Bangladesh Customs under the National Board of Revenue is responsible for the Customs clearance process of imported goods. The procedure includes submission Bill of Entry in the Customs online system, documentary checks, importability assessment, physical inspection (for selected consignment), duty-tax assessment, duty-tax payment, etc. After duty-tax payment, the importer releases the goods from the port by completing the necessary port clearance procedure. Department of Livestock Services (DLS), as the regulatory agency, issues Licence, No Objection Certificate (NOC), Veterinary Health Certificate, Quarantine Certificate for importing animal and animal products depending on the product category. All these documents are checked by Customs and the goods are released.
Flow Chart of Clearance Process:
Fees and charges:
Detailed Procedure of Customs Clearance:
Step 1: Shipping agent/Freight Forwarder/Airlines submits Import General Manifest (IGM) online into the ASYCUDA World system.
Step 2: Customs approves the manifest.
Step 3: C&F agent submits Bill of Entry (B/E) to the ASYCUDA World System.
Step 4: C&F agent submits printed Bill of Entry (B/E) along with the following documents:
Step 5: Customs checks all the documents and forwards for physical examination (if the consignment is selected for physical examination based on risk assessment).
Step 6: Customs (if selected) and the Department of Livestock Services conduct physical examination (if applicable). C&F agent coordinates the examination schedule.
Step 7: Customs issues a physical examination report (if an examination is conducted), receives test report from lab (if applicable) and DLS issues a Quarantine/Health Certificate (if applicable).
Step 8: Customs assesses duties and taxes and issues Assessment Notice online and keep the print version in file/folder.
Step 9: (Applicable only for sea cargo; for others directly Step 10): C&F agent collects Delivery Order (DO) from the shipping agent/freight forwarder.
Step 10: Importer pays the duties and taxes through the e-payment system to the authorized bank as per the Assessment Notice.
Step 11: Customs issues Release Order online.
Step 12: Importer pays Port fees & charges.
Step 13: Goods are released from the Port.
Concerned Legislation:
Duty & Tax Benefits for de minimis Consignment:
Subject to the provisions laid down in the Customs (de minimis) Rules, 2019, non-commercial import consignment valued up to BDT 2000 (two thousand taka only) and also the duties & taxes not being more than BDT 2000 (two thousand taka only) can be imported without payment of any Customs Duty, and other duties and taxes.