Commission shall collect sample from the samples room twice a day i.e. once in the morning and again in the afternoon.
(5) If on test of the sample(s) of the consignment by the Bangladesh Atomic Energy Commission, it is found that the consignment contains radioactivity levels above the acceptable limits, the consignment shall not be released and the concerned exporter/supplier shall be bound to take it back at his own expense.
(6) The testing procedures described at clause (a), (b) and (c) of sub-paragraph (4) above shall also be applicable in case of import of milk, milk food, milk products, edible oil, and and other food items, even when these have been produced in any country and packed/tinned or shipped from another country.
(7) The condition laid down in sub-paragraph (2), 4(a), 4(b) and (5) shall be mentioned in the concerned Letters of Credit/Purchase Orders.
(8) The Customs Authority shall, in the usual course, release the goods, only after getting the clearance certificate (s) from the Bangladesh Atomic Energy Commission certifying that the radioactivity levels found in the imported food-stuff is within the acceptable limits.
(9) Irrespective of the country of origin, for import of the items mentioned above, a certificate from the competent authority of the exporting country to the effect that the items are fit for human consumption must be enclosed with the shipping documents.
(10) Radioactivity-test for palm olein and RBD palm stearine produced in Malaysia and imported or to be imported from Malaysia or Singapore, shall not be required. However, Bangladesh atomic Energy Commission (BAEC) shall collect samples, for radioactivity-test of these item(s) from the market form time to time and this policy may changed if, on test of such sample(s) by the BAEC. It is found that the items contain harmful levels of radioactivity.
(11) Test, for determination of purity, of the imported palm oil, palm olein and RDB palm stearine, by the Bangladesh Council of Scientific and industrial Research (BCSIR) is obligatory. For this purpose, the Customs Authority shall collect the required number of samples of the items carried by a ship in presence of the nominated officer(s) of the port Authority and the Department of supply and inspection and the importer or his representative. The Customs Authority shall seal the sample in their presence and send them to the authorized officer of the Bangladesh Council of Scientific and Industrial Research, Dhaka. The authorized officer of the BSCIR shall conduct the test of the samples of such items and furnish export report as to whether the imported items of palm oil, palm olein or RBD palm stearine are in conformity with the description given in the import documents. The nominated officer of the Department of Supply and Inspection shall collect such report from the BSCIR and send it to the concerned Customs Authority.
(12) The concerned importer shall bear all expenses incurred for the radioactivity-test of the above food items imported or to the be imported. The importers shall also bear the expenses relating to the test conducted by the Bangladesh Council of Scientific and Industrial Research of RBD palm stearine, palm oil palm olein.
(13) Radioactivity - test is not necessary in case of import of cigarette, cigarette paper, pipe tobacco, whiskey, bear and other alcoholic Research of RBD palm stearine, palm oil and palm olein.
(14) These procedures shall not apply to the food items imported or to be imported by the Ministry of food, for which separate procedure has been prescribed by the Ministry of Food for testing radioactivity level. In these cases, the procedure prescribed by Ministry of Food shall be followed.
(15) Acceptable limits shall not radioactivity for milk powder, milk food and milk products is 95 bq of CS - 137 per kilogram, and that for other food items is 50 bq of CS - 137 per kilogram. The level of CS -137 in an item shall be calculated in the state it reaches the port without being liquefied, concentrated or processed. In case of local items, the level of CS - 137 in an item shall be calculated in the State it is marketed. The highest acceptable limit of radioactivity levels may be revised by the government from time to time.
(16) In case of import of rime and food stuff from SAARC and South-EAST Asian Countries, the provision of the above mentioned radioactivity-test shall be releasable on fulfillment of the conditions mentioned to the next page :
(a) Imported rice and food-stuff must be produced in SAARC or South-East Asian Countries and a certificate or origin, issued by the related Government/approved Agency of the exporting country, shall be submitted, along with import documents, lo the customs Authority.
(b) A certificate, issued by the Government /Approved Agency of the exporting country, declaring that the standard & quality of the imported rice and food stuff are fit for human consumption, shall be submitted to the Customs Authority.
(c) In case of import of easily perishable food-stuff such as, fresh fruits, fishes, vegetables, etc. from SAARC countries, a certificate regarding radioactivity, issued by that Government Agency of the exporting country, shall be acceptable.
17. Additional Conditions for import of poultry feed and animal feed- In case of import of poultry feed and animal feed items, the shipping documents must be accompanied by radioactivity-test reports from the competent authority of the exporting country and a certificate to the effect that the items are fit for consumption by poultry or animal as the case may be. The radioactivity-test report must clearly indicate the level of CS - 173 found in such radioactivity test in each kilogram of the items shipped. Such items shall be released only when their radioactivity levels are found within the acceptable limits in accordance with the above reports, otherwise, the supplier shall be under obligation to take back the consignment at his own expense. The above condition shall be mentioned in the letter of credit to be opened for import or poultry feed and animal feed items. There is no need for further testing of radioactivity level of animal and poultry feed items after their arrival at the Bangladesh Port.
18. Release of Goods detained by the Customs-If a consignment of imported goods is detained by the Customs Authority the concerned importer may apply to the Chief Controller with prayer to issue release instruction to the Customs Authority for clearance of the consignment. Such an application shall be submitted to the chief Controller within Ninety days from the objection given in writing by the Customs Authority. Applications submitted after expiry of the above time limit will not be considered exception special case. Such applications must be accompanied by written objection(s) of the Customs Authority or detention memo showing the ground(s) for detention of the consignment. The Chief Controller shall for dispensation of justice, expeditiously dispose of such cases with due consideration to the relevant issues.
19. Claim for import facility in cases accepted in Review, Appeal and Revision-No claim for import shall be entertained in cases accepted under Review. Appeal and Revision Order. 1977, if the item is no longer permissible for import. Import Authorization in such cases may be issued in accordance with the Import Policy Order in force.
20. Import in contravention of the Act. -Goods imported in violation of any provision of this Order or of any notification issued there under by the Chief Controller shall be treated to have been imported in contravention of the provisions of the Act.
21. Amendment or alteration of this Order-The Government may at any time amend, alter or relax the provision of this Order.
22. Provisions regarding export-All provisions regarding export as mentioned in this Order shall apply in case of export of goods.
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