Can a firm located in EPZ take out goods to Domestic Tariff Area (DTA)?
16/05/16 at 3:51 pm
Goods may be taken out of the Export Processing Zones to the Domestic Tariff Area (DTA) on fulfilment of conditions laid down in the NBR Standing Order no. 18/2009/Shulka, date- 31.08.2009 and conditions to be imposed by orders to be issued from time to time.
Such transfer to the DTA from the EPZs after fulfilment of prescribed requirements is considered as import of goods from out of Bangladesh.
As per the provisions of SRO no. 545-Law/84/889/Cus, dated 10/12/1984., goods removed for home consumption will be subject to applicable duties and taxes. The value and rate of duties and other taxes applicable to such goods will be determined in accordance with the provisions of the Act and rules made thereunder.
[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.]