Welcome

Presentation on Procedures of Assessment and

other related matters

Mustafizur Rahman
Deputy Secretary
BEZA, PMO
 Av‡jvP¨ welqe¯‘

Kv÷gm k‡ãi A_© wK ?

Kv÷gm Gi KvR;
Avg`vwb-ißvwb cÖwµqv
m¤ú‡K© aviYv;
• Kv÷gm k‡ãi A_© wK ?
 c„w_exi mKj †`‡kB GKKfv‡e ¯^wY©fi bq
Zv‡K Ab¨ †`‡ki mv‡_ e¨emv evwYR¨ (Avg`vwb-
ißvwb) Ki‡Z nq|

 Kv÷gm k‡ãi A_© n‡”Q cÖPwjZ ixwZ bxwZ|

 wfbœ ‡Kvb †`k n‡Z cY¨ Avg`vwb Ges Lvjvm

cÖwµqv c„w_exi cÖvq mKj †`‡k Kg †ewk GKB
c×wZ‡Z n‡q _v‡K A_©vr cÖPwjZ ixwZ bxwZ
GKB| G Rb¨ G‡K Kv÷gm ejv nq|
• Kv÷gm Gi KvR t
mvaviY A‡_© Avgiv Kv÷gm‡K `yBfv‡e Rvwb t
 Air port-w`‡q Passenger-iv Avmv-hvIqvi mgq Kv÷gm
Zv‡`i Zjøvwk I nqivwb K‡i;
 Kv÷gm †`‡ki Avg`vwb cY¨ n‡Z Import revenue/duty
Av`vq K‡i cY¨ Lvjvm †`q|
 Dc‡ii `ywU mvaviY gvbyl Gi g‡a¨ e¨vcKfv‡e cÖPwjZ aviYv|
Avm‡j wK ZvB ?
 Dc‡ii `ywU KvR Kv÷gm m¤úbœ K‡i mvaviY RbMY ZvB
Rv‡b|
 AvaywbK Kv÷gm Import revenue/duty Av`vq K‡i wVwKB
Z‡e GwU Zvi GKgvÎ ¸iæZ¡c~Y© KvR bq|
 AviI ¸iæZ¡c~Y© KvR n‡”Q †`‡ki cÖPwjZ/AcÖPwjZ
wbivcËvmn A_©‰bwZK wbivcËv cÖ`vb|
 cÖPwjZ wbivcËv wK ?
 Kv÷gm wK fv‡e cÖPwjZ wbivcËv
cÖ`vb K‡i ? GwU †Zv mvgwiK
evwnbx/AvBb k„sLjv iÿvKvixi
evwnbxi `vwqZ¡ ?
 ‡Kvb Port w`‡q Avg`vwb c‡Y¨i
Avov‡j †Kvb A‡¯¿i Pvjvb †hb †`‡ki
Af¨šÍ‡i cÖ‡ek Ki‡Z bv cv‡i Zv
cÖwZ‡iva Kivi GKgvÎ
`vwqZ¡ Kv÷gm Gi| A‰eafv‡e
 AcÖPwjZ wbivcËv wK ?
• †`‡ki Af¨šÍ‡i gv`K cÖ‡ek cÖwZ‡iva
(m¤úªwZ PÆMÖvg e›`‡i †Kv‡Kb Gi
me©e„nr Pvjvb AvUK);
• ¯^Y© †PvivPvjvb I ˆe‡`wkK g~`ªv cvPvi
cÖwZ‡iva;
• Money Laundering Ges Terrorist
Financing RwoZ;
• wb¤œgv‡bi Lv`¨/wkï Lv`¨ cÖ‡ek
cÖwZ‡iva;
• wb¤œgv‡bi/bKj Jla cÖ‡ek cÖwZ‡iva;
• Avg`vwb wbwla cY¨/Rvj g~`ªv cÖ‡ek
• A_©‰bwZK wbivcËv wK ?
Trade Facilitation Gi gva¨‡g cY¨ Pvjvb `ªæZ
Lvjvm w`‡q;
 Cost of doing Business n«vm Kiv;
 cY¨Pvjvb †`wi‡Z Lvjvm gv‡b Zvi
wewb‡qvMK…Z A_© †ewk mgq a‡i Ajm
e‡m _vKv, e¨vsK‡K †ewk interest cÖ`vb,
Port demurrage e„w× cvIqv BZ¨vw`;
 e¨emv evwY‡R¨i Rb¨ mgZv m„wó Kiv;
AvaywbK Kv÷gm Import revenue/duty
 Kv÷g †h mKj AvBb wb‡q KvR K‡i
1. The Customs Act, 1969 ; 11. Special Power Act, 1974;
2. Arms Act, 1878; 12. Penal Court 1860;
3. General Clauses Act, 1897; 13. Trade Mark Act, 2009;
4. Explosive Substances Act, 1908; 14. Copyright Act, 2000;
5. Light House Act, 1927; 15. Patents and Designs Act, 1911;
6. Provisional Collection of Taxes 16. Money Laundering Prevention
Act, 1931; Act, 2012;
7. Agricultural Produce Cess Act, 17. g~j¨ ms‡hvRb Ki AvBb, 1991;
1931; 18. gv`K `ªe¨ wbqš¿Y AvBb, 1990;
8. Foreign Exchange Regulation (GB AvB‡b aviv 36 G Kv÷gm
Act, 1947 Kg©KZ©v‡`i mivmwi gv`K
9. Imports and Exports (Control) `ªe¨ wbqš¿Y Kg©KZ©vi ÿgZv
Act, 1950; cÖ`vb Kiv n‡q‡Q);
10. Criminal Law Amendment Act, 19. Import Policy Order;
1958; 20. Export Policy Order;
Avg`v
wb wkwcs G‡R›U
ißvwbKviK‡
c×wZ
(6’)=cY¨ hvÎv ïiæ (6) K BL/AWB/
PO ißvwbKviK cY¨(5) Truck Pvjvb
RT
wkwcs G‡R‡›Ui †`q
evsjv‡`k wbKU eywS‡q †`q Px
Avg`vwbKvi (1) PI ißvwbKv
b (8)
K
PI ÒiwngÓ
BL, Invoice, P/list
LCA B.Exchange ‡`q| BLGi iK BL, Invoice,
(3) (10) wcQ‡b (7)
(4) LC
cY¨ Lvjvm †`Iqvi AbygwZ ÒwSbÓ P/list `vwLj K‡i

