Introduction to

THE CUSTOMS ACT, 1969

Presented by:
Mohammad Akbar Hossain
Additional Commissioner, NBR
[email protected]
OUTLINE

History
Main features
Chapter-wise discussions
Schedules
Questions and Comments
 History of Customs
Kautilya’s Arthoshastra: Taxation,
Customs duty collection, Tariff, and
punishment. According to Kautilya: it
has been collected in different forms
for the last 3000 years,
Central Board of Excise and Customs
established in 1855
The Sea Customs Act, 1878
The Land Customs Act 1924
The Excise and Salt Act, 1944
Evolution of Custom House

Toll-House: Chandragupta 321 to 297 B.C

Chungi-ghar: Mogul Period

Custom House: Since 1874 British to present

 Main features of the Customs Act, 1969

Bible of Bangladesh Customs

Extends to the whole of Bangladesh
Appoint Customs Officers
Empowered Customs Officers
Legal framework for collecting border taxes
Management of import and export activities
Allows officers to conduct enforcement
Allows officers to trial
Mainly amend the Act by the Finance Act
during budget sessions
CHAPTER I: PRELIMINARY

1. Short title, extent and commencement:

(1) This Act may be called the Customs

Act, 1969.

(2) It extends to the whole of Bangladesh.

2. Definitions:
CHAPTER II:
APPOINTMENT OF OFFICERS OF CUSTOMS AND THEIR
POWERS

3. Appointment of officers of Customs

4. Powers and duties of officers of
customs
5. Delegation of Powers
6. Entrustment of functions of the
customs officers to certain other officers
8. Exemption from service on jury or
inquest or as assessors
 CHAPTER III:
DECLARATION OF PORTS, AIRPORTS, LAND CUSTOMS-
STATIONS, ETC

9. Declaration of customs-ports, customs-

airports, etc.
10. Power to approve landing places and
specify limits of customs- stations
11. Power to declare warehousing stations
12. Power to appoint public warehouses
13. Licensing of private warehouses
14. Stations for officers of customs to
board and land
CHAPTER IV PROHIBITION AND RESTRICTION
OF IMPORTATION AND EXPORTATION

15. Prohibitions:
Counterfeit coin; forged or counterfeit currency notes,
and any other counterfeit product; any obscene book,
pamphlet, paper, drawing, painting, representation,
figure, photograph, film or article, video or audio
recording, CDs or recording on any other media; goods
having applied thereto a counterfeit trade mark
16. Power to prohibit or restrict importation and
exportation of goods
17. Detention and confiscation of goods imported in
breach of section 15 or section 16
CHAPTER V: LEVY OF, EXEMPTION FROM,
AND REPAYMENT OF, CUSTOMS DUTIES
18. Goods dutiable
18 A. Imposition of countervailing duty
18 B. Imposition of anti-dumping duty
18 C. No imposition under section 18A or 18B in certain
cases
18 D. Appeal against imposition of countervailing or
anti-dumping duty
18 E. Imposition of safeguard duty
19. General power to exempt from customs-duties
20. Government's power to grant exemption from duty
in exceptional circumstances
 Countervailing duty
When any country or territory pays, bestows, directly or
indirectly, any subsidy upon the manufacture or
production therein or the exportation therefrom of any
goods including any subsidy or transportation or such
goods, then, upon the importation of any such goods into
Bangladesh, whether the same is imported directly from
the country of manufacture, production or otherwise, and
whether it is imported in the same condition as when
exported from the country of manufacture or production
or has been changed in condition by manufacture,
production or otherwise, the Government may, by
notification in the official Gazette, impose a
countervailing duty not exceeding the amount of such
subsidy.
 Anti-dumping Duty

Where any goods are exported from any

country or territory to Bangladesh at less
than the normal value, then, upon the
importation of such goods into Bangladesh,
the Government may, by notification in the
official Gazette, impose an anti-dumping
duty not exceeding the margin of dumping
in relation to such goods.
Margin of dumping means the difference
between its export price and its normal
price.
Safeguard duties

A WTO member may take a

“safeguard” action (i.e., restrict
imports of a product temporarily)
to protect a specific domestic
industry from an increase in import
of any product which is causing,
or which is threatening to cause, a
serious injury to the industry.
 Chapter V Cont….
21. Power to deliver certain goods without payment of
duty and to repay duty on certain goods
22. Re-importation of goods produced or manufactured
in Bangladesh
23. Goods, derelict, wreck, etc.
24. Provisions and stores may be exported free of duty
25. Value of goods for assessment purposes.
25 A. Pre-shipment inspection agencies and assessment
on the basis of their certificates.
25 B. Mandatory pre-shipment Inspection
25C. Pre-shipment inspection service charge
Chapter V Cont: Documents

26. Requisition to produce documents

26 A. Further powers in relation to
documents
26 B. A Customs officer may take possession
of and retain documents and records
26 C. Copying of documents obtained
during search
26 D. Retention of documents and goods
obtained during search
 Chapter V: Cont.

