Customs Act, 2014 (Bangla)

Kv÷gm AvBb, 2014 wej bs------------------2014 Customs Act, 1969 (Act No. IV of 1969)iwnZ Kwiqv hy‡Mvc‡hvMx bZzb AvBb cÖYqbK‡í AvbxZ wej †h‡nZz Kv÷gm m¤úwK©Z wewaweavb hy‡Mvc‡hvMx, mnR, mgwš^Z I mymsnZ Kwiqv bZzb AvBb cÖYqb Kiv mgxPxb I cÖ‡qvRbxq; †m‡nZz GZØvivTheCustoms Act, 1969 (Act No. IV of 1969) iwnZ Kwiqv wbgœiƒc AvBb Kiv nBj:- cÖ_g Aa¨vq cÖviw¤¢K 1|msw¶ß wk‡ivbvg I cÖeZ©b|- (1) GB AvBb Kv÷gm AvBb, 2014 bv‡g AwfwnZ nB‡e| (2) Bnv 1 RyjvB 2016 Zvwi‡L Kvh©Ki nB‡e| 2| msÁv|- welq evcÖm‡½i cwicwš’ ‡Kvb wKQy bv _vwK‡j, GB AvB‡b- (1) ÒAby‡gvw`Z e¨enviKvix(authorized user)Ó, A_© GB AvB‡bi D‡Ïk¨ c~iYK‡í Kv÷gm Kw¤úDUvi wm‡÷g Gi Aby‡gvw`Z e¨enviKvix; (2) ÒAvwcjvZ UªvBey¨bvjÓ A_© aviv 281 Gi Aaxb MwVZ Kv÷gm, G·vBR Ges g~j¨ ms‡hvRb Ki AvwcjvZ UªvBey¨bvj; (3) ÒAvg`vwb ïé I KiÓ A_©cY¨ Avg`vwbi mwnZ m¤úwK©Z evAvg`vwbK…Z c‡Y¨i Dci Av‡ivcbxqaviv 36, aviv 37, aviv 38 I aviv 41 Gi AvIZvq Kv÷gm ïé Ges Ab¨ mKj ïé, Ki ev PvR© Ges †i¸‡jUix, KvD›Uvi‡fBwjs, Gw›U-Wvw¤ús I †mBdMvW© ïé,Z‡e aviv 42 Gi Aaxb cÖ`Ë †Kvb mvwf©‡mi Rb¨ wd ev Ab¨ †Kvb miKvwi KZ©…c‡ÿi c‡ÿ †evW© KZ©„K msM„nxZ PvR© Bnvi AšÍf©y³ nB‡e bv; (4) ÒAvg`vwbK…ZÓ A_© c‡Y¨i †ÿ‡Î, evsjv‡`‡ki evwni nB‡Z †h †Kvbfv‡e(by any means) evsjv‡`‡k Avbv nBqv‡Q ev cÖ‡ekKiv‡bv nBqv‡Q Ggb †Kvb cb¨, Ges evsjv‡`‡k AvbxZ A_ev AvMZ †Kvb cwiZ¨³(derelict) cY¨, RvnvR nB‡Z wbw¶ß(jetsam) cY¨, WzešÍ Rvnv‡Ri fvmgvb(flotsam)cY¨ ev Dnvi aŸsmve‡klI (wreck)Bnvi AšÍf©y³ nB‡e; (5) ÒAvg`vwbKviKÓ A_© GBiƒc e¨w³ hvnvi Øviv ev hvnvi Rb¨ †Kvb cY¨ Avg`vwb Kiv nq Ges D³ cY¨ Avg`vwbi mgq nB‡Z Kv÷gm AvbyôvwbKZv mgvwßi c~e© ch©šÍ Dnvi gvwjKev `L‡ji AwaKvi ev ¯^v_© iwnqv‡Q ev iwn‡e GBiƒc cÖvcK(consignee) ev e¨w³I Bnvi AšÍ©fz³ nB‡e; (6) ÒDcK‚jxq cY¨Ó A_© evsjv‡`‡ki GK e›`i nB‡Z Ab¨ e›`‡i †Kvb ‡bŠhvb‡hv‡M cwienbK…Z cY¨, wKš‘ Kv÷gm ïé cwi‡kvwaZ nq bvB Ggb Avg`vwbK…Z cY¨ Bnvi AšÍfz©³ nB‡e bv; 1