ll
ng = Bi
Prime Bank
†`q| Gi A_© e¨vsK Zvi Greenledge Bank
(2)

t
e
n
UvKv †c‡q‡Q|

e
BL, Invoice, P/list, B.Exchange

Of ym
ha
ce
(9)

xc
n

Pa
ra ny

E
s u HSBC Bank
In mpa
Co (hLb MÖxY‡jR e¨vsK cÖvBg e¨vs‡Ki Dci
Av¯’vnxbZvq fz‡M ZLb Dfq e¨vs‡Ki g‡a¨
ga¨¯’Zv K‡i )
 Avg`vwb-ißvwb cÖwµqv m¤ú‡K© aviYv t
• aiv hvK Bangladesh Gi GKRb Importer (Avg`vwbKviK)
“Rahim” wP‡bi GKRb Exporter (ißvwbKviK) cÖwZôvb
ÒXhinÓ Gi wbKU n‡Z 1 jÿ wcm Kjg Avg`vwb Ki‡Z Pvq|
Zvn‡j c×wZwU wK ?

(1) Proforma Invoice :

B›Uvi‡bU/Ab¨ †Kvb gva¨‡g

China
Bangladesh †hvMv‡hvM
Importer Exporter
“Rahim” Proforma Invoice ¯’vcb ÒXhin”
(c‡Y¨i cwigvY I `vg
msµvšÍ cÖv_wgK Pzw³
†hLv‡b Dfq c‡ÿi ¯^vÿi
_v‡K)
 Indent :

Bangladesh
China
Importer “Rahim”
Exporter
(INDENT ¯’vcb) ÒXhinÓ
ißvwbKvi‡Ki
G‡R›U

GB cÖwµqvq ißvwbKvi‡Ki G‡R›U Indent ¯’vc‡bi

Rb¨ ißvwbKvi‡Ki wbKU †_‡K Indenting Kwgkb
 evsjv‡`k Pxb
(1) PI
Avg`vwbK ißvwbK
viK viK
ÒiwngÓ ÒwSbÓ

Proforma Invoice (PI) :

