µt bs
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`vwKjK…Z KvMRcÎvw`
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1
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2
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নির্ধারিত ফরমে আবেদন পত্র
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3
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নবায়িত ট্রেড লাইসে›স এর সত্যায়িত কপি
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4
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নবায়িত আই আর সি এর ফটোকপি
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5
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নবায়িত ই আর সি এর ফটোকপি
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6
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মূল্য সংযোজন কর এর নিবন্ধনপত্রের ফটোকপি
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7
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আয়কর সনদপত্র/টিন সার্টিফিকেট
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8
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বিবেচ্য সময়ে আমদানী ও রপ্তানী এর খতিয়ান
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9
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বিবেচ্য সময়ে পি. আর. সি কপি
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10
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নবায়ন ফি বাবদ ১০,০০০/- টাকার ট্রেজারী চালানের মূল কপি
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11
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বিনিয়োগ বোর্ডের নিবন্ধন পত্র
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12
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সংশ্লিষ্ট সমিতির সদস্যপদ সনদপত্রের ফটোকপি
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13
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সংশ্লিষ্ট সমিতির প্রদত্ত নবায়ন সংক্রান্ত সুপারিশপত্র (মূল কপি)
|
14
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বন্ড লাইসেন্সের ফটোকপি
|
15
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কর্মকর্তা/কর্মচারীদের তালিকা
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16
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নবায়িত ফায়ার লাইসেন্স এর কপি
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17
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২০০/- টাকার স্টাম্পের নমুনা স্বাক্ষর লিয়েন ব্যাংক কর্তৃক সত্যায়িত
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18
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১০০০/- টাকার স্টাম্পে ---------- কোটি টাকা মাত্র এর বন্ড
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19
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অডিট রিপোর্ট
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20
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বিদুৎ বিলের ফটোকপি
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21
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বাড়ী ভাড়া চুক্তি নামার ফটোকপি
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22
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ঢাকা চেম্বার/এসোসিয়েশন এর সনদের ফটোকপি
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Document List for Bond License Renewal
Application for License Renew
FROM OF APPLICATION FOR
GRENT/RENEWAL OF LICENCE FOR PRIVATE, SPECIAL BOND WAREHOUSE VIDE SECTION-13
THE CUSTOMS ACT, 1969.
1. Particulars of Licence:
i.
For and individual or incorporate company :
a) Name: ..................................................
b) Address: ..............................................
c) Name of Business:................................
ii.
For a Firm :
a) Name of firm: ........................................
b) Business Address: ..................................
c) Nature of Business: ................................
And the
following particulars in respect of each persons having any proprietary
interest in the firm.
a) Name:
b) Business Address:
c) Description:
2. Description of goods to be warehoused: 100% Polyester textured
Yarn and Rubber Thread.
3. Whether any goods other than
more belonging to be licence or lot which he as an agent of intended to be
warehoused:
4. Particulars of maximum stock intended to be held in the warehouse,
at any time:
a) No. of Packages:
b) Value:
c) Duty:
Note in the
case spirit intended for menstruation this should be held in the warehoused at
any time:
5. Particulars of maximum stock
actually held any time under the expiring licence (for use in case or renewals
only) :
a) Date:
b) No. Of Packages:
c) Value:
d) Duty:
6. Particulars of any changes
in proprietorship of the him since date of last renewal (to be filled in only
firm applying for renewal):
7. Particulars of premium to be
Licence:-
a) Name and Address of owner:-
(1) ........................................
(2) ........................................
(1) ........................................
(2) ........................................
b) Place at which situated:
(1) .................................................
(1) .................................................
(2) ................................................
Dimension
: (Row material store room) Finished
goods store room.
1. Length : ............................... 1.
Length : .................................
2. Breadth : ............................... 2.
Breadth : ...............................
3. Height : ................................. 3.
Height : ................................
