What goods are importable duty free as relief goods? What are the conditions to clear goods as relief goods?
26/05/16 at 10:25 am
The relief goods are categorized under SRO no. 61-Law/92/1444/Cus, dated 17/03/2016. Under the SRO, the following goods are exempted from the payment of Customs duty, Value Added Tax and Supplementary duty:
Food cereals, Edible oils, Biscuits, Tinned foods, Dairy foods, Powdered milk, Baby food, Korbani meat (sacrificial meat) from Saudi Arabia, and Other food items;
Textiles and textile products, Blankets, Tents, and Household crockeries;
Medicines, Medical equipment, and Hospital equipment and materials;
Seeds, Fertilizers, Animals, Insecticides, Fowls and Chickens, Hand-operated pumps, Pipe tractors, Power Tillers and engines of these machinery, Other agricultural machinery and products;
Tube well items;
CI Sheet, GP Sheet, BP Sheet, Plastic Sheet, Polythene Sheet, Wood, Cement, Clamps, Screws, and Other building materials;
Nylon twine, Fishing boat, Tar, and Other items necessary for fishermen and Loomers; and
School stationery, and Toys.
SRO no. 61-Law/92/1444/Cus, dated 17/03/2016 has set a number of conditions which need to be fulfilled in order to receive duty free benefits for the above-mentioned relief goods. These include-
Goods are to be imported in the name of the Government of Bangladesh, Bangladesh Red Crescent Society, any domestic/foreign voluntary organization registered under the NGO Affairs Bureau, or any unregistered local/foreign organization.
If the Importer is:
the Government of Bangladesh or the Bangladesh Red Crescent Society, a certificate by an officer not below the rank of Deputy Secretary of the concerned ministry;
a local/foreign voluntary organization registered under the NGO Affairs Bureau, a certificate by an officer not below the rank of Deputy Secretary of the NGO Affairs Bureau;
an unregistered local/foreign organization, a certificate by the Secretary of the Ministry of Relief and Rehabilitation;-- must be issued in favor of the concerned Commissioner of Customs that the goods are received as relief materials for distribution free of cost among the destitute/poor people/organizations, and that the goods will not be otherwise sold or used in any other way.
The organization importing the goods must provide an undertaking addressing the concerned Commissioner of Customs that it will remain liable to pay the assessable duties, VAT and supplementary duties if the goods received are disposed of in any manner other than free distribution.
[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.]