Finance Act 2014

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1|
msw wkivbvg I ceZb|(1) GB AvBb A_ AvBb, 2014 bvg AwfwnZ nBe|
(2) The Provisional Collection of Taxes Act, 1931 (Act No. XVI of
1931) Gi Aaxb Rb^v_ RvixKZ NvlYv mvc, GB AvBb 2014 mbi 1 RyjvB ZvwiL
KvhKi nBe|
( 15419 )
g~j t UvKv 64.00
15420
evsjv`k MRU, AwZwi, Ryb 30, 2014

wZxq Aavq
Stamp Act, 1899 (Act II of 1899) Gi mskvab
2|
Stamp Act, 1899 (Act No. II of 1899) Gi Schedule I Gi
mskvab|Stamp Act, 1899 (Act No. II of 1899) Gi Schedule I Gi Article
No. 48 Gi wecixZ column (2) Gi clause (c) Gi kl DwjwLZ and k I
Explanation Gi Schedule bank wkivbvgvaxb msvi kl DwjwLZ and k
wejy nBe Ges AZtci D clause Gi ci b~Zb clause (cc) Ges Dnvi wecixZ
column (3) G wbic GwU mwbewkZ nBe, h_v:(cc) When an irrevocable power of attorney
comprising immovable property is executed One thousand Taka.|
without any consideration as defined by section
2, clause (2), of the Power of Attorney Act,
2012, authorizing the attorney to sell, to make
contract for sale or to execute mortgage deed in
favour of a bank or a financial institution in
respect of a loan; and
ZZxq Aavq
Customs Act, 1969 (Act No. IV of 1969) Gi mskvab
3|
Act No. IV of 1969 Gi section 192C Gi mskvab|Customs Act,
1969 (Act No. IV of 1969), AZtci Customs Act ewjqv DwjwLZ, Gi section
192C Gi(K)
sub-section (1) Gi(A)
clause (a) Gi sub-clause (ii) Gi cvwZ and kwU

wejy nBe;
(Av)
clause (b) Gi(i)
cvwZ (.) dzjc wPwUi cwieZ ; and

mwgKvjb I kwU cwZvwcZ nBe; Ges
(ii) ci wbic b~Zb clause (c) mshvwRZ nBe, h_v t(c) penalty related pending disputes including
those of customs classification under
mandatory pre-shipment inspection system.;

(L)
15421
sub-section (2) Gi clause (d) Z DwjwLZ goods kwUi ci

, except disputes related to customs classification and
penalty thereof, pending under mandatory pre-shipment
inspection system Kgvwj I kwj mwbewkZ nBe|
Act No. IV of 1969 Gi FIRST SCHEDULE Gi cwZvcb|

4|
Customs Act Gi FIRST SCHEDULE Gi cwieZ GB AvBbi Zdwmj-1 G
DwjwLZ FIRST SCHEDULE (c_Kfve gyw`Z) cwZvwcZ nBe|
PZz_ Aavq
Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984) Gi mskvab
5|
Ordinance No. XXXVI of 1984 Gi section 2 Gi mskvab|
Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984), AZtci D
Ordinance ewjqv DwjwLZ, Gi section 2 Gi clause (15) Gi(K) sub-clause (a) Gi mwgKvjb Gi ci and k mwbewkZ nBe;
(L) sub-clause (b) Gi cv:wZ mwgKvjb Gi ci DwjwLZ and k wejy
nBe; Ges
(M) sub-clause (c) wejy nBe|
6|
Ordinance No. XXXVI of 1984 Gi section 16CCC Gi mskvab|
D Ordinance Gi section 16CCC Gi zero point five zero (0.50%) kwj,
msLv, wP I ebxwji cwieZ zero point three zero (0.30%) kwj, msLv, wP
I ebxwj cwZvwcZ nBe|
7|
Ordinance No. XXXVI of 1984 Gi section 19 Gi mskvab|D
Ordinance Gi section 19 Gi(K) sub-section (11) Gi proviso Z DwjwLZ Bangladesh Shilpa
Bank or Bangladesh Shilpa Rin Sangstha kwji cwieZ
Bangladesh Development Bank Ltd. kwj cwZvwcZ nBe;
(L) sub-section (15) Gi clause (aa) Gi Bangladesh Shilpa Bank
or the Bangladesh Shilpa Rin Sangstha kwji cwieZ
Bangladesh Development Bank Ltd. kwj cwZvwcZ nBe;
15422

(M) sub-section (26) Gi cv:wZ dzjc Gi cwieZ Kvjb cwZvwcZ
nBe Ges AZ:ci wbic b~Zb proviso mshvwRZ nBe, h_v:Provided that where the loan or part thereof referred to in
this sub-section is repaid in a subsequent income year, the
amount so repaid shall be deducted in computing the income
for that subsequent year.|
7K|
Ordinance No.XXXVI of 1984 Gi section 19D Gi wejvc|D

Ordinance Gi section 19D wejy nBe|
8|
Ordinance Gi section 25 Gi sub-section (1) Gi(K) clause (g) Gi with borrowed capital kwji ci from bank or
financial institution kwj mwbewkZ nBe;
(L) clause (gg) Gi with borrowed capital kwji ci from bank
or financial institution kwj mwbewkZ nBe|
9|
Ordinance Gi section 28 Gi sub-section (3) Gi Bangladesh Shilpa Bank,
Bangladesh Shilpa Rin Sangstha kwj I Kgvi cwieZ Bangladesh
Development Bank Ltd. kwj cwZvwcZ nBe|
10|
Ordinance Gi section 29 Gi sub-section (1) Gi clause (xviiia) G DwjwLZ
Bangladesh Shilpa Bank or Bangladesh Shilpa Rin Songstha kwji
cwieZ Bangladesh Development Bank Ltd. kwj cwZvwcZ nBe|
11|
Ordinance Gi section 30 Gi(K) clause (e) Gi two lakh and fifty thousand kwji cwieZ
three lakh and fifty thousand kwj cwZvwcZ nBe;
(L) clause (g) Gi profit ki cwieZ net profit disclosed in the
statement of accounts kwj cwZvwcZ nBe;
(M) clause (h) Gi profit ki cwieZ net profit disclosed in the
statement of accounts kwj cwZvwcZ nBe;
(N) clause (j) Gi disclosed net profit kwji cwieZ net profit
disclosed in the statement of accounts kwj cwZvwcZ nBe;
15423
(O) clause (m) Gi sub-clause (iii) Gi cv:wZ dzjc Gi cwieZ

