Import Policy 2006-09
1.0 Short Title and Duration1.1 This Order may be called the Import Policy Order, 2006-2009.
1.2 Unless otherwise specified, this Order shall apply to all imports into Bangladesh.
1.3 It shall remain in force from the 14th May,2007 to 30th June, 2009. However, if required, Government may review this Order once in every year and may take decision as deemed fit.
1.4 Notwithstanding anything contained in sub-para 1.3 it will remain in force after the expiry of the validity mentioned in sub-para 1.3 until the new import policy order is issued.
1.5 Whatever be there in the proposed Import Policy, if any specific decision is announced in the government budget or in any government order regarding import which is contradictory to this import policy, the budget/ government order will get priority.
2.0 Definitions2.1 In this order, unless there is anything repugnant to the subject or context;
2.1.1 H.S. Code Number, means the H.S. Code comprising eight or more digits as mentioned in the First Schedule of the Customs Act pertaining to the classification of commodities.
2.1.2 "Act" means the Imports and Exports (Control) Act, 1950 (XXXIX of 1950);
2.1.3 "Import control Authority" means the Chief Controller of Imports and Exports and includes any other officer authorized to issue licences, permits or registration certificates as per the relevant provisions of various Orders issued under Imports and Exports (Control) Act, 1950 (XXXIX of 1950);
2.1.4 "Basis of Imports" means percentage, rate or formula adopted for determining the share of registered importer;
2.1.5 "Indentor" means a person or group of persons, institution, body or organization registered as an indentor under the Importers, Exporters and Indentors (Registration) Order,1981;
2.1.6 "L/C" means letter of credit opened for the purpose of import under this Order;
2.1.7 "L/C Authorization (LCA) Form" means the form prescribed for authorization of opening of L/C.
2.1.8 "Control List" means the list of items, whose import is controlled and given in the table at annexure-1;
2.1.9 "Annex" means an annex appended to this Order;
2.1.10 "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 before being used or consumed) in limited quantity for his or its own use or consumption and not for sale or transfer.
2.1.11 "Chief Controller" shall have the same meaning as given in the Imports and Exports (Control) Act, 1950(XXXIX of 1950);
2.1.12 "Bangladesh national abroad" means foreign exchange earning Bangladeshi citizens working/living abroad;
2.1.13 "Permit" means an authorization for import or export, and includes import permit, clearance permit, import permit of returnable basis, export permit or export-cum-import permit as the case may be issued by Import Control Authority.
2.1.14 "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);
2.1.15 "Importer for lease financing" means an importer registered, as special case, under the Importers, Exporters and Indentors (Registration) Order, 1981 approved by the Government for provision of lease financing to the industrial, energy, mining, agricultural, construction, transport and professional service sector;
2.1.16 "Industrial consumer" means a recognised industrial unit registered as an Industrial importer under the Importers, Exporters and Indentors (Registration) Order, 1981
2.1.17 "Clearing and Forwarding Agent (C&F Agent)" "Freight Forwarder (FF)" means a person or organization acting as C&F agent or as F.F. They must possess TIN Number and be computerized within 5 (five) years.
2.1.18 "Public sector importer" means importers being government organizations, statutory bodies, corporations, universities, research institutions and industrial enterprises in the public sector;
2.1.19 The "sponsor" means Investment Board /BEPZA/BSCIC or Handloom Board in case of handloom industries run by Weavers' Associations.
2.1.20 "Food Products" means both types of food products consumed by man directly or after processing. Provisions of Import Policy Order shall also apply in case of import of those food products that will be consumed after processing.
2.1.21 Fish/Livestock/Bird's feed means both kinds of feeds taken by Fish/Livestock/Bird directly or after processing. Provisions of the Import Policy Order shall also apply in case of import of those food items which will be used as Fish/Livestock/Bird's feeds after processing.
2.1.22 'Entre-pot Trade' means export of any imported goods into a third country with minimum 5% value addition (in addition to import value). In this case no change in shape, quality, quantity or otherwise of the item is required. Under entre-pot, goods shall not be allowed to come out side of the port area. However, such goods can be brought out side of the port area with special permission.
