关税政策

Customs Regulations for EPZs CUSTOMS AND VALUE ADDED TAX (FM, IRD, NBR, SRO No-88-Law-98/1739/Customs, dated 28 May, 1998) In exercise of the power conferred by section 19/Customs Act, 1969 (IV of 1969) and section 14 (1) under Value Added Tax Act, 1991 (Act no. 22 of 1991) for public interest and in consultation with the National Board of Revenue under section 10 of the Bangladesh Export Processing Zones Authority Act, 1980 (XXXVI of 1980) and by posponding under notification no SRO 544 - L/84/888/Cus dated 10 December, 1984, the government has exempted all import duties, Value Added Tax and supplementary tax under 7(c) and (f) of any Export Processing Zone. EXEMPTION OF CUSTOMS DUTIES AND VALUE ADDED TAX (SRO No. 1666/96/Customs, dated 27 June, 1996) In exercise of the powers conferred under section 19 of the Customs Act, 1969 (IV of 1969) and section 14(l) of the Value Added Tax Act, 1991 (Act no. 22 of 1991) the government, in consultation with the National Board of Revenue, has repealed the Notification number, SRO 544-U84/888/Cus and has exempted import duty, value added tax and supplementary duty imposed on imported goods only for processing and value addition in the Export Processing Zones and exported according to section 10 of the Bangladesh Export Processing Zones Authority Act, 1980 (Y-XXVI of 1980) for public interest EXEMPTION OF CUSTOMS DUTIES AND SALES TAX ON IMPORT OF MACHINERIES, EQUIPMENT AND RAW MATERIALS (IRD SRO No. 125-L/81/634/Cus, dated 21 April, 1981) In exercise of the powers conferred by section 19 of the Customs Act, 1969 (IV of 1969), and sub-section (1) of section 7 of the Sales Tax Act. 1951 (111 of 1951), the Government is pleased to exempt from the whole of customs duties and sales tax leviable on- A. The capital machinery and spares, instruments, apparatus and appliances including testing and quality control equipment and parts thereof, impor-ted for installation in an Export Processing Zone declared under section 10 of the Bangladesh Export. Processing Zones Authority Act, 1980 (XXXVI of 1980) and B. The materials and equipment imported for construction of buildings and factories to be established in any of the aforesaid zone. Provided that- 1. The goods specified above have been duly cerfified by the Chairman of the Export Processing Zones Authority established under section 3 of the Bangladesh Export Processing Zones Authority Act, 1980 (XXXVI of 1980), are for installation or use in an Export Processing Zone; 2. The importer makes a declaration at the time of clearance of the goods to the effect that the imported goods shall be installed or used for the production, manufacture, processing, repair or refitting of goods within a zone for export outside Bangladesh and shall not, in any case, without the written approval of the National Board of Revenue be sold or otherwise disposed of, in any manner for consumption outside the said zone. THE CUSTOMS (EXPORT PROCESSING ZONES) RULES, 1984 (NBR SRO No. 545-L/84/889/Cus, dated 10 December, 1984) In exercise of the powers conferred by section 219 of the Customs Act, 1969 (IV of 1969), read with item 23 of the Third Schedule thereof, the National Board of Revenue is pleased to make the following rules, namely: 1. Short title and Extent: A. These rules may be called the Customs (Export Processing Zones) Rules, 1984. B. They shall apply to all zones specified by the government under section 10 of the Bangladesh Export Processing Zones Authority Act, 1980(XXXVI of 1980). 2. Definitions: In these rules, unless there is anything repugnant in the subject or context,- A. "Act" means the Customs Act, 1969 (IV of 1969); B."Authority" means the Bangladesh Export Processing Zones Authority established under secfion 3 of the Bangladesh Export Processing Zones Authority Act, 1980(XXXVI of 1980); C. "Collector of Customs" in relation to a zone means the Collector of Customs in whose jurisdiction such zone is situated; D."Import" in relation to a zone means import from outside Bangladesh and includes goods brought into a zone from the tariff area or from another zone; E. "Tariff area" means any area in Bangladesh outside the limits of a zone and F."Zone" means such area as is specified by the Government to be a zone under section 10 of the Bangladesh Export Processing Zones Authority Act, 1980(XXXVI of 1980). 