There are different rules/procedures for clearance of motor vehicles imported by passengers, privileged persons and diplomatic officials/diplomats. These are summarized below:
A. Vehicle clearance procedure under transfer of residence facility
Under the Transfer of Residence baggage facility, a passenger can import his/her used motor vehicle without an Import Permit /Clearance Permit from the Ministry of Commerce subject to fulfillment of conditions of the Import Policy Order concerning import of motor vehicles.
In the case of such import of used motor car/vehicle, the passenger will not enjoy any duty exemption benefits or any depreciation allowance as given under the Transfer of Residence Baggage (importation) rules, 2000for other goods. Instead, normal duties and taxes shall be payable after deduction of depreciation allowance as allowed in the case of commercial import of vehicles. The value of such import of motor vehicle shall not be counted towards the value limit specified in rule 3 of the Transfer of Residence Baggage (importation) Rules, 2000. Usual valuation procedure (such as use of Yellow book, Glass’s Guide value, Magazine Automobiles etc.) used in the determination of value of imported motor vehicles will be followed in assessing the value of vehicles imported under the Transfer of Residence.
To access the Transfer of Residence (Importation) Rules, 2000, click here.
B. Vehicle clearance procedure for privileged persons
A privileged person is entitled to import free of customs duties a motor car/vehicle for his or her personal and family use, if his or her continuous stay in Bangladesh is expected to be not less than one year. In such case, the motor car, if any, shall be imported within six months from the date of his or her first arrival in Bangladesh. The facility of duty free import of motor vehicle by privileged persons is provided under the Privileged Persons (Customs Procedures) Rules, 2003.
To access the Privileged Persons (Customs Procedures) Rules, 2003, click here.
C. Vehicle clearance procedure imported by diplomatic missions, diplomats
Under the Vienna Convention on Diplomatic Relations, 1961 (Article 36), diplomatic agents (head of the mission or a member of diplomatic staff) are exempt from all customs duties, taxes, and related charges except charges for storage, cartage and similar services.
Therefore, diplomatic agents enjoy duty free facility in importing articles for their personal use and articles intended for official establishment (e.g. clothing, household appliances, motor vehicles). In order to enjoy such duty free import facility, diplomatic staff need NOC/certificate from the Ministry of Foreign Affairs(MOFA) of Bangladesh. MOFAissues such certificate on production of identification of the diplomat by the respective diplomatic mission.