mwgKvjb cwZvwcZ nBe Ges AZ:ci wbic b~Zb clause (n) mshvwRZ
nBe, h_v:(n) any payment by way of any rent of any property,
whether used for commercial or residential purposes,
otherwise than by a crossed cheque or bank transfer.|
12|
Ordinance Gi section 33 Gi clause (d) Gi (21A) or (24) applies
msLvwj, kwj I ebxwji cwieZ (21A), (21B), (24), (26), (27) or (28)
applies msLvwj, kwj I ebxwj cwZvwcZ nBe|
13|
Ordinance Gi section 35 Gi(K) sub-section (2) Gi cwieZ wbic sub-section (2) cwZvwcZ nBe,
h_v:(2) Notwithstanding anything contained in sub-section (1),
the Board may, in case of any business or profession, or class
of business or profession, or any other source of income, or
any class of persons or class of income, by a general or special
order, direct that the accounts and other documents shall be
maintained in such manner and form, and the mode of
payments of commercial transactions recorded in such manner
and form, as may be prescribed or as may be specified in such
direction; and thereupon the income of the assessee shall be
computed on the basis of the accounts maintained, payments
made and transactions recorded accordingly.;
(L) sub-section (3) Gi certified by a chartered accountant kwji
cwieZ certified by a chartered accountant to the effect that the
accounts are maintained according to the Bangladesh Accounting
Standard (BAS) and reported in accordance with the Bangladesh
Financial Reporting Standard (BFRS) kwj, k msc I ebxwj
cwZvwcZ nBe|
14|
Ordinance No. XXXVI of 1984 Gi section 46B Gi mskvab|D
Ordinance Gi section 46B Gi
(K) DcvUxKvi 2015 msLvi cwieZ 2019 msLv cwZvwcZ nBe;
15424

(L) sub-section (1)
(A) G DwjwLZ 2015 msLvi cwieZ 2019 msLv cwZvwcZ nBe;
(Av) Gi clause (ii) Gi cwieZ wbic clause (ii) cwZvwcZ nBe,
h_v:(ii) Rajshahi, Khulna, Sylhet, Barisal and Rangpur
divisions (excluding City Corporation area) and Rangamati,
Bandarban and Khagrachari districts, for a period of ten
years beginning with the month of commencement of
commercial production of the said undertaking:
Period of Exemption
Rate of Exemption
For the first and second year
100% of income
For the third year
70% of income
For the fourth year
55% of income
For the fifth year
40% of income
For the sixth year
25% of income
For the seventh to tenth year
20% of income:
Provided that any industry engaged in the production of