27. Abatement of duty on damaged,

deteriorated, lost, or destroyed goods
29. Restriction on amendment of bill of entry or
bill of export
30. Date for determination of rate of duty,
value and exchange rate for imported goods
30 A. Value and effective rate of duty
31. Date for determination of export duty
32. Untrue statement, error, etc.
33. Refund to be claimed within six months
34. Power to give credit for, and keep
account-current of, duties and charges
 32. Untrue statement, error, etc.-

(1) If any person, in connection with any matter of

customs,-
(a) make or signs or causes to be made or signed, or
delivers or causes to be delivered to an officer of
customs any declaration, notice, certificate or other
document whatsoever, or (b) makes any statement in
answer to any question put to him by an officer of
customs which he is required by or under this Act to
answer, or (c) transmits any statement, document,
information or record through electronic device or
produces soft copy thereof, and such document or
statement is untrue in any material particular, he shall be
guilty of an offence under this section.
 32. Untrue statement, error, etc.-

(2) Where, by reason of any such document or statement as

aforesaid or by reason of some collusion, any duty or charge has
not been levied or has been short-levied or has been erroneously
refunded, the person liable to pay any amount on that account
shall be served with a notice requiring him to show cause why he
should not pay the amount specified in the notice.
(3) Where, by reason of any inadvertence, error or misconstruction,
any duty or charge amounting to not less than one thousand taka
has not been levied or has been short-levied or has been
erroneously refunded, the person liable to pay any amount on that
account shall be served with a notice within three years of the
relevant date requiring him to show cause why he should not pay
the amount specified in the notice.
 32. Untrue statement, error, etc.-

(4) The appropriate officer, after considering the representation, if any, of

such person as is refereed to in sub-section (2) or sub-section (3) shall
determine the amount of duty payable by him which shall in no case
exceed the amount specified in the notice, and such person shall pay
the amount so determined : Provided that where the amount so
determined is less than one thousand taka, the person concerned shall
not be required to make the payment.
(5) For the purposes of this section, the expression "relevant date" means-
(a) in any case where duty is not levied, the duty on which an order for
the clearance of goods is made;
(b) in a case where duty is provisionally assessed under section 81, the
date of adjustment of duty after its final assessment;
(c) in a case where duty has been erroneously refunded, the date of its
refund;
(d) in any other case, the date of payment of duty or charge.
CHAPTER VI: DRAWBACK

35. Drawback of the export on imported goods

36. Drawback on goods taken into use between
importation and exportation.
37. Drawback on goods used in the manufacture of
goods which are exported
38. Power to declare what goods are identifiable and
to prohibit drawback in case of specified foreign
territory
39. When no drawback allowed
40. Time of payment of drawback
41. Declaration by parties claiming drawback
 CHAPTER VII: ARRIVAL AND
DEPARTURE OF CONVEYANCE
42. Arrival of conveyance: Must be a
Customs Station
43. Delivery of import manifest in respect of
a vessel
44. Delivery of import manifest in respect of
a conveyance other than a vessel.
45. Signature and contents of import
manifest and amendment thereof.
46. Duty of person receiving import
manifest
Chapter VII: Cont…..

47. Bulk not to be broken until manifest,

etc., delivered and vessel entered inwards
48. Power to require production of
documents and ask questions
49. Special pass for breaking bulk
50. Order for entry outwards or loading of
goods to be obtained before export goods
are loaded
 Port Clearance
51. No vessel to depart without port-clearance
52. No conveyance other than vessel to leave
without permission
53. Application for port-clearance of vessels
54. Conveyances other than vessels to deliver
documents and answer question before
departure
55. Power to refuse port-clearance to vessels
or permission for departure to other
conveyance
 Port Clearance…..
56. Grant of port-clearance or permission
for departure
57. Grant of port-clearance or permission
for departure on security of agent
58. Power to cancel port-clearance or
permission for departure
59. Exemption of certain classes of
conveyance from certain provisions of
this Chapter
CHAPPTER VIII: GENERAL PROVISIONS AFFECTING
CONVEYANCES AT CUSTOMS-STATIONS

60. Power to depute officers of customs to

board conveyances
61. Officer to be received and
accommodation to be provided
62. Officers’ powers of access, etc.
63. Sealing of conveyance
64. Goods not to be loaded or unloaded or
water-borne except in presence of officer
65. Goods not to be loaded or unloaded or
passed on certain days or at certain times
 Chapter VIII Cont….

