Customs Act, 1969

ACT No. IV OF 1969 [8th March, 1969] An Act to consolidate and amend the law relating to customs WHEREAS it is expedient to consolidate and amend the law relating to the levy and collection of customs-duties and to provide for other allied matters; It is hereby enacted as follows:- 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 1[Bangladesh]. (3) It shall come into force on such date2 as the 3[Government] may, by notification in the official Gazette, appoint. 2. Definitions.- In this Act, unless there in anything repugnant in the subject or context- 4 [(a) “agent” means any person, including a shipping agent, clearing and forwarding agent, cargo agent 1[and freight forwarding agent], licenced under section 207, or any person permitted to transact any business under section 208;] 6[(aa) “Appellate Tribunal” means the Customs, Excise and g~j¨ ms‡hvRb KiAppellate Tribunal constitutedunder section 196;] (b) "appropriate officer", in relation to any functions to be performed under this Act, means the officer of customs to whom such functions have been assigned by or under this Act; 7[(bb) “Bangladesh customs-waters” means the waters extending into the sea to a distance of twelve nautical miles measured from the appropriate base line on the coast of Bangladesh;] 1Subs by Act XXIII of 1980, s. 11 (1) (a), for "Pakistan", w.e.f. 1st July, 1980. 2This Act come into force on the 1st January, 1970, vide Notification No. S.R.O. 267(i)/69 dt. 31-12-69 published in the Pakistan Gazette Extraordinary, Dt. 31-12-69, page 1035. 3Subs. by Act XXIII of 1980, s. 11 (1) (b), for "Central Government", w.e.f. 1st July, 1980. 4This clause “(a)” Subs. by Act No. 15 of 2000, s. 8 (ka) (a), w.e.f. 1st July 2000. 5This words were subs. for the words “and freight forwarding agent” by Act of 2001, s. 2 (Ka), w.e.f. 1st July 2001. 6This clause “(aa)” was inserted by Act 12 of 1995, s. 5 (1) (a), w.e.f. 1st July 1995. Page # 1

8[(c)“bill of entry” means a bill of entry delivered under section 79, and includes, an electronically transmitted bill of entry in such cases and in such manner containing such particulars as the Board may specify;] 1(d) “bill of export” means a bill of export delivered under section 131, and includes an electronically transmitted bill of export in such cases and in such manner containing such particulars as the Board may specify; 2[(e)"Board" means the National Board of Revenue constituted under the National Board of Revenue Order, 1972 (P.O. No. 76 of 1972);] (f) "coastal goods" means goods transported in a vessel from one port in 3[Bangladesh] to another, but dose not include imported goods on which customs duty has not been paid; 4[(ff) "container" means a receptacle of permanent nature, having an internal volume of one meter or more, full or partially enclosed to constitute a compartment for containing goods and specially designed to facilitate carriage of goods by one or more modes of transport, without intermediate reloading, and ready handling, particularly when transferred from one mode of transport to another and strong enough for repeated use; (fff) "controlling authority", in relating to any customs-airport, customs-port, customs-inland container depot or customs- station, means the owner or legal occupier thereof or any person having legal control thereof;] (g) "conveyance" means any means of transport used for carrying goods or passengers such as a vessel, aircraft, vehicle or animal; (h) "customs-airport" means any airport declared under section 9 to be a customs-airport; (i) "customs-area" means thelimits of the customs-station specified under section 10 and includes any area in which imported goods 7This clause “(bb)” was inserted by Act of 2001, s. 2(Kha), w.e.f. 1stJuly 2001. 8This clause “(c)” Subs. by Act No. 15 of 2000, s. 8 (ka) (b), w.e.f. . 1This clause “(d)” Subs. by Act No. 15 of 2000, s. 8 (ka) (c), w.e.f. . 2Subs by Act XXIII of 1980, s. 11 (2), for clause(e), w.e.f. 1st July 1980. 3Subs by Act XXIII of 1980, s. 11 (1) (a), for "Pakistan", w.e.f. 1st July, 1980. 4This clause (ff) and (fff) was inserted after clause (f) by Act XXI of 1992, s. 6(1)(a) w.e.f. 1st, July 1992. Page# 2

or goods for export are ordinarily kept before clearance by the customs authorities; 5[(ii) “Customs computer system” means the customs computerized entry processing system established by the Board for the purposes of this Act;] 6[7[(iii)]"customs-inland container depot" means any place declared under section 9 to be a customs-inland container depot;] (j) "customs-port" means any place declared undersection 9 to be a port for the shipment and landing of goods; (k) "customs-station" means any customs-port, customs-airport or any land customs-station; 2(kk) "export manifest" means an export manifest delivered under section 53, and includes electronically transmitted export manifest in such cases and in such manner containing such particulars as the board may specify; (l) "goods" means all movable goods and includes- (i) conveyances, (ii) stores and materials, 1[(iii) baggage, (iv)currency andnegotiable instruments; (v) electronic data;] 2(ll) “import manifest” means an import manifest delivered under sections 43 and 44, and includes electronically transmitted import manifest in such cases and in such manner containing such particulars as the Board may specify; (m) "land customs-station" means any place including an inland river port declared under section 9 to be a land customs-station; 5This clause “(ii)” was inserted by Act of 2001, s. 2(Ga), w.e.f. 1st July 2001. 6Renumbered by Act of 2001, s. 2(Ga), w.e.f. 1st July 2001. 7This paragraph was inserted byibid., s. 6(1)(b). 2This clause (kk) was inserted after clause (k) by Act of 2000, s. 8(ka)(d) w.e.f. . 1This sub-clauses was subs. by Act No. of 2001, s. 2 (Gha), w.e.f. 1stJuly, 2001. 2This clause (ll) was inserted after clause (l) by Act of 2000, s. 8(ka)(e) w.e.f. . Page# 3