3. Import of Goods into a Zone: A. Subject to sub-rules (6) and (7), any goods may be imported into a zone from outside Bangladesh or from the tariff area or from another zone. B. A separate bill of entry in respect of goods imported into a zone along with other documents showing details of other goods as required under the Act and the rules made thereunder shall be presented to the Collector of Customs for assessment and clearance. C. Goods imported into a zone shall be assessed in accordance with he procedure laid down in the Act and the rules made thereunder. D. Any goods for which exemption has been granted by the Government under the Act shall be used exclusively within the limits of a zone. E. All goods cleared shall be secured and forwarded to the zone under customs supervision, and a pass shall be sent with the goods specifying the name of the importer and the clearing agent if any, number of conveyance, description and quantity of goods with the marks and numbers and contents thereof and on receipt of the goods in the zone, the officer of customs allowing the goods to enter the zone shall retain the pass. F. Admission of goods imported for a zone shall not be refused except when the goods are liable to restrictions or prohibitions imposed on the grounds of public morality or order, public security, public hygiene or health or for veterinary or phytopathological consideration or relating to the protections of patent, trade marks or copy rights. G. Hazardous goods may be allowed to be admitted to a zone only when an area specially designed for its storage is made available within the zone. H. Goods admitted to a zone may remain there for such period as may be prescribed by the Authority. 4. Introduction of goods into a zone from Tariff Area: A. Goods from the tariff area required for further processing in a zone shall be admitted after completion of export formalities which are normally observed for export out of the country. B. Goods which are entitled to exemption or repayment of customs duties and sales tax on exportation shall qualify for such exemption or repayment immediately after these have been admitted into a zone in accordance with the provisions of the Act and the rules made thereunder. 5. Export of Goods from a Zone: A. Any person exporting goods from a zone shall follow the export procedure as laid down in the Act and the Rules made thereunder. B. Goods cleared for export shall be secured and forwarded to the customs station under customs supervision, and a pass shall be sent with the goods, specifying the name of the importer and the clearing agent, if any, number of conveyance, description and quantity of goods with the marks and number and contents thereof, and on receipt of the goods at the customs station, the officer of customs allowing the export of goods shall retain the pass. C. All customs fon-nalifies regarding removal of goods from the tariff area, shall be completed at the customs stations or at any place within the zone approved for this purpose by the Collector of Customs. 6. Removal of Goods from a Zone of Tariff Area: A. Removal of goods from a zone for home consumption may be restricted to only such goods as may be authorised by the Authority. B. Any goods permitted by the Authority for entry into the tariff area under Sub-rule (1) may be taken out of the zone after fulfilling all requirements prescribed under the Act and the rules made thereunder for import of goods from out of Bangladesh into the tariff area. C. For the purpose of determination of value and the rate of duties and other taxes applicable to goods removed for home consumption shall be determined in accordance with the provisions of the Act and the rules made thereunder. 7. Destruction: Any goods brought into a zone having been renderd unfit for consumption may be allowed to be destroyed or rendered conunercially valueless by an officer of customs not below the rank of a Deputy Collector of Customs in such manner as may be prescribed by the Collector of Customs. 8. Annual Stock Taking: The Collector of Customs shall carry out annual stock taking of each industrial unit set up in a zone in such manner as he deems fit. 9. Unaccounted Goods: If any importer fails to give proper account of the imported goods to the satisfaction of an officer of customs not below the rank of an Assistant Collector of Customs, the importer shall pay demand an amount equal to the duties and taxes leviable thereon and shall also be liable to pay penalties imposed for such violation under the Act and the rules made thereunder. 10. Restriction on Removal of Goods from Zones: No goods shall be taken out of zone except as provided in rules 5 and 6 or for transfer to another zone, or for being used in the production, manufacture, processing, repair, or refitting in the tariff area with the prior permission of the Collector of Customs on such conditions, restrictions and limitations as he may prescribed. 