Customs Act, 1969 (Act IV of 1969)

219

Act

Third Schedule

section

Item 17

Tourists Baggage (Import) Rules, 1981

(Customs Procedures) Rules, 2003

Privileged Persons

(unaccompanied baggage)

sign off

(unaccompanied baggage)

unaccompanied baggage

adjudication)

Plasma, LCD, TFT

window type
split type

HD Cam, DV Cam, BETA Cam

Professional

HD Cam, DV Cam, BETA Cam

Professional

CRT

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2|

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5|

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6|

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7|

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Avg`vwb KwiZ cvwie, Ze GBic Avg`vwbi GB wewagvjvq ewYZ AePq gji myweavi cwieZ
evwYwRK wfwZ Avg`vwbKZ Mvoxi avhKZ AePq gji Dci mKj cKvi -Ki cwikva KwiZ
nBe| GBic Mvox Avg`vwb wewa 3 G ewYZ gjmxgvi Afy nBe bv|

8|

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KwiZ nBe|
(2)

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^vgx/x I cwievii Abvb m`m`i bvgi ZvwjKvmn cvmcvU mswk KgKZvi wbKU `vwLj
KwiZ nBe|

(3)

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(4)

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(5)

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cY AwMg Af
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10

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hvxi ewMZ, Mnvjx I ckvMZ cY Lvjvmi evcvi Uvdvi Ad iwmW (Transfer of
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(M)

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1|
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hvxi ^vi ..........................................

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1
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MYcRvZx evsjv`k miKvi

A_ gYvjq
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bs-68/99/ |The Customs Act, 1969 (IV of 1996) Gi section 219 Ges Gi mwnZ cwVZe
D Act Gi Third Schedule Gi Item 17 G c` gZvej RvZxq ivR^ evW wbewYZ wewagvjv cbqb
Kwij, h_vt
1|

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1999 bvg AwfwnZ nBe;
(L)

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evMR hvxi Pov Mej A_ev diZ wUKU (Retrun ticket) Gi hvv ii vbi
Dk ciY KwiZ nBe;

2|

msv| welq ev cmsMi cwicx Kvb wKQy bv _vwKj GB wewagvjvq evMR A_ Kvb hvxi hyw mZ
cwigvYi eeZ ev bZzb ewMZ eenvh cwiaq I Abwea mvgMx Ges Dcnvi mvgMx|

3|

KZc wbewYZ kZ ciY mvc we`kMvgx hvxi unaccompanied evMR ciYi AbygwZ c`vb
KwiZ cvwiet
(K)

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wbaviY Kwie;

(L)

hvxK IATA Standard Shippers Declaration Form G NvlYv c`vb KwiZ nBe h
DcvwcZ unaccompanied evMR evwYwRK, ivbx wbwl ev Aea Kvb cY Af bvB;

(M)

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KgKZvK (Kwgkbvi KZK
wbqvwRZ mnKvix Kwgkbvi ev Z`ya c`i KgKZv) AewnZ Kwieb;

(N)

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cixv Kiv nBe wKbv Zvnv KZc
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nBe;

(O)

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RvZxq ivR^ evWi Av`kg
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c_g mwPe ()|

1
1

12

Government of the Peoples Republic of Bangladesh

National Board of Revenue
Dhaka
Notificaton
(Customs)
Dhaka, 6th June, 1981
No. S.R.O. 201-L/81/652/Cus In exercise of the powers conferred by section 219 of
the Customs Act, 1969 (IV of 1969), read with item 17 of the Third Schedule thereof, and in
supersession of S.R.O. No.113-L/81/631Cus., dated the 10th April, 1981, the National Board
of Revenue is pleased to make the following rules, namely:
1.

2.

(1)

These rules may be called the Tourists Baggage (Import) rules, 1981.

(2)

They shall apply to those passengers who visit Bangladesh for a period of more
than twenty four hours but not more than six months and do not get engaged in
any gainful or remunerative profession or calling in Bangladesh.