Distance
from the Customs House:
i) From Custom House,
Chittagonj : .........
j) From Benapole : ..........................
k) From Dhaka Airport
: ...................
l) From I.C.D. Kamalapur, Dhaka : .................
m) From Narayangonj : ..................................
8. Name and address of Bonder or
their person to whom reference may be made regarding the financial status of
the license:
I/we declare
the above particulars to be true and apply for the grant renewal of the license
under section –13, Customs Act. 1969 in accordance therewith.
Date:
(Signature of the applicant’s)
Auto-renew
Auto-Renew of bond license
1. Treasury chalan for renewal fees.
2. Contract paper of house rent or the ownership deed of factory .
3. IRC/ERC4. Copy of trade license5. Recommendation of association.
4. Photo copy of Last Year Renewal.
5. Fair License.
6. PRC
7. Association's Member ship.
8. Photo copy of Trade License etc.
If you need want to more please Call,
Bond License (License Activities)
Required Documents for Different Bond Activities
Documents Needed for Changing of Ownership
a) Decision of the Company’s Board meeting regarding change of ownership.
b) Approved changed structure of ownership by BOI.
c) Approved form-XII & 117 by Joint stock company.
d) Name of the new owner, father’s name, designation, present and permanent address, specimen signature, photo to be notarized in a proper value of non-judicial stamp and the undertaking of bearing all debt incurred in the past or may incur in future.
e) National ID or Passport of the new owner.
f) NOC from Lien bank and the ability of the bonder for accomplishing the bond will be certified by the lien bank.
g) A General bond of 3 cr Tk in a non judicial stamp of 1000 TK to be submitted by new owner as per section 86 ; and replacement of General Bond or issuance of new General Bond depends upon the bonding period.
Documents Needed for Shifting Location of Factory
Approval of temporary shifting of the factory will be given after getting all the following documents:
a) Decision of the Company’s Board meeting regarding change of ownership.
b) Approved changed structure of ownership by BOI.
c) Approved form-XII & 117 by Joint stock company.
d) Name of the new owner, father’s name, designation, present and permanent address, specimen signature, photo to be notarized in a proper value of non-judicial stamp and the undertaking of bearing all debt incurred in the past or may incur in future.
e) National ID or Passport of the new owner.
f) NOC from Lien bank and the ability of the bonder for accomplishing the bond will be certified by the lien bank.
g) A General bond of 3 cr Tk in a non judicial stamp of 1000 TK to be submitted by new owner as per section 86 ; and replacement of General Bond or issuance of new General Bond depends upon the bonding period.
a) Attested copy of agreement of factory rent or ownership document.
b) Layout plan and approved design of the factory.
c) Trade Licensee
d) Recommendation from related association or chamber.
e) NOC from Lien bank.
f) an undertaking in a non judicial stamp related to the fact that the owner has to bear all the liabilities of damaged machinery, raw materials and produced goods incur during shifting of the factory.
Final approval should be taken within two months from the temporary shifting of the factory by submitting following documents:
a) A copy of VAT registration certificate including new address.
b) A copy of IRC and ERC including new address.
c) A copy of Income Tax returns including new address.
d) A copy of corrected registration
from BOI.
e) A copy of Fire License including new address and
f) A certified copy of connection of electricity or generator in new address.
After getting the above documents Bond Officer will inspect physically and will submit a report.
Interbond transfer of raw materials (other than EPZ)
Documents Needed:
(i) Performed bond paper among the related institution in non judicial stamp of proper price.
(ii) The import documents of transferable raw materials/goods of the institution who deliver it (as such as the copy of BBLC, invoice, B/L/Airway bill/Truck challan, B/E, UD.
(iii) Disagreement of Lien Bank.
(iv) The copies of L/C, Sales Contract, BBLC, Proforma invoice, UD, Purchase order of the institutions which receive it.
(v) The sample of permanent inter transferable raw materials.
(vi) Recommendation of BGMEA and BKMEA and
(vii) THe risk bond of the recipient institutions which will take the responsibility of all the loss at the time of the transfer of the raw materials/goods.