item as referred to in clause (e) or clause (I) of subsection (2) shall be entitled to exemption from tax
under the provision of this section even if it is set up in
the districts of Dhaka, Gazipur, Narayanganj or
Chittagong.;
(M) sub-section (2) Gi clause (g) Gi ci wbic b~Zb clause (gg)
mwbewkZ nBe, h_v:(gg) brick made of automatic Hybrid Hoffmann
Kiln technology;|
15425
15|
Ordinance No. XXXVI of 1984 Gi section 46C Gi mskvab|D
Ordinance Gi section 46C Gi
(K) DcvUxKvi 2015 msLvi cwieZ 2019 msLv cwZvwcZ nBe;
(L) sub-section (1) Gi 2015 msLvi cwieZ 2019 msLv cwZvwcZ
nBe|
16|
Ordinance Gi section 49 Gi sub-section (1) Gi
(K) wejy clause (i) Gi ci wbic b~Zb clause (ii) mwbewkZ nBe, h_v:(ii) income derived on account of travel agency
commission or incentive bonus;;
(L) clause (zz) Gi cv:wZ dzjc Gi cwieZ mwgKvjb cwZvwcZ nBe
Ges AZtci wbic b~Zb clauses (zza), (zzb), (zzc), (zzd) I (zze)
mshvwRZ nBe, h_v:
(zza) income derived from insurance policy;
(zzb) deduction of tax from local letter of credit (L/C);
(zzc) income derived from any fees, revenue sharing, etc.
from cellular mobile phone operator;
(zzd) income from transfer of share of any stock exchange;
(zze) income from transfer of share of company listed in
any stock exchange;
(zzf) income derived from lease of property.|
17|
Ordinance Gi section 51 Gi
(K) sub-section (1) Gi
(A) ten per cent (10%) kwj, msLv, wP I ebxwji cwieZ
five per cent (5%) kwj, msLv, wP I ebxwj cwZvwcZ
nBe;
(Av) cv:wZ Kvjb Gi cwieZ dzjc cwZvwcZ nBe Ges AZ:ci
proviso wU wejy nBe;
(L) sub-section (3) wejy nBe|
15426
18|
Ordinance Gi section 52 Gi sub-section (1) Gi or local letter of credit
(L/C)," kwj, kmsc, wP, Kgv I ebxwj wejy nBe|
19|
Ordinance No. XXXVI of 1984 Gi section 52A Gi mskvab|D
Ordinance Gi section 52A Gi sub-section (3) Gi(K) clause (a) Gi Taxpayers Identification Number kwji
cwieZ twelve-digit Taxpayers Identification Number kwj
cwZvwcZ nBe;
(L) clause (b) Gi Taxpayers Identification Number kwji
cwZvwcZ nBe;
(M) Explanation Gi clause (a) Gi advertising kwUi ci or
actuarial service" kwj mwbewkZ nBe|
20|
Ordinance No. XXXVI of 1984 Gi section 52D Gi mskvab|D
Ordinance Gi section 52D Gi proviso Gi cv:wZ dzjc Gi cwieZ Kvjb
cwZvwcZ nBe Ges AZ:ci wbic b~Zb proviso mshvwRZ nBe, h_v:
Provided further that no tax shall be deducted under this
section where the cumulative investment at the end of the income
year in the pensioners' savings certificate or wage earners
development bond does not exceed five lakh taka.|
21|
Ordinance No. XXXVI of 1984 Gi section 52F Gi mskvab|D
Ordinance Gi section 52F Gi clauses (a), (b) I (c) Gi cwieZ wbic clauses
(a), (b), (c) I (d) cwZvwcZ nBe, h_v:
(a) taka forty five thousand for one section brick field;
(b) taka seventy thousand for one and half section brick field;
(c) taka ninety thousand for two section brick field;
(d) taka one lakh and fifty thousand for brick field producing
bricks through automatic machine.|
15427
22|
Ordinance No. XXXVI of 1984 G b~Zb section 52JJ Gi mwbek|
D Ordinance Gi wejy section 52J Gi ci wbic b~Zb section 52JJ mwbewkZ
nBe, h_v:
52JJ. Collection of tax from travel agent.Any person
responsible for paying to a resident, any sum by way of
commission or discount or incentive bonus or any other benefits
convertible into money, called by whatever name, for selling
tickets of an airline, or for carrying cargo by air, shall deduct or
collect advance tax at the rate of three per cent at the time of
paying such commission or incentive bonus or any other benefits
or allowing discount.|
23|
Ordinance No. XXXVI of 1984 Gi section 52N Gi mskvab|D
Ordinance Gi section 52N Gi four per cent kwji cwieZ six per cent
kwj cwZvwcZ nBe|
24|
Ordinance No. XXXVI of 1984 Gi section 52S Gi mskvab|D
Ordinance Gi section 52S Gi
(K) DcvUxKvi soft drink kwji ci , etc. Kgv I k mwbewkZ nBe;
(L) `yBevi DwjwLZ soft drinks kwji ci, Dfqvb, or mineral or
bottled water kwj mwbewkZ nBe|
25|
Ordinance No. XXXVI of 1984 G b~Zb sections 52T, 52U I 52V
Gi mshvRb|D Ordinance Gi section 52S Gi ci wbic b~Zb sections 52T,
52U I 52V mshvwRZ nBe, h_v:
52T. Deduction of tax from any payment in excess of premium paid
on life insurance policy.Any person responsible for paying to a
resident, any sum in excess of premium paid for any life insurance policy
maintained with any life insurance company, shall deduct, at the time of
payment of such excess amount to the policy holder, income tax at the rate
of five per cent on such sum:
Provided that no deduction of tax shall be made in case of death of
such policy holder.
52U. Deduction from payment on account of local letter of
credit.The bank or financial institution, through which any local letter
of credit or any financing agreement, called by whatever name, is made
between two or more persons within the country for purchasing or
15428
procuring of any goods and proceeds of such goods are paid, shall deduct
tax at the rate of three per cent, on the total proceeds exceeding five lakh
taka, at the time of paying or crediting such proceeds to the account of the
person or persons providing such goods:
Provided that no tax shall be deducted under this section from the
payment related to local letter of credit (L/C) and any other financing
agreement in respect of purchase or procurement of rice, wheat, potato,
onion, garlic, peas, chickpeas, lentils, ginger, turmeric, dried chillies,
pulses, maize, coarse flour, flour, salt, edible oil, sugar, black pepper,
cinnamon, cardamom, clove, date, cassia leaf and all kinds of fruits.
52V. Deduction from payment by cellular mobile phone
operator.The Principal Officer of a cellular mobile phone operator
company responsible for making any payment, on account of any revenue
sharing or any license fees or any other fees or charges, called by whatever
name, to the regulatory authority, shall deduct tax at the rate of ten per
cent of such payment at the time of credit to the payee or at the time of
payment thereof, whichever is earlier.|
26|
Ordinance Gi section 53A Gi sub-section (1) Gi any college or school
kwji ci or hospital or clinic or diagnostic centre kwj mwbewkZ nBe|
27|
Ordinance No. XXXVI of 1984 Gi section 53DDD Gi mskvab|
D Ordinance Gi section 53DDD Gi five per cent kwji cwieZ three
per cent kwj cwZvwcZ nBe|
28|
Ordinance No. XXXVI of 1984 Gi section 53E Gi mskvab|D
Ordinance Gi section 53E Gi sub-section (2) Gi five per cent kwji
cwieZ three per cent kwj cwZvwcZ nBe|
29|
Ordinance No. XXXVI of 1984 Gi section 53F Gi mskvab|D
Ordinance Gi section 53F Gi sub-section (1) Gi
(K) clause (a) Gi Taxpayers Identification Number kwji
cwZvwcZ nBe;
(L) clause (b) Gi Taxpayers Identification Number kwji
cwZvwcZ nBe|
15429
30|
Ordinance No. XXXVI of 1984 Gi section 53H Gi mskvab|D
Ordinance Gi section 53H Gi cwieZ wbic section 53H cwZvwcZ nBe, h_v:
53H. Collection of tax on transfer, etc. of property.(1) Any
registering officer responsible for registering any document of a person
under the provisions of clause (b), (c) or (e) of sub-section (1) of section
17 of the Registration Act, 1908 (XVI of 1908) shall not register any
document unless tax is paid at such rate as may be prescribed in relation to
the property to which the document relates and on which stamp-duty is
chargeable under Stamp Act, 1899 (II of 1899) by the person whose right,
title or interest is sought to be transferred, assigned, limited or
extinguished thereby, at the time of registration of such document:
Provided that the rate of tax shall not exceed taka ten lakh and
eighty thousand per katha (1.65 decimal) for land, taka six hundred per
square meter for any structure, building, flat, apartment or floor space on
the land, if any, or four per cent of the deed value, whichever is higher.
(2) Nothing in this section shall apply to a document relating to:
(a) sale by a bank or any financial institution as a mortgagee
empowered to sell;
(b) mortgage of any property to any bank or any financial
institution against any loan.
Explanation.- For the purpose of this sub-section, financial
institution shall mean the Bangladesh House Building Finance
Corporation or the Bangladesh Development Bank Ltd. |
31|
Ordinance No. XXXVI of 1984 G b~Zb section 53HH Gi
mwbek|D Ordinance Gi section 53H Gi ci wbic b~Zb section 53HH
mwbewkZ nBe, h_v:
53HH. Collection of tax from lease of property.Any registering
officer responsible for registering under the Registration Act, 1908 (XVI
of 1908) any document in relation to any lease of immovable property for
not less than ten years from any authority formed or established under any
law shall not register such document unless tax is paid at a rate of four per
cent by the lessor on the lease amount of such property.
15430
Explanation:For the purpose of this section, "any authority" shall

mean Rajdhani Unnayan Kartripakkha (RAJUK), Chittagong
Development Authority (CDA), Rajshahi Development Authority (RDA),
Khulna Development Authority (KDA) or National Housing Authority.|
32|
Ordinance No. XXXVI of 1984 Gi section 53K Gi mskvab|D
Ordinance Gi section 53K Gi(K)
DcvUxKvi private radio station kwji ci , etc. Kgv I k

mwbewkZ nBe;
(L)
private radio station on account of advertisement of

purchasing airtime of private television channel or radio
station kwji cwieZ private radio station or any web site on
account of advertisement of purchasing airtime of private
television channel or radio station or such web site kwj
cwZvwcZ nBe|
33|
Ordinance No. XXXVI of 1984 G b~Zb section 53N I 53O Gi
mwbek|D Ordinance Gi section 53M Gi ci wbic b~Zb sections 53N I
53O mwbewkZ nBe; h_v:
"53N. Collection of tax from transfer of share of shareholder of
Stock Exchanges.(1) The Principal Officer of a stock exchange
shall deduct tax at the rate of fifteen per cent on any profits and gains
arising from the transfer of share of a shareholder of stock exchange
established under GPm wWwgDPzqvjvBRkb AvBb, 2013, (2013 mbi
15 bs AvBb) [Exchanges Demutualisation Act, 2013 (Act No. 15 of
2013)] at the time of transfer or declaration of transfer or according
consent to transfer of such share, whichever is earlier.
(2) For the purpose of the computation of profits and gains of share
under sub-section (1), the cost of acquisition of such share shall be
the cost of acquisition incurred before GPm wWwgDPzqvjvBRkb
AvBb, 2013, (2013 mbi 15 bs AvBb) [Exchanges Demutualisation Act,
2013 (Act No. 15 of 2013)] came into force.
53O. Deduction of tax from gains of securities traded in the
Stock Exchanges.(1) The Principal Officer of a company holding
Trading Right Entitlement Certificate (TREC) under GPm
wWwgDPzqvjvBRkb AvBb, 2013, (2013 mbi 15 bs AvBb) of any stock
exchange dealing in shares or securities listed with such stock
exchange or a bank or merchant bank or financial institution
maintaining account of any investor of shares or securities shall
deduct tax at the rate of ten percent of the realised gains derived by
any compay, as defined in clause (20) of section 2 of this Ordinance,
or firm before closing of a financial year.
15431
(2) For the purpose of calculation of the realised gain of a share or