66. Goods not to be loaded or unloaded except at

approved places
67. Power to exempt from sections 64 and 66
68. Boat-note
69. Goods water-bone to be forthwith landed or
shipped
70. Goods not to be transshipped without
permission
71. Power to prohibit plying of unlicensed cargo-
boats
72. Plying of ships of less than one hundred tons
CHAPTER IX: DISCHARGE OF CARGO AND
ENTRY INWARDS OF GOODS

73. Discharge of cargo by vessels may

commence on receipt of due permission
74. Discharge of goods by conveyances
other than vessels
75. Imported goods not to be unloaded
unless entered in the import manifest
76. Procedure in respect of goods not
unloaded by vessels within time allowed
77. Power to land small parcels and hold
unclaimed parcels
 Chapter IX: Cont….

78. Power to permit immediate discharge

79. Entry for home-consumption or
warehousing
79A. Acceptance of electronically
transmitted bills of entry and documents
79B. Access to 3[Customs computer] systems
79 C. Registered users
79 D. Registered users to be allocated unique
user identifier
79 E. Use of unique user identifier
 Chapter IX Cont…..

79 F. Cancellation of registration of registered user

79 G. Customs to keep records of transmission
80. Assessment of duty
81. Provisional assessment of duty
82. Procedure in case of goods not cleared or
warehoused or transshipped after unloading within a
specified period
82 A. Procedure in case of goods not assessed or
out-passed by Customs after presentation of the
related bill of entry within a specified period
 PROVISIONAL ASSESSMENT

 Where it is not possible immediately to assess the customs-duty

that may be payable on any imported goods entered for
home-consumption or for warehousing or for clearance from a
warehouse for home-consumption or on any goods entered for
exportation, for the reason that the goods require chemical or
other test or a further enquiry for purposes of assessment, or
that all the documents or complete documents or full
information pertaining to those goods have not been furnished,
an officer not below the rank of Assistant Commissioner of
Customs may order that the duty payable on such goods be
assessed provisionally.
 Bank guarantee required for additional amount of duties
CHAPTER X: CLEARANCE OF GOODS FOR
HOME-CONSUMPTION

83. Clearance for home-consumption

83A. Amendment of assessment
83B. Limitation of time for amendment
assessments
83C. Audit or examination of records
83D. Power to appoint auditor, etc
CHAPTER XI : WAREHOUSING

84. Application to warehouse

85. Form of application
86. Warehousing bond
86A. Warehousing bank guarantee
87. Forwarding of goods to warehouse
88. Receipt of goods at warehouse
89. Goods how warehoused
90. Warrant to be given when goods are
warehoused
Warehousing Cont…
91. Control over warehoused goods
92. Power to cause packages lodged in
warehouse to be opened and examined
93. Access of owners to warehoused goods
94. Owner's power to deal with warehouse goods
95. Manufacture and other operations in relation
to goods in a warehouse
96. Payment of rent and warehouse dues
97. Goods not to be taken out of warehouse
except as provided by this Act.
Cont…..

98. Period for which goods may remain

warehoused
98 A. Goods to be removed if license is cancelled
99. Power to remove goods from one warehouse
to another in the same customs-station
100. Power to remove goods from one
warehousing station to another
101. Transmission of account of goods to officers
at warehousing station of destination
Warehousing Cont…..
102. Remover may enter into a general bond
103. Goods on arrival at customs-station of destination to
be subject to same laws as goods on first importation
104. Clearance of bonded goods for home-consumption
105. Clearance of warehoused goods for expor
106. Clearance of warehoused goods for export as
provisions, on a conveyance proceeding to foreign
destination
107. Application for clearance of goods
108. Re-assessment of warehoused goods when
damaged or deteriorated
110. Allowance in case of volatile goods
Cont….
111. Duty on goods improperly removed from warehouse or
allowed to remain beyond fixed time or lost or destroyed or
taken as sample.
112. Procedure on failure to pay duty, etc.
113. Noting removal of goods
114. Register of bonds
115. Power to remit duties on warehoused goods lost or
destroyed
116. Responsibility of warehouse-keeper
118. Power to decide where goods may be deposited in
3[warehouse], and on what terms.
119. Expenses of carriage, packing, etc., to be borne by
owner
119A. Power to add, alter or relax the condition, etc.
CHAPTER XII: TRANSHIPMENT
120. Chapter not to apply to baggage or
postal articles
121. Transshipment of goods without payment
of duty
122. Superintendence of transshipment
123. Entry, etc., of transshipped goods
124. Transshipment of provisions and stores
from one conveyance to another of the same
owner without payment of duty
125. Levy of transshipment fees
CHAPTER XIII: TRANSIT TRADE