Conditions
(i) The documents of the above transfer will be enlisted in the nearest customs house/station’s reserved pass book of the both institutions through which the transferable raw materials/goods have been imported.
(ii) PRC attested by related exporter on behalf of transferable export goods will be present to the related Divisional officer of the bond commissioneate after the three months of export.
Interbond transfer of raw materials (EPZ)
Temporary Inter bond will be approved for removal after the submission of the following documents as per inspection to that condition of the bonding period of manufactured goods.
(a) An application attached with description in which reason raw material will be provisionally removed.
(b) A contract between related factories in the context of removal of raw material.
(c) Approval letter by Bepza (the content of factories under EPZ)
(d) An undertaken on non judicial stamp of proper value which is given by removal bonded factory if any type of damage occurred due goods removal.
(e) Sample of raw material and
Foreign currency declaration (to deliver charge), L/C, Proforma invoice in the context of manufacturing goods by removal bonded factory.
Release of Bank Guarantee (For Deemed Exporter)(a) Photocopy of bank guarantee .
(b) A copy of UP
(c) Delivery invoice, Mushak-11 invoice (Attested by area VAT Inspector)(d) A certificate to that effect on the insurance of export by PRC or related lien bank and in future PRC will be found.
Release of Bank Guarantee (For Director Exporter)(a) Bill of export, invoice, paching list, BL/Airway bill, copy of truck challan.
(b) Copy of passbook (part of export),
(c) PRC (Attested by AD Bank)
(d) EGM (If necessary Customs Bond Commissionerate will collect)
Issuing Bond License in new format
(a) An application form before billing data base form with proper stamp.
(b) Original copy of Old bond license.
(c) Update photocopy of house rent or owner’s document.
(d) Photocopy of VAT registration certificate.
(e) HS code and description of raw materials and it’s related goods according to update Bangladesh customs Tariff Heading.
Addition of Lien Bank
(a) No objection letter reference with C/B of adding lien Bank.
Change of Lien Bank
(a) No Objection letter of current lien bank branch bank.
(b) No objection letter from new adding lien bank with C/B reference.
Change of Lien Bank Branch
(a) An application form mentioning the bank and branch name.
Change of Office Address
(a) Recommendation of related association.
(b) Deed of house rent or ownership document of house.
Adding of machinery (for deemed exporter):
(a) Copy of imported or purchase machinery documents ex: B/E, LC, Invoice, BL/Air way bill/ Truck challan, mushaok-11 is locally purchased or imported.
(b) Pro clumation of machinery establishment.
(c) Catalugue of machinery.
A person who is not below the rank of superintend will examine the following document and examine the factory. They will report after examining the machinery capacity and its related order according to the report new machinery will be given.
Extension of Factory
(a) Amendment blue print map which is prepared by certified engineer.
(b) Deed of factory building or copy of ownership document.
(c) Recommendation from association.
After getting the application form, if the factory building is got in right form then the approval can he given.
Adding new raw-materials in bond-license
A company has to apply to divisional officer of related Bond Commissionarate in own pad mentioning the name and H.S code of raw materials if it wants to add new raw materials in its bond License. After physical inspection if the bond officer and related superintend recommend about the raw materials in bond license.
Approval of sample-signature
(i) The decision copy of relevant institution managing director’s Board Meeting.
(ii) Certification and application with signature in proper value valued stamp.
Extension of Bonding Period of Raw materials
(i) Recommendation about the quality of raw materials by association.
(ii) After receiving that recommendation bond officer physically inspects the stock and quality of the raw-materials and gives his report in a prescribe format which is issued by this office. The order of extending bond period will he issued according to this report.
Auto-renew of bond license
(i) Treasury chalan of 5000/-(five thousands) Tk per year as renewal fees;
(ii) Contract paper of house rent or the ownership deed of factory in necessary
(iii) IRC/ERC
(iv) Copy of trade license
(v) Recommendation of association.