security under sub-section (1), proportionate average cost of such
share or security including all commissions, fees or interest of any
loan or advance paid or charged in relation to the transfer of share or
security shall be deducted from the sale value of such shares or
securities.|
34|
Ordinance Gi section 54 Gi sub-section (1) Gi clause (b) Gi sub-clause (ii)
Gi "at the rate of ten per cent" kwji cwieZ at the rate of ten per cent
where the person receiving such dividend furnishes his twelve-digit
Taxpayer's Identification Number (TIN) to the payer or fifteen per cent
where the person receiving such dividend fails to furnish his twelve-digit
Taxpayer's Identification Number (TIN) to the payer kwj, kmscmg~n
I ebxwj cwZvwcZ nBe|
35|
Ordinance Gi section 74 Gi sub-section (1) Gi cwieZ wbic b~Zb subsection (1) cwZvwcZ nBe, h_v:
(1) Every person who is required to file a return under section 75,
77, 78, 89(2), 91(3) or 93(1) shall, on or before the date on which
he files the return, pay the amount of tax payable by him on the
basis of such return or as per provision of section 16CCC, which
ever is higher, as reduced by the amount of any tax deducted from
his income or paid by him in accordance with the provisions of this
Chapter.|
36|
Ordinance Gi section 75 Gi
(K) sub-section (1A) Gi
(A) clause (a) Gi sub-clause (i) I (iii) wejy nBe;
(Av) clause (e) Gi union parishad, kwj I Kgv wejy nBe;
(B) clause (g) wejy nBe|
37|
Ordinance Gi section 82 Gi proviso Gi
(K) clause (b) Gi cv:wZ and k wejy nBe;
(L) clause (c) Gi cv:wZ dzj c Gi cwieZ ; and mwgKvjb I k
cwZvwcZ nBe Ges AZ:ci wbic b~Zb clause (d) mshvwRZ nBe, h_v:
(d)
such return shall mention twelve-digit Taxpayer's

Identification Number. |
15432
38|
Ordinance Gi section 82A Gi provided Gi(K) clause (a) Gi cv:wZ and k wejy nBe;
(L) clause (b) Gi cv:wZ dzj c Gi cwieZ ; and mwgKvjb I k cwZvwcZ
nBe Ges AZ:ci wbic b~Zb clause (c) mshvwRZ nBe, h_v:
(c) such return contains twelve-digit Taxpayer's Identification
Number (TIN).|
39|
Ordinance No. XXXVI of 1984 Gi section 82BB Gi mskvab|
D Ordinance Gi section 82BB Gi(K) sub-section (2) Gi cwieZ wbic sub-section (2) cwZvwcZ nBe, h_v: (2) A return shall be taken to be completed, if
(a) it is filed in accordance with provision of sub-section
(2) or sub-section (3) of section 75;
(b) tax has been paid in accordance with provision of
section 74; and
(c) twelve-digit Taxpayer's Identification Number (TIN) is
mentioned in it.;
(L) sub-section (3) Gi cv:wZ dzjc Gi cwieZ Kvjb cwZvwcZ nBe Ges
AZ:ci wbic proviso mshvwRZ nBe, h_v:Provided that a return of income filed under this section
shall not be selected for audit where such return shows at
least twenty per cent higher income than the income assessed
or shown in the return of the immediately by preceding
assessment year and such return
(a) is accompanied by corroborative evidence in
support of income exempted from tax;
(b) is accompanied by a copy of bank statement or
account statement, as the case may be, in support of
any sum or aggregate of sums of loan exceeding
taka five lakh taken from any person during the
income year;
(c) does not show receipt of gift during the year;
15433
(d) does not show any income chargeable to tax at a

rate reduced under section 44; or
(e) does not show or result any refund.|
Ordinance No. XXXVI of 1984 Gi section 82C Gi mskvab|D
40|
Ordinance Gi section 82C Gi sub-section (2) Gi(K) clause (a) Gi or local Letter of Credit (L/C) kwj, kmsc,
wP I ebxwj wejy nBe;
(L) clause (ee) Gi ci wbic b~Zb clause (eee) mwbewkZ nBe, h_v:
(eee) the amount received as interest from pensioners'
savings certificate or wage earners development
bond for which tax has been deducted under
section 52D; ;
(M) clause (s) Gi ci wbic b~Zb clauses (ss) I (sss) mwbewkZ nBe, h_v:(ss) income derived from transfer of share of Stock
Exchange on which tax is deducted under section
53N;
(sss) income derived from transfer of share or securities
traded in the stock exchange for which tax is
deducted under section 53O;
(N) proviso Gi cwieZ wbic proviso cwZvwcZ nBe, h_v:Provided that provisions of sub-section (1) shall not be
applicable in the case of clause (a) of this sub-section with
respect to(a) a contractor of an oil company or a sub-contractor to
the contractor of an oil company as may be prescribed;
(b) oil marketing companies and its dealer or agent
excluding petrol pump station;
(c) any company engaged in oil refinery;
(d) any company engaged in gas transmission. |
15434
41|

