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( ! " # )
% &#
' : )* + ,# , ./)0 1 2/*/ 4, )*)* 56 2।
8 . : . . # ;*-:=#/)*)*/0*/ ।Customs Act, 1969 (Act No.
IV of 1969) 8 section 19 8 sub-section (1) 8 ! " # > ?@
:=#, )*.) ()*.) # /; # :=#) 8 A .)0 8 B&-A (.) 8 C D
, E F G H & I , #E , F JK
BK& # # C J K BK& # F L M &# & 4 # D M : #N O P
=Q =& P (plant & equipment) 8 M : #N = #R S T
(erection materials), " & " B& : & : # ?@, F U S GBV,
! " # , FDW , > ?@ #X H & # & D, Y H
# ," :

H
(.) J K BK& # F L Z C BK& # ?[ \ = M
: #N O P =Q =& P : # H= 8 JK
BK& # ?[ H= ' E F G H
;

( 3139 )
g~j¨ : UvKv 12.00
3140 evsjv‡`k †M‡RU, AwZwi³, gvP© 5, 2020

()) F ' J K BK& # # C J K BK& # F L M & # D

^6 J K BK& # _# H ` a b H=
H= ;
(c) J K BK& # F L Z CBK& # ?[ H= K
&" d #`a F ,"H F = &" , : #N O P
=Q =& P 4 # ! e ! " : #
"= ;
(/) %& # & #\ &f 4 # : # H= g
# Z& D # S H= & 6-. h" 4 # 8 V
#&W : #N O P =Q =& P ' ^6
F # ' H= ;
(i) V 4 # ' \ : # _# Z ^6 #
& 6-) h" 8 V 1 # ' H= ;
(0) : #N O P =Q =& P 8 A F # j 8
8 A 4 # j : #N H= : # & 6-c
h" E F G k ( : # := V)
: #&W ' H= 8 BH h & ^6 #
# H= , : #&W " 4 = " " # H= Ba
F # F l A # m k( : # := V)
^6 HB F # Z&D : # & #;
(;) + (0) 8 A# F # : # H= , n &f 4 #
: # g j : #N o O P =Q =& P " "
^6 _ # M & H= g # F F" F # & p
q d F # = r hn n% 8 ^6
S Z #& #\ # ^6
HB F # ' H= ;
(s) + (;) 8 B t ' g j Bau& & # # ' #
H= v a 1 B t'\ Ba F n H= W # \
wb m k ( :# := V) : #&W '
" = , : #&W & D - # D " " # H= k
( : # := V) # wb : #
& #;
(x) M : #N = # R S T, " & " JK
BK& # F L Z BK& # ?[ H= \ = : #
H= 8 BK& # ?[ H= g j F+
# H= ;
 evsjv‡`k †M‡RU, AwZwi³, gvP© 5, 2020 3141

(.*) M : #N = # R S T, " & " # 6

j va 1 F+ # y # H=
^6 # g F wb & #, Ba A F
j Ba &f z F+ # D # H= v a 1
B t'\ Ba F n H= W #\ k( :#
:= V), EF G # S wb m: # "= ;
(..) + (.*) 8 A # ' N : # & D - # D " " #
H= ^6 # M : #N = #R S T
8 B& " ?@- & # H F" F # +
Y H= ?@- & #{ YH Y | P
' &D k( :# := V) # wb
: # & #;
(.)) M : #N ?@ &f 4 # } ^6 F #
K C ~ hI F & b H= ;
(.c) J K BK& # H # H, J K BK& # F L Y H " # H 8
J K BK& # F L M & # m # OP =Q =& P
= # R S T, " & " # H 8=u& +
H # BR &f (available & consumable
goods) 8= % & # A # F l A : # " | H= # :
F", BK& # ?[ H= \ &" #
Z& D l& C p q d ^6
hn # &D n 4# # 6 F• + # &
# BR &f 8= % & # A # : # "= ;8
(./) M : #N = # R S T, " & " B&
" ?@- & AY I , € # m A H•
"= # :
F", EF G h &D " ?@-
& A\ I H• "= ।
Y ~ ।8= % & # B ‚ƒ \ „
( ) “= #R S T” J K BK& # H JK
BK& # F L M & # D M : #N &f z," &
" =H ‡a H= ;
(') “ # BR &f” J K BK& # F L M & # D +
: #N F # &f " H D & D Y H +
: > #{ n H= " ˆ#Y H " | H ;
3142 evsjv‡`k †M‡RU, AwZwi³, gvP© 5, 2020