126. Chapter not to apply to baggage and

postal articles
127. Transit of goods in the same
conveyance
128. Transport of certain classes of goods
subject to prescribed conditions
129. Transit of goods across 1[Bangladesh] to
a foreign territory
 CHAPTER XIV: EXPORTATION OR
SHIPMENT AND RELANDING
130. No goods to be loaded on a conveyance, till entry outwards
or permission granted
131. Clearance for exportation
132. Bond required in certain cases before exportation
133. Additional charge on goods cleared for export after port-
clearance granted
134. Notice of non-loading or relanding and return of duty thereon
135. Goods relanded or transshipped from a conveyance returning
to a customs-station or putting into another customs-station
136. Conveyance returning to customs-station may enter and land
goods.
137. Landing of goods during repairs
138. Frustrated cargo and other than frustrated cargo how dealt
with
CHAPTER XV: SPECIAL PROVISIONS REGARDING BAGGAGE AND
GOODS IMPORTED OR EXPORTED BY POST

139. Declaration by passenger or crew of baggage

140. Determination of rate of duty in respect of
baggage
141. Bona fide baggage exempt from duty
142. Temporary detention of baggage
143. Treatment of baggage of passengers or crew in
transit
144. Label or declaration in respect of goods imported
or exported by post to be treated as entry
145. Rate of duty in respect of goods imported or
exported by post.
 CHAPTER XVI: PROVISIONS RELATING TO
COASTAL GOODS AND VESSELS

146. Chapter not to apply to baggage

147. Entry of coastal goods
148. Coastal goods not to be loaded until bill
relating thereto is passed
149. Clearance of coastal goods at
destination
150. Declaration concerning coasting vessel
which has touched foreign post
151. Cargo book
 Chapter XVI: Cont…

152. Coastal goods not to be loaded or

unloaded except at customs- port or
coastal port.
153. Coasting vessel to obtain written
orders before departure
154. Application of certain provisions of this
Act to coastal goods
155. Prohibition of the coastal trade of
certain goods
CHAPTER XVII: OFFENCES AND PENALTIES

156. Punishment for offences

157. Extent of confiscation
CHAPTER XVIII: PREVENTION OF SMUGGLING-
POWER OF SEARCH, SEIZURE AND ARREST-
ADJUDICATION OF OFFENCES

158. Power to search on reasonable ground

158A. Conferring certain Powers of Magistrate
1st Class on Customs officers
159. Persons to be searched may desire to be
taken before gazetted officer of customs or
Magistrate
160. Power to screen or X-Ray bodies of
suspected persons for detecting secreted
goods
 Chapter XVIII: Cont…

161. Power to arrest

162. Power to issue search warrant
163. Power to search and arrest without
warrant
164. Power to stop and search
conveyances
165. Power to examine persons
166. Power to summon persons to give
evidence and produce documents or
things.
 Chapter XVIII Cont….

167. Persons escaping may be afterwards

arrested
168. Seizure of things liable to confiscation
169. Things seized how dealt with
170. Procedure in respect of things seized on
suspicion by the police
171. When seizure or arrest is made, reason in
writing including inventory to be given
172. Power to detain packages containing
certain publications imported in Bangladesh
 Chapter XVIII Cont….