[wejy]
42|
Ordinance No. XXXVI of 1984 Gi section 107EE Gi mwbek|
D Ordinance Gi section 107E Gi ci wbic b~Zb section 107EE mwbewkZ
nBe, h_v:107EE. Statement of international transactions to be
submitted.- Every person who has entered into an international
transaction shall furnish, along with the return of income, a
statement of international transactions in the form and manner as
may be prescribed.|
43|
[wejy]
44|
Ordinance Gi section 123 Gi cwieZ wbic section 123 cwZvwcZ nBe, h_v: 123. Penalty for not maintaining accounts in the prescribed
manner-(1) Where any person, not having income from house property,
has, without reasonable cause, failed to comply with the provisions of any
order or rule made in pursuance of, or for the purposes of section 35(2),
the Deputy Commissioner of Taxes, may impose upon him a penalty at the
rate of a sum not exceeding(a) one and a half times the amount of tax payable by him;
(b) one hundred Taka where the total income of such person does
not exceed the maximum amount on which tax is not
chargeable.
(2) Where any person, having income from house property, has, without
reasonable cause, failed to comply with the provisions of any order or rule
made in pursuance of, or for the purposes of section 35(2), the Deputy
Commissioner of Taxes, shall impose upon him a penalty of fifty percent
of taxes payable on house property income or five thousand taka,
whichever is higher.|
45|
Ordinance Gi section 128 Gi sub-section (1) G, `yBevi DwjwLZ, ten percent
kwji cwieZ, Dfqvb, fifteen per cent kwj cwZvwcZ nBe|
15435
46|
Ordinance No. XXXVI of 1984 Gi section 129A Gi mwbek|D
Ordinance Gi wejy section 129 Gi ci wbic b~Zb section 129A mwbewkZ
nBe, h_v:129A. Penalty for incorrect or false audit report by chartered
accountant.-Where, in the course of any proceeding under this
Ordinance, the Deputy Commissioner of Taxes, the Appellate Joint
Commissioner, the Commissioner of Taxes (Appeals) or the
Appellate Tribunal is satisfied beyond reasonable doubt that the
audit report(a) is not certified by a chartered accountant to the effect that the
accounts are maintained according to the Bangladesh
Accounting Standard (BAS) and reported in accordance with
the Bangladesh Financial Reporting Standard (BFRS), or
(b) is false or incorrect,
he shall impose upon such chartered accountant a penalty of a sum
not less than fifty thousand taka but not more than two lakh taka.|
47|
Ordinance No. XXXVI of 1984 Gi section 163 mskvab|D
Ordinance Gi section 163 Gi sub-section (3) Gi clause (r) Gi cv:wZ
dzjc Gi cwieZ mwgKvjb cwZvwcZ nBe Ges AZ:ci wbic b~Zb clause (s)
mshvwRZ nBe, h_v:(s) the particulars of any assessee mentioned in the certificate
issued under section 184B to any person or authority
mentioned in sub-section (1) of section 184A for the purpose
of verifying the authenticity of the twelve-digit Taxpayers
Identification Number (TIN). |
48|
Ordinance Gi section 173 Gi sub-section (5) Gi 121 msLvi cwieZ
121A msLv cwZvwcZ nBe|
49|
Ordinance No. XXXVI of 1984 Gi section 184A Gi cwZvcb|
D Ordinance Gi section 184A cwieZ wbic section 184A cwZvwcZ nBe,
h_v:
184A. Requirement of certificate or acknowledgment receipt
containing twelve-digit Taxpayers Identification Number of
return of income in certain cases.- (1) Notwithstanding anything
15436

contained in this Ordinance, a person shall be required to submit an
acknowledgement receipt containing twelve-digit Taxpayers
Identification Number of the return of income filed for the
immediate preceding assessment year or a certificate from the
concerned Deputy Commissioner of Taxes or a computer
generated certificate communicated by a computer system as may
be authorised by the Board in this behalf or, in case of an old
assessee, a certificate by the Deputy Commissioner of Taxes
containing twelve-digit Taxpayers Identification Number and
assessment completion information to the concerned authority, by
any person at the time of(a) opening a letter of credit for the purpose of import;
(aa) submitting an application for the purpose of obtaining an
import registration certificate;
(b) renewal of trade license in the area of a city corporation or of a
Paurashava ;
(c) submitting tender documents for the purpose of supply of
goods, execution of a contract or for rendering services;
(d) submitting an application for membership of a club registered
under Kvvbx AvBb, 1994 (1994 mbi 18 bs AvBb);
(e) issuance or renewal of license or enlistment of a surveyor of
general insurance;
(f) registration for purchase of land, building or an apartment
situated within any city corporation or any paurashava of a district
headquarter, deed value of which exceeds one lakh taka;
(ff) provisions of clause (f) shall not apply in case of registration
for purchase of land, building or an apartment situated within any
city corporation, by a non resident Bangladeshi;
(g) registration , change of ownership or renewal of fitness of a car,
jeep or a microbus;
(h) sanction of loan exceeding five lakh taka to a person by a
commercial bank or a leasing company;
(i) issue of credit card;
15437
(j) issue of practicing license to a doctor, a chartered accountant, a

cost and management accountant, a lawyer or an income tax
practitioner;
(k) giving ISD connection to any kind of telephone;
(l) being director of a company or sponsor shareholder of a
company;
(m) submission of application for a license as a Nikah Registrar
under the Muslim Marriages and Divorces (Registration) Act. 1974
(LII of 1974):
Provided that a person who has already obtained the license of a
Nikah Registrar shall be required to obtain such certificate within
three months from the date of commencement of this provision;
(n) applying for or renewal of membership of any trade body;
(o) submitting a plan for construction of building for the purpose
of obtaining approval from Rajdhani Unnayan Kartripakkha
(Rajuk), Chittagong Development Authority (CDA), Khulna
Development Authority (KDA) and Rajshahi Development
Authority (RDA);
(p) issuance of drug license ;
(q) applying for connection of gas for commercial purpose in a city
corporation, paurashava or cantonment board;
(r) applying for connection of electricity for commercial purpose in
a city corporation, paurashava or cantonment board;
(s) registration, change of ownership or renewal of fitness of a bus,
truck, prime mover, lorry etc., plying for hire ;
(t) issuance or renewal of survey certificate of a water vessel
including launch, steamer, fishing trawler, cargo, coaster and
dump-burge etc., plying for hire;
(u) registration or renewal of certificate as agent of an insurance
company;
(v) permission or renewal of permission for the manufacture of
bricks by Deputy Commissioner's office in a district or Directorate
of Environment, as the case may be;
(w) submitting nomination form for any election in upazilla,
paurasabha, city corporation or Jatiya Sangsad.
15438
(2) Having received the certificate or acknowledgement receipt of