Adjustment of bonded period expired fabric/yarn
(i) Following documents will be submitted for adjustment to extend bonding period and audit of fabrics/yarn which date are expired
(ii) All documents which is related with import
(iii) Bill of export, Invoice/ Proforma Invoice or Indent, BL, Aim way bill/Track Chalan, UD copy, Passbook, PRC
(iv) Recommendation of the association.
Re-export of faulty raw materials imported
(i) Import Invoice
(ii) Import Packing List
(iii) Import bill of entry
(iv) Import BL/AWB/TR
(v) Acceptance letter form the original exporter
(vi) NOC from Lien Bank
(vii) Permission from Bangladesh Bank
(viii) approval of Chief Contoller of Import and Export (CCI&E), and
(ix) Request from the concern busniness association (if any).
Temporary Inter bond will be approved for removal after the submission of the following documents as per inspection to that condition of the bonding period of manufactured goods.
(a) An application attached with description in which reason raw material will be provisionally removed.
(b) A contract between related factories in the context of removal of raw material.
(c) Approval letter by Bepza (the content of factories under EPZ)
(d) An undertaken on non judicial stamp of proper value which is given by removal bonded factory if any type of damage occurred due goods removal.
(e) Sample of raw material and
Foreign currency declaration (to deliver charge), L/C, Proforma invoice in the context of manufacturing goods by removal bonded factory.
Release of Bank Guarantee (For Deemed Exporter)(a) Photocopy of bank guarantee .
(b) A copy of UP
(c) Delivery invoice, Mushak-11 invoice (Attested by area VAT Inspector)(d) A certificate to that effect on the insurance of export by PRC or related lien bank and in future PRC will be found.
Release of Bank Guarantee (For Director Exporter)(a) Bill of export, invoice, paching list, BL/Airway bill, copy of truck challan.
(b) Copy of passbook (part of export),
(c) PRC (Attested by AD Bank)
(d) EGM (If necessary Customs Bond Commissionerate will collect)
Issuing Bond License in new format
(a) An application form before billing data base form with proper stamp.
(b) Original copy of Old bond license.
(c) Update photocopy of house rent or owner’s document.
(d) Photocopy of VAT registration certificate.
(e) HS code and description of raw materials and it’s related goods according to update Bangladesh customs Tariff Heading.
Addition of Lien Bank
(a) No objection letter reference with C/B of adding lien Bank.
Change of Lien Bank
(a) No Objection letter of current lien bank branch bank.
(b) No objection letter from new adding lien bank with C/B reference.
Change of Lien Bank Branch
(a) An application form mentioning the bank and branch name.
Change of Office Address
(a) Recommendation of related association.
(b) Deed of house rent or ownership document of house.
Adding of machinery (for deemed exporter):
(a) Copy of imported or purchase machinery documents ex: B/E, LC, Invoice, BL/Air way bill/ Truck challan, mushaok-11 is locally purchased or imported.
(b) Pro clumation of machinery establishment.
(c) Catalugue of machinery.
A person who is not below the rank of superintend will examine the following document and examine the factory. They will report after examining the machinery capacity and its related order according to the report new machinery will be given.
Extension of Factory
(a) Amendment blue print map which is prepared by certified engineer.
(b) Deed of factory building or copy of ownership document.
(c) Recommendation from association.
After getting the application form, if the factory building is got in right form then the approval can he given.
Adding new raw-materials in bond-license
A company has to apply to divisional officer of related Bond Commissionarate in own pad mentioning the name and H.S code of raw materials if it wants to add new raw materials in its bond License. After physical inspection if the bond officer and related superintend recommend about the raw materials in bond license.
Approval of sample-signature
(i) The decision copy of relevant institution managing director’s Board Meeting.
(ii) Certification and application with signature in proper value valued stamp.
Extension of Bonding Period of Raw materials
(i) Recommendation about the quality of raw materials by association.