A tourist may import free of duty the following goods on his person or in his baggage,
namely:
(i)
Personal jewellery or imitation jewellery in use, the value of which does not
exceed taka three thousand;
(ii)
One Watch in use;
(iii)
One cigarette lighter, two fountain pens, One pen-knife and similar objects for
personal use normally carried in the pocket, in the handbag or on the person;
(iv)
One electric smoothening iron, one portable electric hot plate, one hair dryer,
one electric shaver,
(v)
One photographic camera;
(vi)
One movie camera;
(vii)
One cinematography camera with projector;
(viii)
(ix)
(x)
(xi)
(xii)
(xiii)
(xiv)
(xv)

One pair of binocular;

One portable musical instruments;
On portable sound recording apparatus;
One portable typewriter;
One invalid chair in use;
On perambulator or go-cart;
Games and sports requisites in actual use including sporting fire arms;
Articles of metal (including medal, trophies or prizes) bestowed upon him as
honorary distinction by foreign countries or citizens of foreign countries;
(xvi)
Articles of wearing apparel and clothing accessories;
(xvii) Handbags and travel goods;
(xviii) Other articles of personal adornment, toilet requisites;
(xix)
Spectacles and other physical aids and one travailing clock, in use;

1
2

(xx)
(xxi)
(xxii)
(xxiii)
(xxiv)
(xxv)

10 plates or 5 rolls of films for photographic camera;

Reasonable quantity of films for use with movie camera;
2 rolls of films for use with cinematography camera;
Toys in reasonable quantity if in use of an accompanying child;
Cartridges in reasonable quantity, if imported along with sporting fire arms;
200 Cigarettes or 50 cigars or pound of manufactured tobacco or an
assortment of cigarettes, cigars and manufactured tobacco not exceeding pond
in weight;
(xxvi) Two bottles of spirituous beverages weighing not more than 1/3 rd of a gallon;
(xxvii) Perfumed spirits and toilet waters up to pint;
(xxviii) Foodstuffs, including confectionery, and non-spirituous beverages of value
not exceeding taka one hundred;
3.

Provided that the items at serial Nos. (i) to (xv) shall be taken out of the country by
the tourist at the time of his departure from Bangladesh.

4.

* A tourist coming to Bangladesh with video Canmera (non-professional) and a Micro

Computer with maximum I Mega Byte initial random access maamory, the aggregate C
& F value of computer being not more than Taka one lac and intends to ret on with the
aforesaid video camera and Micro computer, will have the option of clearing the same
on an endorsement in his passport and upon furnishing a personal guarantee to an
officer of customs not below the rank of an Assistant Commissioner having jurisdiction.
Sd/-

(Abdul Quayum)
Second Secretary
(Customs)
* (Gm, Avi, I, 46-AvBb/89/1182/| viv mskvwaZ)

1
3

14

Government of the People's Republic of Bangladesh

National Board of Revenue
(Customs)
18-04-1410 B.S.
Dated:
02-08-2003
No. S.R.O. 237-Law/2003/2015/Cus. In exercise of the powers conferred by the section 219 of The
Customs Act, 1969 (IV of 1969), the National Board of Revenue is pleased to make the following Rules,
namely :-

1.
2003.

Short title. These Rules may be called the Privileged Persons (Customs Procedures) Rules,

2.

Definition.In these Rules, unless there is anything repugnant in the subject or context,(a)
(b)

(c)

"Development Partner of Bangladesh" means United States Agency for

International Development (USAID), Danish International Development
Agency (DANIDA), Japan International Co-operation Agency (JICA),
Department for International Development (DFID), Canadian International
Development Agency (CIDA), Swedish International Development Agency
(SIDA), German Technical Co-operation (GTZ), 1[Korea International
Cooperation Agency (KOICA), Japan Bank for International Cooperation
(JBIC), Japan Overseas Corporation Volunteers (JOCV) Australian Agency
for International Development (Aus-AID), European Commission (EC)],
2
[International Centre for Diarrhoeal Disease Research, Bangladesh
(ICDDRB) and International Federation of Red Cross and Red Crescent
Societies.] and any such organization as the government or the National
Board of Revenue may, from time to time, by notification in the official
gazette, declare as "Development Partner of Bangladesh";

(d)

"privileged person means a non-Bangladeshi official working in Bangladesh under (i)

the United Nations or an organization thereunder or a nonBangladeshi expert performing functions in Bangladesh on behalf of
the United nations or an organization thereunder and holding United
Nations laissezpasser;
(ii)
an International Organization; and
(iii)
a Development Partner of Bangladesh;
"member of the family of a privileged person" means spouse and children of a
privileged person; and
"Schedule" means schedule annexed to these rules.

