What is the procedure to dispose of vehicles and durables/semi-durable goods imported by diplomatic missions, diplomats, privileged organizations and privileged persons?
26/05/16 at 10:16 am
The procedure for disposal of vehicles and durable/semi-durable goods imported by diplomatic missions, diplomats, privileged organizations and persons is elaborated in the NBR Standing Order no. 100/2000/Customs, dated 25/07/2000. According to provision no. 3 of the Standing Order, these will be disposed of in any of the following manners:
(a) Vehicles, durable or semi-durable goods imported without payment of duties and taxes may be re-exported with permission from the Commissioner through whose jurisdiction the goods were imported.
(b) A diplomatic mission/diplomat/privileged organization or person may sell/transfer such goods without payment of duties and taxes only to another diplomatic mission/diplomat/privileged organization or person with prior permission from the National Board of Revenue (NBR).
(c) A diplomatic mission/diplomat/privileged organization or person may sell such goods to any non-privileged organization/person on payment of duties and taxes either on expiry of 3 (three) years or on completion of assignment in Bangladesh.
(d) the aforesaid vehicles/durable or semi-durable goods may be sold/ transferred by diplomatic missions/diplomats only after obtaining a certificate from the Ministry of Foreign Affairs, Government of Bangladesh. A copy of the said certificate shall be endorsed to the Commissioner of Customs who would make necessary assessment and realize duties and taxes, if applicable. The privileged person/organization concerned shall directly apply to the Commissioner for permission with a copy to the NBR.
(e) Such vehicles, durable and semi-durable goods may be sold through sealed tender provided, in case of a vehicle, it has been used for at least 08 (eight) years and, in case of other durables/semi-durables, such goods have been used for at least 05 (five) years in Bangladesh.
[This is for informational purposes only. In case of contradiction of conflict with relevant Act/Rules, provisions mentioned
or referred to in the said Act/Rules shall prevail.]