11. Security of a Zone: A. Each zone shall be bounded with secured boundary fencing and suitable check posts may be established after approval of the Collector of Customs. B. The construction of the check posts shall be carried out by the Authority in accordance with the layout plan approved by the Collector of Customs. C. The Collector of Customs may impose restrictions on means of access to a zone and regulate the hours of business; and may keep the means of access to a zone under supervision and make spot checks on the goods brought into or taken out of the zone to ensure that these have complied with the provisions of the Act and the rules made thereunder. EXPORT OF GOODS FROM EXPORT PROCESSING ZONES TO DOMESTIC TARIFF AREA (NBR Standing order No. 1655/96/Customs, dated 6 March, 1996) There is a provision to export/import goods produced in the Export Processing Zones (EPZ) to the Domestic Tariff Area (DTA) subject to observance of conditions specified in clauses 6 and 10 of the Customs (Export Processing Zone) Rules, 1984. As per above provision, the concerned Customs House/the Commissioner of Commissionarate can accord permission to Bangladeshi importers to import goods to the Domestic Tariff Area (DTA) produced in the Export Processing Zones through opening L/C subject to fulfilment and observance of the following conditions: 1. The permission for the goods specified in the Annexure-A shall only be pen-nitted to import. 2. The quantity of goods to be imported annually shall not exceed 10% of the goods exported by the concerned enterprise during the previous financial year. 3. The approval/permission from BEPZA shall have to be obtained for the import. 4. Other terms of the Customs (Export Processing Zone) Rules, 1984 shall be applicable in this respect. LIST OF ITEMS PRODUCED BY THE ENTERPRISES OF EPZS (Excepting garments industries) Toys Parts of dye-cast Cycle Aluminium ingot Zipper Electronic goods Gloves Electronic ballast Plywood Metal pipe fittings Software Steel marine chain Vinyl belt Audio Video tapes Fan motor Printed jute bag and rope Plastic bag Fishing reel and golf shaft Carton box Hanger and its accessories Sweater yam Parts of optical instruments Circuit board Sports shoe and leather shoe Crystal blank Padding and quilting materials Parts of cycle Woven dyed and printed fabric Quartz crystal Knitted dyed and printed fabric Sewing thread Hand bag, school bag and luggage Floppy diskette Marine/Industrial mechanical parts Plastic granules Metal parts for vehicle and other parts Artificial flower Terry towel, shop towel and surgical towel Electrical goods Label, polybag and other garment accessories Chair, table Basket, folding and compact chair CUSTOMS CLEARANCE PROCEDURE FOR IMPORTED GOODS FOR EPZS (NBR Circular No. 4(l) Cus-IX/83/260, dated 23 May, 1983) 1. EPZ enterprises will submit an import declaration form addressed to Collector of Customs in sextuplicate along with 6 copies of invoices. The declaration will be received in a specific counter in the Customs office in the zone. 2. The import declaration will be registered in the customs station and an entry number given with date. After endorsing necessary order on the declaration fon-n, 5 copies of the declaration will be handed over to the importer/his authorised agent. 'Me original copy of the declaration will be retained. A requisition for escort may also be requested by the importer simultaneously at the time of filling the declaration. 3. The import declaration will be endorsed as "Passed out of Customs Control" by an authorised officer/official and the marks and number of the packages will be verified by the Customs Department. The goods will be escorted from the port to the EPZ enterprise without examination. In case of doubt on the bonafide of the declaration made by the importer, customs may physically examine the goods within the port area, before the goods are allowed to pass out of the jetty, the duplicate copy of the declaration will be retained at the gate. This copy will be kept with the original copy in the main file as a token that the goods have been delivered to the importer. The remaining 4 copies of the declaration form for imports will be distributed for necessary action by the recipient as follows: (a) The 3rd copy will be retained by the enterprise; (b) The 4th copy will be retained by the Exchange Control Department, Bangladesh Bank; (c) The 5th copy will be retained by the marketing department of BEPZA and (d) The 6th copy will be retained in the gate office at EPZ. 4. Each enterprise in the EPZs will be alloted a registration number from the customs and all imports effected by each enterprises will be briefly recorded in the register with value. 5. Inventory and physical examination of the imported goods will be made within Export Processing Zones and if possible,within the factory premises of the enterprise in presence of Customs Officer and EPZ Officer. 6. The importer shall remain accountable to BEPZA and Customs for proper use of the imported goods for manufacture of approved goods for export. 7. The declaration form will be in pink colour. 