(e)
(f)

1
2

"appropriate officer" means an appropriate officer as defined in section 2(b) of the

Customs Act, 1969 (IV of 1969);
"International Organization" means World Bank, International Monetary Fund, Asian
Development Bank, Islamic Development Bank and any such organization, as the
government or the National Board of Revenue may, from time to time, by notification
in the official gazette, declare as "International Organization";

Amendment by SRO No. 300Law/2004/2057 Cus, dt. 18/10/2004

Amendment by Notification No. 149/2005/Cus, dt. 17.01/2005

1
4

3.
Import of articles free of customs duties. (1) A privileged person shall be entitled to
import free of customs duties,
(a)
(b)

articles of foodstuff, medicines and other consumable stores of the value specified in
the schedule;
alcoholic beverage, liquor and tobacco of the value specified in the schedule;

Provided that, the articles under clause (a) and clause (b) may be imported by a privileged
person at a time for a maximum of three months quota as specified in the schedule.
(2) A privileged person shall be entitled to import free of customs duties,
(a)

(b)

articles for personal use and household effects, if his or her continuous stay in
Bangladesh is expected to be not less than six months and such import shall be
limited to a maximum Cost, Insurance and Freight (CIF) value of taka fifty thousand
for the first year and shall be imported within the period of six months from the date
of his or her first arrival in Bangladesh and this period may, on satisfactory grounds,
be extended by another period of three months by the commissioner of customs
concerned and by the National Board of Revenue for such further period as it may
deem fit;
after expiry of the period of one year of continuous stay in Bangladesh, articles of
personal use and household effects upto the Cost, Insurance and Freight (CIF) value
of taka fifteen thousand per year for the next two years; and

(3) A privileged person shall be entitled to import free of customs duties a motor car 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 and 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.
4.
Purchase of consumable articles from diplomatic bonded warehouses.- A privileged
person may purchase,(a)

(b)

the following goods from the diplomatic bonded warehouse of the Bangladesh
Parjatan Corporation;
(i)
alcoholic beverage and liquor,
(ii)
tobacco,
(iii)
articles of foodstuff,
(iv)
medicine, and
(v)
other consumable stores; and
the following goods from all other diplomatic bonded warehouses;
(i)
alcoholic beverage and liquor,
(ii)
tobacco.

5.
Conditions of Import & Purchase.- (1) The total value of alcoholic beverage, liquor,
tobacco, articles of foodstuff, medicine and other consumable stores, either imported or purchased
from the diplomatic bonded warehouses, shall not exceed the value mentioned in the Schedule.
(2) Children below the age of 18 (eighteen) years shall not be entitled to enjoy the quota for
alcoholic beverage, liquor and tobacco mentioned in the Schedule.
6.
Issuance of Customs Passbook. (1) If a privileged person is interested to enjoy his or her
entitlement under these Rules shall submit application, to such officer of Customs as the National
Board of Revenue may designate, through the Head of the organization in Bangladesh to which the
privileged person belongs, for issuance of a customs passbook.