(7) ÒDchy³ KZ©„cÿ(competent authority)ÓA_© evsjv‡`‡k cY¨ Avg`vwb ev evsjv‡`k nB‡Z cY¨ ißvwb m¤úwK©Z Kvh©vejx m¤úv`‡bi Rb¨ AvBb Øviv ÿgZvcÖvß †Kvb miKvwi ms¯’v; (8) ÒG‡R›UÓ A_© wkwcs G‡R›U, wK¬qvwis GÛ d‡ivqvwW©s G‡R›U, Kv‡Mv© G‡R›U I †d«BU d‡ivqvwW©s G‡R›Umn aviv 301 Gi Aaxb jvB‡mÝcÖvß †Kvb e¨vw³, A_ev aviv 302 Gi Aaxb Kvhv©ejx cwiPvjbv Kwievi Rb¨ AbygwZcÖvß †Kvb e¨w³; (9) ÒIq¨vinvDmÒ A_©aviv 22 Gi Aaxb wbhy³ A_ev aviv 23 Gi Aaxb jvB‡mÝK…Z †Kvb ¯’vb; (10) ÒIq¨vinvDwms †÷kbÓ A_©aviv 21 Gi Aaxb Iq¨vinvDwms †÷kb wnmv‡e †NvwlZ †Kvb ¯’vb; (11) ÒKv÷gm wegvbe›`iÓ A_© aviv 19 Gi Aaxb Kv÷gm wegvbe›`i wnmv‡e †NvwlZ †Kvb wegvbe›`i; (12) ÒKv÷gm GjvKvÓ A_© aviv 20 Gi Aaxb wbav©wiZ Kv÷gm †÷k‡bi mxgv, Ges Avg`vwbK…Z A_ev ißvwbi Rb¨ cY¨Kv÷gm KZ…©c¶ KZ…©K Qvo cÖ`v‡bi c~‡e© †h GjvKvq mvaviYZ iw¶Z _v‡K †mB GjvKvI Bnvi AšÍfz©³ nB‡e; (13) ÔÔKv÷gm& Kw¤úDUvi wm‡÷gÓ A_© GB AvB‡bi D‡Ïk¨ c~iYK‡í †evW© KZ…©K cÖwZwôZ evwb‡qvwRZ †Kvb Kv÷gm Kw¤úDUvivBRW& cÖwµqvKiY c×wZ hvnv GZ`&&mswkøó Ab¨vb¨ c×wZi mwnZ h‡_vchy³ ev cÖ‡qvRbxqfv‡e AvšÍtms‡hvMK…Z (interfaced); (14) ÒKv÷gm wbqš¿YÓ A_©GB AvBb Ges evsjv‡`k I Ab¨vb¨ †`k ev A‡ji g‡a¨Avg`vwb, ißvwb, UªvbwRU, ¯’vbvšÍi GesgRy`Ges evsjv‡`‡kAvg`vwbK…Z c‡Y¨i Ae¯’vb I ¯’vbvšÍi m¤úwK©Z Ab¨vb¨ weavb cÖwZcvjb wbwðZ Kwievi D‡Ï‡k¨ Kv÷gm Kg©KZ©v KZ©„K cÖ‡qvMK…Z Kvh©µg; (15) ÒKv÷gm ïéÓ A_© GB AvB‡bi cÖ_g Zdwm‡j DwjøwLZ ïé, A_ev evsjv‡`‡k cY¨ cÖ‡ek evcÖ¯’vb msµvšÍ cÖPwjZ Ab¨ †Kvb AvB‡bi Aaxb †Kvb ïé; (16) ÒKv÷gm Af¨šÍixYK‡›UBbvi wW‡cvÓ A_© aviv 19 Gi Aaxb Kv÷gm Af¨šÍixY K‡›UBbvi wW‡cv wnmv‡e †NvwlZ †Kvb GjvKv; (17) ÒKv÷gm e›`iÓ A_©aviv 19 Gi Aaxb cY¨ †evSvB I Lvjvm Kwievi Rb¨ e›`i wnmv‡e †NvwlZ †Kvb GjvKv; (18) ÒKv÷gm c×wZÓ A_© wb¤œwjwLZ †h †Kvb c×wZ, h_vt- (A) ‡`kxq †fv‡Mi Rb¨ Qvo cÖ`vb; (Av) mvgwqK Avg`vwb; (B) BbIqvW© cÖ‡mwms; 2