return of income as mentioned in sub-section (1), the concerned
authority shall verify the authenticity of the twelve-digit
Taxpayers Identification Number (TIN) as may be prescribed by
the Board.|
50|
Ordinance No. XXXVI of 1984 Gi section 184AA Gi mskvab|
D Ordinance Gi section 184AA Gi(K) DcvwUKvi Taxpayers Identification Number (TIN) kwji
c~e Twelve-digit kwj, kmsc I ebxwj mwbewkZ nBe;
(L) tax-payers identification number kwji cwieZ twelvedigit Tax-payers Identification Number kwj cwZvwcZ nBe|
51|
Ordinance No. XXXVI of 1984 Gi section 184B Gi
mskvab|D Ordinance Gi section 184B Gi(K) sub-section (1) Gi cwieZ wbic sub-section (1) cwZvwcZ nBe, h_v:(1) Every assessee or any person who applies manually or
electronically for a Taxpayers Identification Number will be
issued a certificate containing twelve-digit Taxpayers
Identification Number and such other particulars in such manner as
may be prescribed:
Provided that twelve-digit Tax-payers Identification Number
may be issued without any application where any income tax
authority has found a person having taxable income during the year
and possesses such necessary information of that person for
issuance of twelve-digit Tax-payers Identification Number. ;
(L) sub-section (2) Gi DwjwLZ thereafter issue a new kwji ci
twelve-digit kwj mwbewkZ nBe;
(M) sub-section (2) Gi ci wbic b~Zb sub-section (3) mshvwRZ nBe, h_v:(3) Every existing assessee having ten-digit Tax-payers
Identification Number or a Temporary Registration Number (TRN)
shall have to obtain twelve-digit Tax-payers Identification Number
(TIN) before the last date of submission of return of income as
required under section 75.|
15439
52|
Ordinance No. XXXVI of 1984 Gi section 184C Gi mskvab|
Ordinance Gi section 184C Gi, `yBevi DwjwLZ, tax-payers identification
number kwji c~e, Dfq vb, twelve-digit kwj mwbewkZ nBe|
53|
Ordinance No. XXXVI of 1984 Gi section 184D Gi mskvab|
D Ordinance Gi section 184D Gi(K) DcvwUKvi for collection and detection of evasion of taxes
kwj wejy nBe;
(L) sub-section (1) Gi clause (a) Gi outstanding performance
kwji ci in collection kwji cwieZ , collection Kgv I k
cwZvwcZ nBe|
54|
Ordinance No. XXXVI of 1984 Gi THIRD SCHEDULE Gi
mskvab|D Ordinance Gi THIRD SCHEDULE Gi(K) paragraph 3 Gi TABLE Gi(A) column 1 Gi serial number 2 Ges Dnvi wecixZ column 2 Ges 3 G DwjwLZ
GwUmg~ni ci wbic b~Zb serial number 2A Ges Dnvi wecixZ, h_vg, column
2 Ges 3 Z wbic GwUmg~n mwbewkZ nBe, h_v:2A. Office equipment-------------10;
(Av) column 1 Gi serial number 3 Gi wecixZ column 2 Gi AvIZvaxb
GwU 2(e) Gi cwieZ wbic GwU 2(e) cwZvwcZ nBe, h_v:(e) physical infrastructure(i) Bridge ----------------------------
(ii) Road -----------------------------
(iii) Fly over -------------------------
(iv) Pavement runway, taxiway
2.5
(v) Apron, termac
2.5
(vi) Boarding bridge
10
(vii) Communication, Navigation aid and

other equipments
5.|
15440
(L) paragraph 7A Gi ci wbic b~Zb paragraph 7B mshvwRZ nBe, h_v:7B. Accelerated depreciation allowance on machinery and
plant.(1) In the case of any machinery or plant (other than office
appliances and road transport vehicles) which, not having been
previously used in Bangladesh, has been or is used in an industrial
undertaking as referred to in section 46B of the Ordinance and set up in
Bangladesh between the first day of July, 2014 and the thirtieth day of
June, 2019 (both days inclusive), an amount by way of accelerated
depreciation allowance shall, subject to the conditions set out in subparagraph (2), be allowed and computed as follows, namely :(a) for the first year in which fifty per cent of the actual cost of
the undertaking starts plant and machinery to the assessee
commercial production
(b) for the second year --
thirty per cent of the actual cost of

plant and machinery to the assessee
(c) for the third year --
twenty per cent of the actual cost of

plant and machinery to the assessee.
(2) The industrial undertaking referred to in sub-paragraph (1) shall

fulfil the following conditions, namely:(a) that the industrial undertaking is owned and managed by a
Bangladeshi company, or a body corporate formed in
pursuance of an Act of Parliament, having its registered office
in Bangladesh;
(b) that it belongs to the industrial undertaking as specified in subsection (2) of section 46B;
(c) that the particulars required for the purpose of entitlement to, or
claiming accelerated depreciation allowance under this
paragraph have been furnished; and
(d) that the application in the prescribed form for accelerated
depreciation allowance under this paragraph, as verified in the
prescribed manner, is made to the Board within six months
from the end of the month of commencement of commercial
production; and the application is accompanied by a
declaration in writing that the undertaking has not been
approved for, and that no application in respect of the
15441
undertaking has been made or shall be made to the Board for

approval of, exemption from payment of tax under section 46B
or 46C of this Ordinance for any period.
(3) The machinery or plant on which accelerated depreciation has been
allowed under this paragraph shall not be entitled to any other
depreciation allowance under this Ordinance.;
(M) paragraph 10A Gi(A) sub-paragraph (1) Gi license fees on or after kwji cwieZ
license fees before or after kwj cwZvwcZ nBe;
(Av) sub-paragraph (2) Gi Spectrum Assignment fees kwji ci
,GSM license fees, license acquisition fees or license renewal
fees kwj mwbewkZ nBe;
(B) sub-section (2) Gi cv:wZ dzjc Gi cwieZ Kvjb cwZvwcZ nBe
Ges AZ:ci wbgic Proviso mshvwRZ nBe, h_v:Provided that the amortization of fees shall be allowed from
assessment year 2013-2014.|
55|
Ordinance No. XXXVI of 1984 Gi SIXTH SCHEDULE, PART A
Gi mskvab|D Ordinance Gi SIXTH SCHEDULE, PART A Gi(K) paragraph 1A Gi cwieZ wbic paragraph 1A cwZvwcZ
nBe, h_v:1A. Any service charge derived from operation of
micro credit by a non-government organisation
registered with NGO Affairs Bureau.
Explanation.- For the purpose of this paragraph,
"service charge" means any financial charge or interest
or share of profit, called by whatever name, paid or
payable by the loan recipient for the amount borrowed
under micro credit programme from the nongovernment organisation. ;
(L) paragraph 2 Gi Any income of a religious or charitable
institution derived from voluntary contributions
kwji cwieZ Any voluntary contributions received by
a religious or charitable institution kwj cwZvwcZ
nBe;
15442