2.1.23 'Re-export' means export of any imported item within specific period with at least 10% value addition, after reprocessing of the imported item locally by changing either its qualitative standard or shape or both.
2.1.24 'Import value' means C&F value of the item at the port of Bangladesh, in case of entre-pot or re-export trade.
2.2 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.
3.0 Regulation of ImportImport of goods under this Order shall be regulated as follows:
3.1 List of restricted items- Unless otherwise specified the items banned for import in this list shall not be importable. But those items which are importable on fulfillment of certain conditions specified in the list shall be importable on fulfillment of those conditions.
The list of items controlled for import has been attached at Annexure-1
3.2 Foot note- Items mentioned in the foot note given after the restricted list shall be treated as banned items.
3.3 Freely Importable Items : Unless otherwise specified, any item, which does not appear either in the restricted list or which has been mentioned as importable subject to certain condition shall be freely importable;
3.4 In addition to the conditions mentioned in the 'Control list' the conditions, restrictions and procedures for import of various items mentioned elsewhere in the text portion of this Order, shall as usual apply in case of import of those items;
3.5 If, while determining the import status of an item mentioned in the 'Control List', 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 goods shall prevail;
3.6 Conditions of Prohibition and Restrictions- If the import of an item was restricted before coming into effect of this Order or if such restriction has been made effective due to the inclusion of the item in the Control List annexed to this Order or for imposition of any other condition such restriction shall be subject to the following conditions:
3.6.1 In case any restriction is imposed on import of a particular commodity with a view to protecting the interest of a local industry the concerned sponsoring authority/Tariff Commission shall strictly monitor production of that industrial unit regularly. The restriction 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 production level falls short of capacity. Such protected units which are specially engaged in "assembling type" activities shall have to move towards progressive manufacture actively and expeditiously.
3.6.2 The Tariff Commission and the sponsoring authority concerned 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 to the rise in the price of the raw materials in the international market the ban may be revoked on the recommendation of Tariff Commission/sponsoring authority.
3.6.3 However, if any one feel aggrieved by any decision regarding ban or restriction on import of any item he can refer his representation to the Tariff Commission. The Tariff Commission will duly examine such a representation and furnish its recommendation(s)to the Ministry of Commerce for consideration.
4.0 General Conditions of Import of goods4.1 H.S Code Numbers- For import purpose, use of H.S. Code with at least eight digits corresponding to the classification of goods as given in the First Schedule of the Customs Act., based on the Harmonized Commodity Description and Coding System, shall be mandatory. But in case where a particular item has been classified under an H.S. Code Number with more than eight digits, that specific Code Number (having more than eight digits) has to be used. No bank shall issue L.C. Authorisation form or open L/C without properly mentioning H.S. Code number for the item(s) correctly.
4.2 NOC On the basis of ROR (Right of Refusal)-
4.2.1 No Objection Certificate on the basis of Right of Refusal (ROR) from any authority shall not be required for import of any 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.
4.2.2 In case of import of banned/restricted items for approved projects financed under foreign aid the concerned Government Department/Agency will approach the Ministry of Commerce directly for decision in case of such import furnishing a list of items duly certified giving detailed description and provisions of contract of the aided project and other necessary information along with quantity/number, price and H.S. Code Number against each item required to be imported.
4.3 Restriction regarding source of procurement and shipment of goods- 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
4.4 Pre-shipment inspection- In this order where provisions for pre-shipment inspection of imported goods have been made, shall be obligatory.
4.5 Shipment on Bangladesh Flag Vessels- Subject to waiver specified below shipment of goods shall normally be made on Bangladesh flag vessels:
4.5.1 Import of goods up to maximum twenty metric tons in case of single individual consignee or up to maximum 100 (one 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 provided 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 any importer indicating specific reason(s) apply for a certificate of waiver to the Director General of Shipping, will be issued within 24 hours of submission of application. Otherwise it will be treated 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 from the Director-General of Shipping shall not apply in cases of import under such foreign aids, loans or grants which contain specific provision regarding shipment of goods.
