Customs Act, 2023

†iwR÷vW© bs wW G-1 evsjv‡`k †M‡RU AwZwi³ msL¨v KZ…©c¶ KZ…©K cÖKvwkZ e„n¯úwZevi, b‡f¤^i 13, 2025 Government of the People’s Republic of Bangladesh National Board of Revenue Ministry of Finance NOTIFICATION Dated: 09 November, 2025 S.R.O No-441-Law/2025.—In the exercise of the powers conferred by section 268 of the Customs Act, 2023, the Government is pleased to publish the following English translation of the Act to be called the Authentic English Text of the Act: (Authentic English Text of the Original Bangla Act) Act No. 57 of 2023 An Act to repeal the Customs Act, 1969 and make a new Act by updating and modification thereof WHEREAS it is expedient and necessary to repeal the Customs Act, 1969 (Act No IV of 1969) and make a new Act by updating and modification thereof; THEREFORE, It is hereby enacted as follows:⎯ CHAPTER I PRELIMINARY 1. Short title and commencement.—(1) This Act may be called the Customs Act, 2023. (2) It shall come into force on such date as the Government may, by notification in the official Gazette, appoint. (12111) g~j¨ : UvKv 124.00

12112 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2025 2. Definitions.—In this Act, unless there in anything repugnant in the subject or context,— (1) “Appellate Tribunal” means the Customs, Excise and Value Added Tax Appellate Tribunal constituted under section 225; (2) “import” means bringing any goods into Bangladesh from abroad; (3) “importer” means any person by whom or on whose behalf any goods are imported, and also includes such consignee or person having ownership or right of possession or interest on the goods between the time from importation to the end of customs formalities; (4) “imported” means any such goods brought into or entered into Bangladesh from abroad, and also includes any derelict goods, jetsam goods from the ship, flotsam goods or wreck of sinking ship brought into or arrived in Bangladesh: (5) “import duties and tax” means customs duties and any other duties, tax or charge and regulatory, countervailing, anti-dumping and safeguard duties, as the case may be, related to import or on imported goods leviable under section 18, 19, 20 and 23; but shall not include any fee paid for any service under section 24 or any charge collected by the Board on behalf of any Government authorities; (6) “coastal goods” means goods transported in a vessel from one port to another port in Bangladesh, but does not include imported goods on which customs duties has not been paid; (7) “competent authority” means any Government agency empowered by the law for the execution of functions related to import or export of goods; (8) “agent” means shipping agent, clearing and forwarding agent, cargo agent and freight forwarding agent, including any person licensed under section 243 or shall also include any person permitted to transact any business under section 244; (9) “warehouse” means any place declared under section 11 or licensed under section 12; (10) “warehousing station” means any place declared as a warehousing station under section 10;

evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2025 12113 (11) “cargo declaration” means any cargo declaration given under section 48 or, as the case may be, under section 55; (12) “customs inland container depot” means any area declared as customs inland container depot under section 8; (13) “customs inland riverine-container terminal” means any area declared as customs-inland riverine-container terminal under section 8; (14) “customs-area” means the area of the customs-station specified under section 9 and it also includes that area in which imported goods or goods for export are generally kept before clearance by the customs authorities; (15) “customs computer system” means the customs computerized processing system established or appointed by the Board, which is appropriately or necessarily interconnected with other systems; (16) “officer of customs” means an officer of customs appointed under section 4; (17) “customs airport” means any airport declared as a customs airport under section 8; (18) “customs control” means any activity undertaken by an officer of customs to ensure the compliance of provisions of this Act related to import, export, transit, transfer and storage and location and transfer of imported goods between Bangladesh and other countries or regions; (19) “customs procedure” means any of the following procedure related to customs, namely:— (a) clearance for home consumption; (b) temporary importation; (c) inward processing; (d) outward processing; (e) customs warehousing; (f) transit; (g) transshipment; (h) provisions and stores; (i) export; or (j) any other procedure determined by the Board by notification in the official Gazette.