( ) “ # Z&D” 
( ) #A# J K BK& # F L FD W F4 R #,
J K B‰ # F G;
(:) `a b F J K BK& # F L FD W
k (F # 8 + ), J K B‰ # F G;
(=) &t J # F G # E J K BK& # F L `a b
J K BK& # F L FD W F4 R #, &t J # F G;
(Š) “O P =Q =& P” J K BK& # H JK
BK& # F L Y H " M : #N &f z, " &
" ;8
(‹) “ H &f” F p ' M J=
A _ # BK& H m H
& " 8=u& &f।
)। )* 4, .xx; 56 2 ' N % &# 8 . : . . # ;c-:=#/x;/.;**/
?@ 8 )* 8 , )*** 56 2 ' N % &# 8 . : . . # .**-:=#/
)***/.sc)/?@ 8 Œ H H= ।
 evsjv‡`k †M‡RU, AwZwi³, gvP© 5, 2020 3143

& 6-.
[ + (/) Ž6Y]
#&W

# " = g F", ( _ # # , • # )........................ /F

' J K BK& # F L M & # D H `a b 8 V _ #।
#A# OP =Q =& P J K BK& # H 8 `a
F F J K BK& # # C J K F L M & # m ‘ N ’ O #
‡a H g 8 Ba „ Y H # C %& # & #\
: #N । Ba _ # Z =# # .................. ',...................
F G /8 /r “ # ................... ',....................8 B t ' ,
& ! h" : #N O P =Q =& P Ba F L Y ” H= ।

ED :..........................................................
# :..........................................................
': & :..........................................................
:..........................................................
3144 evsjv‡`k †M‡RU, AwZwi³, gvP© 5, 2020

& 6-)
[ + (i) Ž6Y]
1 #
: /: 8= 1 # g F", =# # ..........................
', .......................... F G /8 /r “ # ............................
',............ 8 j : #N O P =Q =& P J K BK& # H
8 BH # Y J K BK& # F L M & J K BK& # F L & 4 # Y ”
H= । : /: : 1 g F", : #N O P =Q =& P J K
BK& # # C M & Y : /: J K BK& # F L Y m F #
B ‚ ƒ/M # Y ” /M & H= F+ F ( " FD W) # H=
: /: : # BH B& " ?@ & A j
8 BH m Customs Act, 1969 (Act No. IV of 1969) 8 A # :=# h Y M zH
H= : /: # = j ।

_ # # :...................................................................................................
• # :...............................................................................................................
........................................................................................................................।
 evsjv‡`k †M‡RU, AwZwi³, gvP© 5, 2020 3145

& 6-c
[ + (0) Ž6Y]

------------------
------------------

k( :# := V)
E F G, • ।

n :: #N O P =Q =& P F l A ?@ # : #।
.। : # _ # # :
)। _ # • # :( ) + :-----------------------------------
------------------------------------
(') J K F L/ „ :-----------------------------------
-----------------------------------
c। # –# #— ( " FD W) :
/। #a #— ( " FD W) :
i। # F G # –# #— ( " FD W) :
0। : # # –# #— ( " FD W) :
;। : #N O P =Q =& P 8 :
( #˜ va [#)
I &f 8=4.8 . & ! (S ) BK
# F G (F /=B #S) F
(.) ()) (c) (/) (i) (0)

s। n F S J K BK& # D :
x। F S # & :
.*। F" F # j F # : # H= :
( { Ž{ : #& W H =# , F + =# , ™ &W, # , F -:BS O #,
„&W (" ), S # ` a&W H ^6 m m ' H= )
' :---------------------
( # Z&D)
ED ।
3146 evsjv‡`k †M‡RU, AwZwi³, gvP© 5, 2020

+
[ + (.c) Ž6Y]
( H # BR & f )
.। S (steel sheet): American Standard Testing Method (ASTM)
h" g S K #X A36 # MS FOS;
)। G;
c। & =& (dia ..i = š # X);
/। A # P;
i। F › F # (boulder stone);
0। -F+ œ VG › ;
;। • J =S- +V ;
s। rž #S ;
x। (Control Cable, Communication Cable & Optical Fiber Cable
8 132 F Ÿ & Y );
.*। A # r ž+ (distribution transformer);
..। A # (paint) # ;
.)। ¡HM z (household goods);
.c। A # # z (chemicals);
./। ¢ œ V ;
.i। r ž+ ;
.0। A # + £ : &W;
.;। ¤ ),**,*** V=B (BTU) ‰ air conditioner;
.s। F¥ ;
.x। 8 F S (anchor boat); 8
)*। Customs Act, 1969 (Act No. IV of 1969) 8 First Schedule 8
Heading 87.02 H= Heading 87.03 8 ‡a A # " # H#।
¦& : I
:§ FH# F { H ¨ o #
# 4 ।
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XvKv KZ©„K cÖKvwkZ| web site: www.bgpress.gov.bd