173. Procedure for disposal by High Court Division of

applications for release of packages so detained
174. Power to require production of order permitting
clearance of goods imported or exported by land
175. Power to prevent making or transmission of
certain signals or messages
176. Power to station officers in certain factories
177. Restriction or the possession of goods in certain
areas
178. Punishment of persons accompanying a person
possessing goods liable to confiscation
 179. Power of adjudication
Type of cases Designation of Officer Jurisdiction and powers
I. Adjudication (1) Commissioner of Customs (1) Value of goods exceeding
of cases or Commissioner of Customs Taka 20,00,000.00
involving (Bond) or Director General
confiscation of (Duty Exemption and
goods or Drawback). (2) Value of goods not
imposition of (2) Additional Commissioner exceeding Taka 20,00,000.00
penalty or of Customs
both (3)Value of goods
(3) Joint Commissioner of not exceeding Taka
Customs 15,00,000.00
(4) Value of goods not
exceeding Taka 10,00,000.00
(4) Deputy Commissioner of
Customs (5) Value of goods not
exceeding Taka 5,00,000.00
(5) Assistant Commissioner of
Customs (6) Value of goods not
exceeding Taka 2,00,000.00
(6) Revenue Officer
 Adjudication…..
Type of cases Designation of Jurisdiction and
Officer powers
II. Adjudication Deputy Value of goods
of cases relating Commissioner of without limit
to Manifest Customs or Assistant
clearance in Commissioner of
custom- houses Customs in charge of
and customs- Manifest clearance
stations involving in custom-houses or
only imposition of customs- stations, as
penalty under the case may be.
item 24 of the
Table under sub-
section (1) of
section 156.
 Cont…..

180. Issue of show-cause notice before confiscation of goods or

imposition of penalty
181. Option to pay fine in lieu of confiscated goods
182. Vesting of confiscated property in the Government
183. Levy of penalty for departure without authority or failure to
bring-to.
184. Power to try summarily
185. Special power for Magistrates
186. Detention of goods pending payment of fine or penalty
187. Burden of proof as to lawful authority, etc.
188. Presumption as to documents in certain cases.
189. Notice of conviction to be displayed
190. Power to publish conviction
191. Imprisonment may be of either description
192. Duty of certain person to give information
CHAPTER XVIIIA:
ALTERNATIVE DISPUTE
RESOLUTION
CHAPTER XIX: APPEALS AND REVISION

193. Appeals to Commissioner (Appeal)

193A. Procedure in appeal
193B]. Power of the Board to rectify any mistake, error..
193C, Review Committee
194. Deposit, pending appeal, of duty demanded or penalty
levied
195. Power of the Board to call for and examine records..
196. Appellate Tribunal
196A. Appeals to the Appellate Tribunal
196B. Orders of Appellate Tribunal
196C. Procedure of Appellate Tribunal
Appeal and Revision Cont….

196 D. Appeal to the High Court Division

196 F. Case before High Court Division to be heard by not less
than two judges
196 G. Decision of the High Court Division on the appeal
196 H. Sums due to be paid notwithstanding reference, etc.
196 I. Exclusion of the time taken for copy
196 J. Transfer of certain pending proceedings and transitional
provisions.
196 K. Appearance by the authorized representative
196 L. Power of the Government to call for and examine records
196 M. Bar to the jurisdiction of the Courts
CHAPTER XX: MISCELLANEOUS
197. Customs control over conveyances and
goods
198. Power to open packages and examine,
weight or measure goods.
199. Power to take sample of goods
200. Owner to make all arrangements and
bear all expenses
201. Procedure for sale of goods and
application of sale proceeds
202. Recovery of Government dues
 Chapter XX: Cont…

202 A. Power to write off sums due to Government

203. Wharfage or storage fees
204. Issue of certificate and duplicates of customs’
document
204A. Supply of information pertaining to customs
law, etc.
205. Amendment of documents
206. Correction of clerical errors, etc.
207. Custom-house agents to be licensed
208. Agent to produce authority if required
209. Liability of principal and agent.
Miscellaneous…Cont…

210. Liability of agent appointment by the person-in-

charge of a conveyance
211. Keeping of business record
212. Regulation of business of gold, etc.
213. Recovery of money1 upon certain documents.
214. Remission of duty and payment of compensation
to the owner in certain cases.
215. Service of order, decision, etc.
215 A. Supply of information and copy of decisions
 Cont…

216. No compensation for loss or injury

except on proof of neglect or willful act
216A. Bar to filing of cases in civil courts
217. Protection of action taken under the Act
217A. Reward for detection of evasions of
duties or violation of laws
217B. Award of financial incentives to
Customs Officers and employees
218. Notice of proceedings
 Cont….

219. Power to make rules

219A. Power to make customs rulings
219B. Power to issue Orders, Notices,
Explanations or Circulars
220. Repeals and amendments
221. Savings.
222. Removal of difficulties
223.. Authentic Bangla Text
Questions and Comments
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