(ii) After receiving that recommendation bond officer physically inspects the stock and quality of the raw-materials and gives his report in a prescribe format which is issued by this office. The order of extending bond period will he issued according to this report.
Auto-renew of bond license
(i) Treasury chalan of 5000/-(five thousands) Tk per year as renewal fees;
(ii) Contract paper of house rent or the ownership deed of factory in necessary
(iii) IRC/ERC
(iv) Copy of trade license
(v) Recommendation of association.
Adjustment of bonded period expired fabric/yarn
(i) Following documents will be submitted for adjustment to extend bonding period and audit of fabrics/yarn which date are expired
(ii) All documents which is related with import
(iii) Bill of export, Invoice/ Proforma Invoice or Indent, BL, Aim way bill/Track Chalan, UD copy, Passbook, PRC
(iv) Recommendation of the association.
Re-export of faulty raw materials imported
(i) Import Invoice
(ii) Import Packing List
(iii) Import bill of entry
(iv) Import BL/AWB/TR
(v) Acceptance letter form the original exporter
(vi) NOC from Lien Bank
(vii) Permission from Bangladesh Bank
(viii) approval of Chief Contoller of Import and Export (CCI&E), and
(ix) Request from the concern busniness association (if any).
Bonded Warehouse Facilities
Bonded Warehouse Facilities
As per
Customs Act, 1969 and Value Added Tax Act, 1991 with very few
exceptions, almost all exports are tax free. They also get tax free
benefit of import or local purchase for the raw materials to be used in
manufacturing of exporting goods.But imports of raw materials are
taxable in regular tax regime.
The exporting industries have to pay tax during import of raw materials if they work in normal tax regime.After exporting their finish goods, they have to claim Duty Drawback from DEDO or respective VAT Commissionerate.But under the special tax regime like Bond system, they do not need to pay tax during their imports of raw materials.
Under Bond system, Government has huge tax expenditure. Under bond facility, the licensees were gotten the tax benefit of Tk. 15,223.72 crore in FY2008-09, Tk. 20,277.40 crore in FY2009-10 and Tk. 25,071.95 crore in FY2010-11 (upto April). Without the operation of Customs Bond Commissionerate, the exporters have to pay this amount of taxes during import of their raw materials. Moreover, local tax free procurement under bond facility should also be taxable in the normal tax regime.
The exporting industries have to pay tax during import of raw materials if they work in normal tax regime.After exporting their finish goods, they have to claim Duty Drawback from DEDO or respective VAT Commissionerate.But under the special tax regime like Bond system, they do not need to pay tax during their imports of raw materials.
Under Bond system, Government has huge tax expenditure. Under bond facility, the licensees were gotten the tax benefit of Tk. 15,223.72 crore in FY2008-09, Tk. 20,277.40 crore in FY2009-10 and Tk. 25,071.95 crore in FY2010-11 (upto April). Without the operation of Customs Bond Commissionerate, the exporters have to pay this amount of taxes during import of their raw materials. Moreover, local tax free procurement under bond facility should also be taxable in the normal tax regime.
SL
|
Financial Year
|
Assessable Value
(in Crore Tk.)
|
Tax Expenditure
(in Crore Tk.)
|
1
|
2010-2011
|
36,901.81
|
31,000.00 (Provisional)
|
2
|
2009-2010
|
32,147.61
|
20,277.40
|
3
|
2008-2009
|
26,901.61
|
15,223.72
|
4
|
2007-2008
|
28,662.45
|
16,235.40
|
5
|
2006-2007
|
24,431.94
|
11,243.55
|
6
|
2005-2006
|
26,146.25
|
14,405.58
|
(Source: ASYCUDA++, NBR)
Note 1: The tax expenditure includes imports under Garments Bond (SBW) and EPZ Bond which are identified in the ASYCUDA++ by Extended Procedure Code (EPC) 7200 and 7300 respectively. Tax expenditure data are extracted from ASYCUDA++ using the EPC.