4.5.2 In case of import and export of goods by export oriented industries, shipment may be made in non-Bangladeshi flag vessels. In such cases, no waiver from Director General Shipping shall be required.
4.6 Import at competitive rate-
4.6.1 Import shall be made at the most competitive rate and the importers may be required, at any time, to submit documents to Import Control Authority regarding the price paid or to be paid by them.
4.6.2 In case of import under Untied 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 27.7.1 of this Order shall apply.
4.7 Import on C&F,CFR, CPT, CIF and FOB basis- Import of items can be made on water, land and airways on C&F, CFR, CPT and 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 Bangladeshi 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 machineries & raw-materials against their equity share portion shall be allowed on CIF basis.
4.8 Import by mentioning "Country of Origin"-
4.8.1 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/organisation of the exporting country must be submitted, along with import documents to the Customs Authority at the time of release of goods. However, the provisions of "country of 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 phyto-sanitary certificate. Besides.100% export oriented industries, which are recognised by the Customs Authority along with the industries requiring import of raw-materials 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.
4.8.2 In case of import of Limestone, in different consignments/lot by the rope-way or by river, as raw-materials for Chhattak Cement Factory, "Country of Origin" certificate from the exporting country's Government/approved authority/organisation 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.
4.9 Inscription of Name, Address and TIN Number of Importer- Except in the case of following imports, the name, address and TIN Number shall be inscribed or printed in indelible ink on, at least two percent of the largest packet/cover/Tinned package/sack pack/wooden box/other packets containing the imported goods-
4.9.1 for the products imported uncovered and in bulk;
4.9.2 for products valued upto US$ 5000(Five thousand) in each challan;
4.9.3 for imports in government sector;
4.9.4 for import of approved foreign aid-based projects;
4.9.5 for import of free sample, advertisement materials and gift items valued US$ 1000 (one thousand) or less as per provisions of the Import Policy Order;
4.9.6 for imports under the Transfer of Residence Baggage Rules;
4.9.7 for goods imported by the actual user;
4.9.8 for Import by the Diplomatic Missions;
4.9.9 for Import by the 100% export oriented Industrial units under Bonded Ware house;
4.9.10 for goods imported on returnable basis;
4.9.11 for export-cum-import goods;
4.9.12 for goods imported on entre-pot basis;
4.9.13 for import by various educational institutions/charitable organizations/hospitals;
4.9.14 for goods sent by Bangladeshi nationals living abroad;
5.0 Source of finance5.1 import may be allowed under the following sources of finance:
5.1.1 Cash –
188.8.131.52 Cash foreign exchange (balance of the foreign exchange reserve of Bangladesh Bank);
184.108.40.206 Foreign currency accounts maintained by Bangladeshi Nationals working/living abroad;
5.1.2 External economic aid (Commodity Aid, Loan, Grant);
5.1.3 Commodity exchange: Barter and Special Trading Arrangement (STA);
5.2 Commercial importers and industrial consumers may utilise their respective shares under Barter/STA as per basis notified.
5.3 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.
5.4 The provision of sub-para 5.1.3 of this para will remain effective only upto the time of completion of on-going agreements.
6.0 Fund provision for financing importUnless otherwise specified, the importers shall import primarily against cash foreign exchange.
7.0 Import procedureImport shall be made as per the following procedure:-
7.1 Import Licence not required- Unless otherwise specified, No import Licence will be necessary for import of any item.
7.2 Import against LCA Form- Unless otherwise specified, all import transactions through a Bank (L/Cs. bank drafts, remittances etc.) shall require LCA forms irrespective of the source of finance.
7.3 Import through L/C- Unless otherwise directed import will be affected only through opening of irrevocable L/C. However L/C is not required for each consignment via Teknaf custom station of quickly perishable items from ten thousand to fifteen thousand and for import of capital machinery and 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 authorized dealer Bank for importation without L/C.