1
5

16

(2) The designated officer may, after examining the application, direct the concerned
Additional or Joint Commissioner of Customs (Bond) to issue a customs passbook in favour of the
privileged person in such manner and form as may be specified by the National Board of Revenue.
(3) The fact of issuance of customs passbook under sub-rule (2) shall be entered in the
passport of the privileged person.
(4) The name, age and other necessary particulars of each member of the family of a
privileged person shall be required to be included in his or her customs passbook.
(5) Details of all duty-free imports and purchases from the diplomatic bonded warehouses by
a privileged person shall be entered in his or her customs passbook, from time to time, by an
appropriate officer.
(6) The customs passbook issued to a privileged person shall remain valid for a period of one
year from the date of issue or till the month of January next, whichever appears earlier.
(7) Notwithstanding anything contained in these Rules, no customs passbook shall be issued
if the expected duration of stay of a privileged person in Bangladesh is less than ninety days.
7.
Renewal of Customs Passbook.- (1) Application for renewal of customs passbook shall be
submitted to the issuing authority with necessary documents at least fifteen days prior to expiry of the
period as mentioned in sub-rule (6) of rule 6 and privileged persons, except those enjoying immunity
granted under the Vienna Convention, shall be present physically before the designated officer for
renewal of the customs passbook alongwith their passports and the passports of the members of their
families at the time of submission of the applications for renewal.
(2) A customs passbook may be renewed on receipt of a certificate, from the Head of the
organization in Bangladesh to which the privileged person belongs, to the effect that the holder of the
customs passbook continues to be in his or her assignment in Bangladesh specifying the period for he
or she is likely to continue with the assignment;
8.
Disposal of car and other durable articles. (1) Car and other durable articles imported or
purchased from diplomatic bonded warehouses or from other privileged persons or diplomats free of
customs duties under these Rules, if not re-exported, be disposed of in such manner as may be laid
down by the National Board of Revenue from time to time.
(2) In case of disposal, other than by re-exportation or transfer to other privileged persons or
diplomats, customs duties and other taxes chargeable thereon shall be payable at the rate as applicable
under section 30(c) of the Customs Act, 1969.
(3) The re-exportation or otherwise disposal of car and other durable articles shall be
completed before surrendering and depositing the customs passbook with the issuing authority.
(4) The fact of disposal of car and other durable articles or their re-exportation, as the case
may be, shall be entered in the passbook of the privileged person by the appropriate officer.
9.
Surrender and Deposit of Customs Passbook. (1) Customs passbook shall be surrendered
and deposited with the issuing authority at least one week before,(a)

a privileged person leaves Bangladesh finally after completion of his or her

assignment in Bangladesh; or

(b)

a privileged person resigns or gets terminated from the assignment for which
he or she was considered to be a privileged person.

(2) Where a privileged person leaves Bangladesh without disposal of car or other durable
articles included in his or her customs passbook or without surrendering the customs passbook, the
Head of the organization concerned to which the privileged person belonged, shall be held responsible
for disposal of car or other durable articles and for surrendering the customs passbook within sixty
days from the date of occurance of the event as mentioned in clause (a) or clause (b) of sub-rule (1),

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as the case may be, and the National Board of Revenue may, on satisfactory grounds, extend this
time-limit for a further reasonable period.
(3) The appropriate officer shall, upon receipt of the customs passbook surrendered and on
being positively confirmed after verification as to whether the car and other durable articles have
been re-exported or disposed of in the manner laid down by the National Board of Revenue , issue a
clearance certificate in favour of the privileged person or the Head of the organization, as the case
may be.
10. Repeal.- The Privileged Persons (Baggage) Rules, 1985 is hereby repealed.

annexure
Schedule

Particular of
goods
1
Articles of
foodstuff,
medicine and
other
consumable
stores.
Alcoholic
Beverage, Liquor
and Tobacco.

Monthly entitlement
of a privileged person
or of each member of
his or her family
2
Upto a CIF value of
[US $ 60.00 ]

Upto a CIF value of

[ US $ 100.00 ]

Conditions of Import and Purchase.

3
The total value of goods, either imported on
duty-free basis or purchased from the
diplomatic bonded warehouse of Bangladesh
Parjatan Corporation by a privileged person,
shall not exceed the value mentioned in
column 2.
The total value of goods, either imported on
duty-free basis or purchased from any type of
diplomatic bonded warehouse by a privileged
person, shall not exceed the value mentioned
in column 2.

By the order of the National Board of Revenue,

Sd./[ Md. Saiful Islam ]
First Secretary (Customs)

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