Avg`vwbKviK Ges ißvwbKvi‡Ki g‡a¨
cÖv_wgK †h Pzw³ cÖwZwôZ nq Zv
n‡”Q ‡cÖvdigv Bbf‡qm|
 evsjv‡`k Px
(1) PI
Avg`vwbKv b
ißvwbKv
iK ÒiwngÓ iK
(2) ÒwSbÓ
n ce
a
n s ur any
I mp
Co
LC ¯’vcb Gi c~‡e© Avg`vwbKviK BÝmy‡iÝ
†Kv¤úvwbi mv‡_ Insurance ¯’vcb K‡i|
hv‡Z cY¨ Wz‡e hvq ev aŸsm n‡j †m‡ÿ‡Î
mswkøó BÝmy‡iÝ †Kv¤úvwb Zvi e¨q enb
 evsjv‡`k (1) PI Px
Avg`vwbKv b
ißvwbKv
iKPI ÒiwngÓ
(3) LCA iK
Prime Bank
ÒwSbÓ
(2)
n ce
a
ns ur any
I mp
Co

LC ¯’vcb Gi c~‡e© ÒGKwU digÓ Letter of Credit

Authorization Form (LCA) Avg`vwbKviK‡K c~iY K‡i
Zvi LC ¯’vcbKvix e¨vs‡K `vwLj Ki‡Z nq| GLv‡b
Avg`vwbKviK Ges e¨vsK Df‡qi ¯^vÿi _v‡K| eZ©gvb
D`vi A_©bxwZi hy‡M LCA Gi ¸iæZ¡ Kg| A‡bK Av‡M
e¨vsKmg~‡n hLb ˆe‡`wkK gy`ªvi Afve wQj ZLb evsjv‡`k
 evsjv‡`k (1) PI
Px
Avg`vwbKv ißvwbKv
b
iK ÒiwngÓ
(3) LCA
PI iK
Prime Bank
(4) LC ÒwSbÓ
Greenledge Bank
(2)
n ce
u ra ny
s
In mpa HSBC Bank
Co (hLb MÖxY‡jR e¨vsK cÖvBg e¨vs‡Ki Dci
Av¯’vnxbZvq fz‡M ZLb Dfq e¨vs‡Ki g‡a¨
ga¨¯’Zv K‡i )
Letter of Credit (LC) : `ywU e¨vs‡Ki g‡a¨ Pzw³
†hLv‡b Exporter Zvi cY¨ ißvwbKv‡j A_© cv‡e Zvi
wbðqZv ißvwbKviK †`‡ki e¨vs‡K †`q|
 PO ißvwbKviK cY¨ (5)
RT wkwcs G‡R‡›Ui
evsjv‡`k wbKU eywS‡q †`q Px
Avg`vwbKv (1) PI ißvwbKv
b
(3)iK
PI ÒiwngÓ
LCA
iK
Prime Bank (4) LC ÒwSbÓ
Greenledge Bank
(2)
n ce
a
r ny
s u HSBC Bank
In mpa
Co
(hLb MÖxY‡jR e¨vsK cÖvBg e¨vs‡Ki Dci
Av¯’vnxbZvq fz‡M ZLb Dfq e¨vs‡Ki g‡a¨
ga¨¯’Zv K‡i )
 wkwcs G‡R›U
ißvwbKviK‡
(6’)=cY¨ hvÎv ïiæ
PO ißvwbKviK cY¨ (5)
(6) K BL/AWB/
Truck Pvjvb
RT
wkwcs G‡R‡›Ui †`q
evsjv‡`k wbKU eywS‡q †`q Px
Avg`vwbKv (1) PI ißvwbKv
b
(3)iKPIÒiwngÓ iK
LCA
Prime Bank (4) LC ÒwSbÓ
Greenledge Bank
(2)
n ce
a
ns ur any HSBC Bank
I mp
Co (hLb MÖxY‡jR e¨vsK cÖvBg e¨vs‡Ki Dci
Av¯’vnxbZvq fz‡M ZLb Dfq e¨vs‡Ki g‡a¨
ga¨¯’Zv K‡i )
) Bill of Lading (BL) t Shipping Agent cY¨ ey‡S cvevi cÖgvY ¯^iƒc ißvwbKvi‡
BL †`q| Airway Bill (AWB) t wegv‡b cY¨ cwienb n‡j AWB ‡`qv nq|
 wkwcs G‡R›U
ißvwbKviK‡
(6’)=cY¨ hvÎv ïiæ K BL/AWB/
PO ißvwbKviK cY¨ (6) Truck Pvjvb
wkwcs G‡R‡›Ui (5)
RT
†`q
evsjv‡`k wbKU eywS‡q †`q Px
Avg`vwbKv (1) PI ißvwbKv
b
iK
(3) PI ÒiwngÓ iK
LCA (7)BL, Invoice,
Prime Bank (4) LC ÒwSbÓ P/list `vwLj K‡i
Greenledge Bank
(2)
n ce
s u ra ny HSBC Bank
In mpa
Co (hLb MÖxY‡jR e¨vsK cÖvBg e¨vs‡Ki Dci
Av¯’vnxbZvq fz‡M ZLb Dfq e¨vs‡Ki g‡a¨
(7) Invoice t we‡µZv †µZvi wbKUga¨¯’Zv K‡i )
n‡Z wK cwigvY A_© cv‡eb Zvi GKwU d`©|
GwU n‡”Q Invoice|
Packing list t ißvwbKviK cY¨mg~n c¨v‡KU K‡i Shipping Agent Gi wbKU cY¨
 wkwcs G‡R›U
ißvwbKviK‡
(6’)=cY¨ hvÎv ïiæ K BL/AWB/
PO
RT
ißvwbKviK cY¨ (6) Truck Pvjvb
wkwcs G‡R‡›Ui (5) †`q
evsjv‡`k wbKU eywS‡q †`q Px
Avg`vwbKv (1) PI ißvwbKv (8)
b
(3)iK
PI ÒiwngÓ iKBL, Invoice,
LCA (7)
Prime Bank (4) LC ÒwSbÓ P/list `vwLj K‡i