7.4 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:
7.4.1 Import of books, journals, magazines and periodicals on sight draft or usance bill basis;
7.4.2 Import of any permissible item for an amount not exceeding US Dollar 35,000/- (Thirty five thousand) only during each financial year against remittance made from Bangladesh. However, permissible items valued upto US Dollar Ten 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 thirty five thousand shall not be applicable.
7.4.3 Import under commodity aid, grant or such other loan for which there are specific procurement procedures for import of goods without opening any L/C: and
7.4.4 Import of "international chemical references" through Bank drafts by recognised pharmaceutical (Allopathic) industry on the approval of Director, Drugs Administration for the purpose of quality control of their products.
7.5 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 nor opening of L/C will be necessary; but Import Permit (IP) or Clearance Permit (CP) will have to be obtained by the importer.
7.5.1 Import of books, magazines, journals, periodicals and scientific and laboratory equipment against surrender of UNESCO Coupons;
7.5.2 Import under Pay-As-You-Earn-Scheme in the following cases only on the basis of clearance of the Bangladesh Bank:
220.127.116.11 New or not exceeding ten years old plant and machinery of permissible specification;
18.104.22.168 New or not exceeding four year old motor cars;
22.214.171.124 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 old ships, not exceeding twenty five years old shall be importable;
126.96.36.199 Import of plant and machinery for export-oriented industrial units with the clearance of the competent sanctioning authority, wherever necessary; and
188.8.131.52 Trawlers and other fishing vessels, either new or not exceeding twenty five 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 importer shall apply to the CCI&E along with necessary papers for prior permission.
7.5.3 Import of item(s) by passenger coming from abroad in excess of the permissible limits of quantity/value as per the relevant baggage rules, provided the import of the item(s) concerned is permissible under the relevant baggage rules;
7.5.4 Import of free samples, advertising materials and gift items above the ceiling prescribed as per paragraph 13.0 of this Order;
7.5.5 Import of only drugs and medicines (allopathic) under product bonus system subject to 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;
7.5.6 Import of capital machinery and spare parts, as share of capital of the foreign share-holder for an approved joint venture industrial unit already set up or to be set up;
7.5.7 Import of any other goods, not specifically exempted from permit.
7.6 Import on Deferred Payment Basis or Against Supplier's Credit- Subject to restriction and prohibitions contained in this order, import on deferred payment basis or against Suppliers Credit may be allowed on the basis of procedure laid down by the Bangladesh Bank in this behalf.
7.7 Import against direct payment abroad- Only Bangladeshi nationals living abroad may send any 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. In this case a certificate from the Bangladesh embassy in that country as an earner of foreign exchange has to be submitted. Senders passport No., occupation, annual income, period of stay abroad etc. shall have to be mentioned in that certificate and the payment receipt of the goods shall be certified by the Embassy.
7.8 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 is 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.
7.9 Validity of LCA for shipment-
7.9.1 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 Form by Bank or registration of L/C Authorisation Form with Bangladesh Bank Registration unit, as the case may be. Shipment of goods under commodity aid/grant, and account trade arrangement/counter trade arrangement shall be effected within the time limits as may be notified by the Chief Controller;
7.9.2 In case, where shipment could not be made within the validity period due to circumstances beyond control of the importer, the Chief Controller may extend the time limit for shipment of goods on the merit of each case;
7.10 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.