(C) AvDUIqvW© cÖ‡mwms; (D) Kv÷gm Iq¨vinvDwms; (E) UªvbwRU; (G) Uªvbwkc‡g›U; (H) im` I fvÛvi mvgMÖx(stores); ev (I) ißvwb| (19) ÒKv÷gm †÷kbÓ A_© †Kvb Kv÷gm e›`i, Kv÷gm wegvbe›`i A_ev †Kvb ¯’j Kv÷gm †÷kb; (20) ÒKv÷gm Kg©KZv©Ó A_© aviv 3 Gi Aaxb wb‡qvMcÖvß †Kvb Kg©KZ©v; (21) ÒKv‡M©v †NvlYvÓ A_© ‡ÿÎg‡Z aviv 67 I aviv 74 Abyhvqx †Kvb Kv‡M©©v †NvlYv; (22) Ò†PvivPvjvbÓ A_© AvcvZZ ejer †Kvb wb‡lavÁv evwewawb‡la jsNb Kwiqv A_ev Av‡ivcYxq Kv÷gm ïé ev Ki duvwK w`qv wb¤œwjwLZ †Kvb cY¨ evsjv‡`‡ki Af¨šÍ‡i Avbqb Kiv ev evwn‡i †bIqv- (A) gv`K `ªe¨, †bkvRvZxq Jla ev mvB†KvUªwcK e¯‘; ev (Av) ¯^Y©evi, ‡iŠc¨evi, cøvwUbvg, c¨vjvwWqvg, †iwWqvg, gnvg~j¨ cv_i, gy`ªv, ¯^Y© ev †iŠc¨ ev cøvwUbvg ev c¨vjvwWqvg ev gnvg~j¨ cv_‡ii ˆZix AjsKvi ev miKvi KZ…©K, mgq mgq, miKvwi †M‡R‡U cÖÁvcb Øviv wba©vwiZ g~‡j¨i AwaK g~j¨gv‡bi Ab¨ †Kvb cY¨; ev (B) †Kvb RvnvR, ‡bŠhvb ev D‡ovRvnvR ev Ab¨ †Kvb hvbevn‡bi †Kvb ¯’v‡b ev †Kvb e¨v‡M‡R ev †Kvb c‡Y¨i g‡a¨ A_ev †Kvb e¨w³i †`‡n †h †Kvb cÖKv‡i jyKv‡bv(concealed) †Kvb cY¨; ev (C) aviv 19 ev 20 Gi Aaxb †NvwlZ ‡Kvb iæU e¨ZxZ Ab¨ †Kvb iy‡U(route) Kv÷gm †÷kb e¨ZxZ Ab¨ †Kvb ¯’vb nB‡Z AvbxZ ev evwn‡i †bIqv †Kvb cY¨; Ges D³ cY¨ DwjøwLZfv‡e Avbqb Kwievi ev evwn‡i †bIqvi Rb¨ †Kvb cÖ‡Póv, cÖ‡ivPbv ev mg_©b Kwievi Bnvi AšÍfy©³ nB‡e; Ges mKj mgRvZxq kã I Awfe¨w³mg~‡ni e¨vL¨v Z`vbymv‡i Kiv nB‡e; (23) Ò†RwU(wharf)ÓA_© aviv 20 Gi `dv (L) Gi Aaxb Kv÷gm e›`‡i cY¨ A_ev †Kvb cY¨†kªYx†evSvB Ges Lvjvm Kwievi Rb¨ Aby‡gvw`Z †Kvb ¯’vb; (24) ÒcY¨Ó A_© mKj A¯’vei cY¨ Ges wb‡¤œv³ cY¨ Bnvi AšÍf©y³ nB‡e- (A) hvbevnb; (Av) im` I fvÛvi (stores & materials)mvgMÖx; (B) e¨v‡MR; Ges (C) gy`ªv Ges wewbgq†hvM¨ `wjjcÎI(negotiable instruments) Bnvi AšÍf©y³ nB‡e; 3