ll
Greenledge Bank
(2)

ng = Bi
t
e
n e
ce

ym
ha
n
ra ny

xc
u HSBC Bank

Pa
s

E
In mpa

Of
Co (hLb MÖxY‡jR e¨vsK cÖvBg e¨vs‡Ki Dci
Av¯’vnxbZvq fz‡M ZLb Dfq e¨vs‡Ki g‡a¨
(8) Bill of Exchangega¨¯’Zv K‡i )
t ißvwbKviK Zvi g~j¨ †h
documents Gi gva¨‡g ey‡S cvq Zv n‡”Q Bill of
 wkwcs G‡R›U
ißvwbKviK‡
(6’)=cY¨ hvÎv ïiæ
PO ißvwbKviK cY¨(5)
(6) K BL/AWB/
Truck Pvjvb
RT
wkwcs G‡R‡›Ui †`q
evsjv‡`k wbKU eywS‡q †`q Px
Avg`vwbKv (1) PI ißvwbKv
b (8)
iKPIÒiwngÓ iK
(3) LCA (4) LC (7)BL, Invoice,
ÒwSbÓ P/list `vwLj K‡i

ll
ng = Bi
Prime Bank Greenledge Bank
(2)

t
e
n e
BL, Invoice, P/list, B.Exchange

Of ym
ha
ce
(9)

xc
n

Pa
a

E
ns ur any HSBC Bank
I mp
Co (hLb MÖxY‡jR e¨vsK cÖvBg e¨vs‡Ki Dci
Av¯’vnxbZvq fz‡M ZLb Dfq e¨vs‡Ki g‡a¨
ga¨¯’Zv K‡i )
 wkwcs G‡R›U
ißvwbKviK‡
(6’)=cY¨ hvÎv ïiæ (6) K BL/AWB/
PO ißvwbKviK cY¨(5) Truck Pvjvb
RT
wkwcs G‡R‡›Ui †`q
evsjv‡`k wbKU eywS‡q †`q Px
Avg`vwbKvi (1) PI ißvwbKv
b (8)
K
PI ÒiwngÓ
BL, Invoice, P/list
LCA B.Exchange ‡`q| BLGi iK BL, Invoice,
(3) (10) wcQ‡b (7)
(4) LC
cY¨ Lvjvm †`Iqvi AbygwZ ÒwSbÓ P/list `vwLj K‡i

ll
ng = Bi
Prime Bank
†`q| Gi A_© e¨vsK Zvi Greenledge Bank
(2)

t
e
n
UvKv †c‡q‡Q|

e
BL, Invoice, P/list, B.Exchange

Of ym
ha
ce
(9)

xc
n

Pa
ra ny

E
s u HSBC Bank
In mpa
Co (hLb MÖxY‡jR e¨vsK cÖvBg e¨vs‡Ki Dci
Av¯’vnxbZvq fz‡M ZLb Dfq e¨vs‡Ki g‡a¨
ga¨¯’Zv K‡i )
ab¨ev`