(M) paragraph 4 Gi sub-paragraph (2) Gi Companies Profits
(Workers Participation) Act, 1968 (XII of 1968)
kwj, Kgv, msLvwj I ebxwji cwieZ evsjv`k kg AvBb,
2006 (2006 mbi 42 bs AvBb), Bangladesh Labour Act,
2006 (Act No. XLII of 2006) kwj, Kgvwj, msLvwj I
ebxwj cwZvwcZ nBe;
(N) paragraph 11A Gi ten thousand kwji cwieZ twenty
thousand kwj cwZvwcZ nBe;
(NN) paragraph 21 Gi sub-paragraph (d) Gi Companies
Profit (Workers Participation), Act, 1968 (XII of
1968) kwj, Kgv, msLvwj I ebxwji cwieZ evsjv`k
kg AvBb, 2006 (2006 mbi 42 bs AvBb), Bangladesh
Labour Act, 2006 (Act. No. XLII of 2006) kwj, Kgv,
msLvwj I ebxwj cwZvwcZ nBe;
(O)
paragraph 29 Gi fifty thousand kwji cwieZ two

lakh kwj cwZvwcZ nBe;
(P)
wejy paragraph 32 Gi ci wbic b~Zb paragraph 32A

mshvwRZ nBe, h_v:32A. Any sum or aggregate of sums received as
interest from pensioners' savings certificate or
wage earners bond where the total accumulated
investment at the end of the relevant income year
in such certificate or bond does not exceed taka
five lakh.;
(Q) paragraph 33 Gi(A) software development and kwji cwieZ

software development or Nationwide Telecommunication Transmission Network (NTTN) or kwj, kmsc
I ebxwj cwZvwcZ nBe;
(Av) 2015 msLvi cwieZ 2019 msLv cwZvwcZ nBe;
(R) paragraph 34 Gi sub-paragraph (a) Gi cwieZ wbic subparagraph (a) cwZvwcZ nBe, h_v:(a) if such income exceeds taka one lakh and fifty
thousand, the person shall invest an amount not less
than ten percent of the said income in the purchase
of bond or securities issued by the Government
within six months from the end of the income year
and hold such bond or securities till maturity of
such bond or securities;;

(S)
15443
paragraph 44- Gi
(A) 2015 msLvwji cwieZ 2019 cwZvwcZ nBe;
(Av) sub-paragraph (ii) Gi cwieZ wbic sub-paragraph
(ii) cwZvwcZ nBe, h_v :
(ii) Rajshahi, Khulna, Sylhet, Rangpur and Barisal
divisions and Rangamati, Bandarban and Khagrachari
districts for a period of ten years beginning with the
month of commencement of commercial exhibition :
Period of Exemption
For the first three years (first, second and third year)
For the next three years (fourth, fifth and sixth year)
For the next four years (seventh to tenth years)
Rate of Exemption
100% of income;
50% of oncome
25% of income
(T) paragraph 45 Gi
(A) 2015 msLvwji cwieZ 2019 cwZvwcZ nBe;
(Av) sub-paragraph (i) Ges sub-paragraph (ii) Gi cwieZ
wbic sub-paragraph (i) Ges sub-paragraph (ii) cwZvwcZ
nBe, h_v :
(i) Dhaka or Chittagong divisions (excluding city
corporation area and Rangamati, Bandarban and
Khagrachari districts) for a period of five years
beginning with the month of commencement of
commercial production :
Period of Exemption
Rate of Exemption
For the first two years (first and second year)
100% of income
For the next two years (third and fourth year)
50% of income
For the next one year (fifth year)
25% of income
(ii) Rajshahi, Khulna, Sylhet, Rangpur and Barisal divisions

(excluding city corporation area) and Rangamati, Bandarban
and Khagrachari districts for a period of ten years beginning
with the month of commencement of commercial exhibition :
Period of Exemption
For the first three years (first, second and third year)
Rate of Exemption
100% of income
For the next three years (fourth, fifth and sixth year)
50% of income
For the next four years (seventh to tenth year)
25% of income
15444

(U) paragraph 47 Gi ci wbic b~Zb paragraphs 48, 49, 50, 51
I 52 mshvwRZ nBe, h_v:48. Any income earned in abroad by an individual assessee
being a Bangladeshi citizen and brought any such
income into Bangladesh as per existing laws applicable
in respect of foreign remittance.
49. Income of an assessee donated in an income year by a
crossed cheque to any girls' school or girls' college
approved by the Ministry of Education of the
government.
crossed cheque to any Technical and Vocational
Training Institute approved by the Ministry of
Education of the government.
crossed cheque to any national level institution engaged
in the Research & Development (R&D) of agriculture,
science, techonology and industrial development.|
56|
AvqKi|(1) Dc-aviv (3) Gi weavbvejx mvc, 2014 mvji 1 RyjvB ZvwiL
Avi Ki ermii Rb Kvb Ki wbaviYi GB AvBbi Zdwmj-2 G wbw` Ki nvi
Abyhvqx AvqKi avh nBe|
(2) h mKj Income-tax Ordinance, 1984 (Ord. No. XXXVI of
1984) Gi SECOND SCHEDULE (jUvix Avq msv) chvR nBe m mKj
AvivcYhvM Ki D SCHEDULE AbymviB avh Kiv nBe, wK Kii nvi wbaviYi
Dc-aviv (1) Gi weavb cqvM KwiZ nBe|
(3) Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984) Gi
Chapter VII Abymvi Ki KZbi wbwg Zdwmj-2 G (AvqKi nvi msv) ewYZ nvi
2014 mvji 1 RyjvB ZvwiL Avi Ges 2015 mvji 30 Ryb ZvwiL mgvc ermii Rb
chvR nBe|
(4) GB avivq Ges GB avivi Aaxb AvivwcZ AvqKi nvii Dk eeZ gvU
Avq (total income) ewjZ Income-tax Ordinance, 1984 (Ord. No. XXXVI
of 1984) Gi weavb Abymvi wbiwcZ gvU Avq (total income) eySvBe|
57|
mviPvR|Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984)
Gi AvIZvq 2014 mvji 1 RyjvB nBZ Avi Ki ermii Rb Kvb Ki wbaviYi
Zdwmj-2 Gi wZxq Ask wbw` nvi Abyhvqx mviPvR avh nBe|
15445
cg Aavq
g~j mshvRb Ki AvBb, 1991 (1991 mbi 22 bs AvBb) Gi mskvab
58|
1991 mbi 22 bs AvBbi aviv 9 Gi mskvab|g~j mshvRb Ki AvBb, 1991
(1991 mbi 22 bs AvBb), AZtci D AvBb ewjqv DwjwLZ, Gi aviv 9 Gi Dc-aviv (1)
Gi `dv (K) Z DwjwLZ cY Drcv`b kwji ci ev mev c`vb kwj mwbewkZ
nBe|
59|
1991 mbi 22 bs AvBbi aviv 15 Gi mskvab|D AvBbi aviv 15 Gi
Dc-aviv (3K) wejy nBe|
60|
1991 mbi 22 bs AvBbi aviv 24 Gi mskvab|D AvBbi aviv 24 Gi
Dc-aviv (1) Gi cwieZ wbic Dc-aviv (1) cwZvwcZ nBe, h_v:
(1) g~j mshvRb Ki KgKZvMY GB AvBbi Aaxb Zvnvì `vwqZ cvjbi Rb
wbewYZ KZc, KgKZv ev m`mi mnvqZv hvPbv KwiZ cvwie Ges Dnviv Dic
mnvqZv c`vb eva _vwKe, h_v:
(K) evsjv`k cywjk, eWvi MvW evsjv`k, evsjv`k Kv MvW I Avbmvi
evwnbxi h Kvbv m`m;
(L) g~j mshvRb Ki, AveMvix , AvqKi I gv`K è msv KgKv
cwiPvjbv I wbqYKvix mKj KgKZv;
(M) Mvm, we`yr, cvwb, Uwjdvb ev Abyic mev c`vbKvix msvi mKj
KgKZv;
(N) mKj evsK KgKZv;
(O) BDwbqb cwil`, DcRjv cwil`, cimfv, Rjv cwil` I wmwU
Kcvikbi KZc; Ges
(P) Ab h Kvbv miKvix KgKZv||
61|
1991 mbi 22 bs AvBbi aviv 26 Gi mskvab|D AvBbi aviv 26 Gi Dcaviv (4) G DwjwLZ ivR^ kwUi cwieZ Ki kwU cwZvwcZ nBe|
62|
1991 mbi 22 bs AvBbi aviv 37 Gi mskvab|D AvBbi aviv 37 Gi Dcaviv (2) Gi `dv (O) Z DwjwLZ DcKiY q msv Z_ kwji ci 24 NUvi ga
msLv I kwj mwbewkZ nBe|
15446
63|
1991 mbi 22 bs AvBbi aviv 41 Gi mskvab|D AvBbi aviv 41 G
DwjwLZ Dchy Rwigvbv c`vbc~eK kwji cwieZ dvuwKKZ Kii mewb GK PZz_vsk
nBZ mevP Aavsk ch Rwigvbv AvivcYc~eK kwj cwZvwcZ nBe|
64|
1991 mbi 22 bs AvBbi wZxq Zdwmji mskvab|D AvBbi wZxq
Zdwmji AbyQ` 7 Gi
(K) `dv (N) wejy nBe;
(L) `dv (O) Gi cwieZ wbic `dv (O) cwZvwcZ nBe, h_v:
(O) KwlKvRi mwnZ mswk cvKvgvKo `gb I evjvBbvkK Kvhg;;
(M)
`dv (Q) Gi cvwZ ùvwoi cwieZ mwgKvjb cwZvwcZ nBe, Ges