8. For easy identification, there should be a yellow bond around each package of imported goods of BEPZA enterprises.This will expedite clearance. M/S............................................. (Clearing Agent) Address: Customs Clearing and Forwarding Agent Licence No ........................... RULES RELATING TO SUPPLY OF CONSTRUCTION MATERIALS FROM DOMESTIC TARIFF AREA TO EXPORT PROCESSING ZONES (General Order No. I ONAT/94, dated 25 August, 1994) At present the construction materials produced in the country are being supplied to the Export Processing Zones under the Customs (Export Processing Zones) Rules, 1984. Because of the various customs formalities, the local manufacturers are loosing interest to sale their products in the Export Processing Zones. On the other hand the enterprises of the Export Processing Zones are being encouraged to import similar items from abroad at the cost of foreign exchange. 2. The National Board of Revenue has reviewed these problems in details. At present duty drawback on various exportables are under the Value Added Tax Act, 199 1. The Board has decided that the supply of various construction materials produced in the country for supply to the Export Processing Zones will also be covered by the same taxation rules. 3. According to the decision, various construction materials like rod, cement, GI pipe, PVC pipe, seniluy ware, transformer, switch gear etc. produced in the country and being supplied to the Export Processing Zones only under internal Letter of Credit with foreign exchange, will be treated as direct export under the Value Added Tax system. 4. For such supply to the Export Processing Zones, the local manufacturers will produce the chalan of the Value Added Tax, (VAT-1 1) at nil rate and will be able to receive exemption of the tax automatically uner rule 19(4)of the Value Added Tax Rules, 1991 on the inputs used for the production of such products. 5. However, for obtaining exemptions against direct export, a supplier must posses above letter of credit, certificate of receiving foreign currency issued by the bank and another certificate acknowledging receipt of goods in the Export Processing Zones. EXPORT OF GOODS OF THE INDUSTRIES IN BANGLADESH EPZS AGAINST PAYMENT IN FOREIGN CURRENCY FROM THE SPECIAL BONDED WAREHOUSE ESTABLISHED FOR 100% EXPORT ZONES (NBR Permanent order no. 1515/Cus/93, dated 5 July, 1983) Due to the absence of any instruction pertaining to export of goods from special bonded warehouse to industries operating in the Export Processing Zones, different complexity have developed. In order to overcome the complexity, the following instructions have been issued. Supply of goods from special bonded warehouse to Export Processing Zones established for 100% expom will be treated as normal export. Goods entering the customs gate of the Export Processing Zones will be endorsed by the Customs Officer on duty in 1", 2 nd and DEDO copy of the bill of export and forward it to the export sections of the Customs House. In this process of export, the exporter shall follow instructions of the Bangladesh Bank's foreign exchange regulations applicable for non-nal export For the purpose of an export, an exporter shall prepare all required papers including the bill of export. In the bill of export, prepared by the exporter for submission to the Customs Department, the words "Duty Exemption or Draw-back not to be claimed," should be written clearly. The exporter should have a foreign currency account with any schedule bank in Bangladesh. Along with the bill of export, the exporter shall also submit a certificate issued by the schedule bank regarding details of his foreign currency account. In the copy of the bill of export prepared for the Bangladesh Bank, the name of the bank along with the account number of the exporter should be included. The sale proceed can be deposited in convertible foreign currency through TC, draft, cheque or credit card. The bill of export for the goods to be exported for the Chittagong and the Dhaka(Savar) Export Processing Zones from the special bonded warehouses shall have to be submitted to Customs House, Chittagong and Collectorate of Customs Excise and VAT respectively. EXEMPTION OF 50% STAMP DUTY ON TRANSFER OF LAND IN EPZS (IRD SRO No. 96(Law/97/IR/IRD-8/17/94 (Stamp)/222) (Dated 12 April, 1997) In exercise of the Powers conferred by section 9(a) of the Stamp Act, 1899 (11 Of 1899), the government has repealed the SRO No. 52/L/87/MF/IRD-1/27/86(Stamp)/58, dated 2.4.87 of this decision and reduced by 50% of the stamp duty chargeable on the agreement for transfer of land declared for the establishment of export oriented industries under section 10 of the Ban2ladesh Export Processing Zones Authority Act, 1980 (Act XXXVI of 1980).