7.11 Document required to be submitted alongwith LCA Form- Importer in both public sector and private sector shall submit to their nominated Banks the following documents along with the L/C Authorisation Form for opening Letter of Credit:
7.11.1 L/C Application Form duly signed by the importer;
7.11.2 Indents for goods issued by Indentor or a Proforma Invoice obtained from the foreign supplier, as the case may be; and
7.11.3 Insurance Cover Note.
7.12 Additional documents to be furnished by public sector importers- In addition to the documents mentioned in sub-paragraph 7.11 above, public sector importers shall submit the attested photocopy of sanction letter from the Administrative Ministry or Division or Authority, wherever applicable;
7.13 Additional documents to be furnished by private sector importers- In addition to the documents mentioned in sub-paragraph 7.11 above private sector importers will be required to submit the following documents:
7.13.1 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;
7.13.2 Renewal Import Registration Certificate for the concerned financial year;
7.13.3 A declaration, in triplicate, that the importer has paid income-tax or submitted income tax return for the preceding year;
7.13.4 Proof of having Tax Identification Number(TIN) in all cases of imports, excepting personal use;
7.13.5 Any such document as may be required as per this Order or Public Notice, or instruction issued by Chief Controller, from time to time under this Order;
7.13.6 Insurance Cover Note either from Shadaran Bima Corporation or from any Bangladeshi Insurance Company and duly stamped insurance policy against this cover-note.
7.14 Violation of the requirement of LCA/LC- Shipment effected before issuance of the L/C Authorisation Form by the nominated Bank and registration with the authorized dealer bank, wherever necessary, and before opening of L/C or after expiry of the validity of the L/C Authorisation Form or L/C shall be treated as import in contravention of this Order. L/C Authorisation Form obtained on the basis of false or incorrect particulars or by adopting any fraudulent means shall be treated as invalid and void abinitio.
7.15 Import against indent and pro-forma Invoice- L/C may be opened against an indent issued by a local registered Indentor or against a pro-forma invoice issued by a foreign manufacturer/seller/supplier.
8.0 Procedure to be followed by banks for acceptance/issuance of LCA FormsBanks will follow the following procedures in the case of accepting or issuing of LCA Form:
8.1 Acceptance of LCA Forms by the nominated banks-
8.1.1 LCA Forms and other relevant papers shall be submitted by recognised industrial units in the private sector and registered commercial importers to their respective nominated bank for the purpose of import by opening L/C.
8.1.2 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), the requisite renewal fees for IRC for the relevant financial year has been paid and particulars of the treasury chalan showing payment of renewal fees have been duly recorded in the IRC of the said importer. Unless a private sector importer is specifically exempted from IRC, LCA Forms shall not be accepted from him/her, or L/C shall not be opened in his/her favor without valid and legally renewed IRC.
8.1.3 In case of import through land route, name of the land port of destination in Bangladesh will be clearly stated in concerned L/C;
8.1.4 L/C for import of capital machinery and initial spares for setting up of 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;
8.2 Compulsory recording of H.S. Code Number- Banks shall not process any LCA Form or open L/C without properly recording the appropriate H.S. Code Number on the LCA Form or L/C. Bangladesh Bank shall monitor the compliance by the banks of the above requirements.
8.3 Registration of LCA Form- In case of import by opening L/C or without L/C, the authorised dealer bank shall get the LCA Form registered and submit the Bangladesh Bank's copy to Bangladesh Bank alongwith monthly statement after payment is made. Out of the rest copies, 2 (two) copies to the office of the Chief Controller of Imports and Exports, 1 (one) copy to the importer, 1 (one) copy to Customs Authority are to be sent and the other copy will be preserved with the bank. The dealer Bank shall send all the information of registration to the concerned office of Bangladesh Bank in a statement on monthly basis.
8.4 Case where LCA Forms under Government allocation are not required to be registered- In case of import under Loan, Credit, Grant or Barter or STA where registration with the Bangladesh Bank is not necessary, the nominated bank, after endorsing the particulars mentioned in the L/C Authorisation Form shall forward the L/C Authorisation 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 Authorisation Form to the concerned Import Control Authority within fifteen days.
8.5 Transmission of the copy of L/C for record of the Import Control Authority- In all cases, 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.
8.6 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, Dhaka.
8.7 Change of Nominated Bank- Within the jurisdiction of any particular Regional office of Controller of Imports and Exports, change of nominated Bank can be done if no objection is provided by both the Banks and the matter has been informed to the concerned Regional Office of Controller of Imports & Exports.
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