Note 2:
The tax expenditure data mentioned above does not include the tax free
local purchase under Back to Back LC or similar instruments.
Bond Circle Bangladesh
Division & Circle for Bond License
Division-1
Circle-1 Mymensing, Tangail, Netrokona, Kishorgonj, Jamalpur and Sherpur districts.
Circle-2 Shreepur Thana and Kapashia thana.
Division-2
Circle-3 Gazipur (Sadar) thana, Kaliakoir thana.
Circle-4 Tongi thana, Kaligonj thana.
Division-3
Circle-5 Savar thana, Dhamrai thana and Manikgonj district.
Circle-6 Uttara thana, Uttarkhan thana, Daskhinkhan thana, Turag thana, Ashulia thana.
Division-4
Circle-7 Mirpur thana, Pallabi thana, Cantonment thana, Kafrul thana
Circle-8 Dhanmondi thana, Kolabagan thana, Mohammadpur thana, Adabor thana, Lalbag thana,
Keranigonj thana, Nonabgonj thana, Dohar thana.
Division-5
Circle-9 Tejgaon thana, Khilgaon thana, Rampura thana, Ramna thana,
Dadda thana, Gulshan thana, Motijheel thana, Palton thana.
Circle-10 Shampur thana, Kadontali thana, Sutrapur thana, Bongshal thana,
Kotwali thana, Gendaria thana, Chakbazar thana, Sabujbagh thana,
Munshigonj district.
Division-6
Circle-11 Fatulla thana, Narayangonj (Sadar) thana, Siddirgonj thana, Demra thana,
Jatrabari thana, Sonargaon thana.
Circle-12 Rupgonj thana, Bandar thana, Araihazar thana, Narsingdi district.
EPZ DEPZ Whole area of Dhaka EPZ including extension. AEPZ
Whole area of Adamjee EPZ Supervised Bond Division
Garments Accessories Supervised Bonded Warehouses
(Other than Tannery, Leather and Leather Goods)
Codes for Treasury Deposit
Codes for Treasury Deposit
Please use the following economic codes for depositing money by Treasury Challan(TR-6) in favour of Customs Bond Commissionerate, Dhaka (SL 1 to 9). Revenue of SL 10 and 11 do not belong to Customs Bond Commissionerate, Dhaka. It is the legitimate responsibility of Customs Bond Commissionerate, Dhaka to ensure the collection of these revenue arises from the activities related to this Commissionerate.
| SL | Revenue Type | Codes |
| 1 | Customs Duty(CD) | 1/1136/0005/0401 |
| 2 | Regulatory Duty(RD) | 1/1136/0005/0401 |
| 3 | Value Added Tax (VAT) | 1/1136/0005/0301 |
| 4 | Supplememtary Duty(SD) | 1/1136/0005/0701 |
| 5 | License Fee | 1/1136/0005/1854 |
| 6 | Fine-Penalty | 1/1136/0005/1901 |
| 7 | Duplicate documents Fee | 1/1136/0005/2681 |
| 8 | Auction | 1/1136/0005/2681 |
| 9 | Overpaid duty Recovery | 1/1136/0005/2671 |
| 10 | Advance Income Tax (AIT) | 1/1141/0000*/0112 |
| 11 | VAT on Office Rent | 1/1133/0000#/0301 |
* Use concern Income Tax Zone's Code who is responsible to collect AIT. This Revenue belongs to concern Income Tax Zone.
# Use concern VAT Commissionerate's Code from where your BIN is issued. This Revenue belongs to concern VAT Commissionerate.
# Use concern VAT Commissionerate's Code from where your BIN is issued. This Revenue belongs to concern VAT Commissionerate.
ACT
Customs ACT
•The Bangladesh Export Processing Zone Authority Act,1980
•Foreign Private Investment ( Promotion & Protection ) Act, 1980
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