AZtci wbic b~Zb `dv (R) mshvwRZ nBe, h_v:
(R) BDwbqb cwil` KZK cwiPvwjZ KvRi wewbgq Lv` (KvweLv) Kgm~Px
Ges KvRi wewbgq UvKv (KvweUv) Kgm~Px||
65|
1991 mbi 22 bs AvBbi ZZxq Zdwmji cwZvcb|D AvBbi ZZxq
Zdwmji cwieZ wbic ZZxq Zdwmj cwZvwcZ nBe, h_v:
ZZxq Zdwmj
(aviv 7 è)
mc~iK AvivchvM cY I mevmg~n
GB Zdwmji
(K) c_g Ask ewYZ mc~iK AvivchvM cYmg~ni Customs Act, 1969
Gi FIRST SCHEDULE Gi Kjvg (1) G ewYZ wkibvgv msLv (Heading No.)
mg~ni wecixZ Kjvg (2) G DwjwLZ mvgmc~Y bvgKiY KvW (H.S. Code) Gi
AvIZvaxb Kjvg (3) G ewYZ cYmg~ni Dci, Ges
(L)
wZxq Ask ewYZ m~iK AvivchvM mevmg~ni Dnvi Kjvg (1) G

ewYZ wkibvgv msLvi wecixZ Kjvg (2) G DwjwLZ mevi KvWi AvIZvaxb Kjvg
(3) G ewYZ mevmg~ni Dci, Kjvg (4) G ewYZ nvi mc~iK AvivcYxq nBe,
h_v:
15447
c_g Ask
m~iK AvivchvM cYmg~n
wkibvgv msLv mvgmc~Y
(Heading bvgKiY KvW
(H.S. Code)
No.)
cYmg~ni weeiY
(Description of Goods)
m~iK
nvi
(%)
(1)
(2)
(3)
(4)
03.02
mKj
GBP,Gm,KvW
Fish, fresh or chilled, excluding fish fillets

and other fish meat of heading 03.04.
15
03.03
mKj
GBP,Gm,KvW
Fish, frozen, excluding fish fillets and

other fish meat of heading 03.04.
15
03.04
Fish fillets and other fish meat (whether or

mKj
GBP,Gm,KvW not minced), fresh, chilled or frozen.
15
03.05
0305.10.10
gvbyli LvIqvi DchvMx gvQi UzKiv ev ov

(AvovB KwR ch gvoK ev wUbRvZ)
10
0305.31.90 Kbv, jeYv ev jeYi èY msiwZ wK

0305.32.90 a~gvwqZ bq Ggb KvUv Qvovbv gvQ (AvovB KwR
0305.39.90 ch gvoK ev wUbRvZ eZxZ)
10
0305.59.90 Abvb Kbv gvQ (jeYv nDK ev bv nDK),

a~gvwqZ bq (AvovB KwR ch gvoK ev wUbRvZ
eZxZ)
10
03.06
0306.16.00 wngvwqZ wPswo

0306.17.00
15
04.02
0402.10.10
0402.21.10
0402.29.10
ov `yat LyPiv cvwKs (AvovB KwR ch)
20
04.05
mKj
GBP,Gm,KvW
gvLb Ges Abvb `yRvZ Pwe I Zj; WBix

Wm&
15
07.02
mKj
ZvRv ev Vvv UgUv
GBP,Gm,KvW
15
07.09
mKj
Other vegetables, fresh or chilled.
GBP,Gm,KvW
15
08.02
0802.90.11 ZvRv ev Kbv mycvwi, Lvmv Qvovbv nDK ev bv

0802.90.19 nDK
15
15448

(Heading bvgKiY KvW
(H.S. Code)
No.)
cYmg~ni weeiY
m~iK
nvi
(%)
(3)
(4)
(1)
(2)
08.04
0804.50.31
0804.50.39
08.05
0805.10.10 ZvRv ev Kbv Kgjvjey

0805.10.90
20
0805.20.10 ZvRv ev Kbv jeyRvZxq dj

0805.20.90
20
0805.40.10 ZvRv ev Kbv Avyi

0805.40.90
20
0805.50.10
0805.50.90
ZvRv ev Kbv jey
20
0805.90.11
0805.90.19
0805.90.21
0805.90.29
ZvRv ev Kbv Abvb jey RvZxq dj
20
ZvRv ev Kbv Avg
20
08.06
mKj
ZvRv ev Kbv Avyi dj
GBP,Gm,KvW
20
08.07
mKj
Melons (including watermelons) and
GBP,Gm,KvW papaws (papayas), fresh.
20
08.08
mKj
ZvRv Avcj, bvkcvwZ I KzBm
GBP,Gm,KvW
20
08.09
mKj
Apricots, cherries, peaches (including
GBP,Gm,KvW nectarines), plums and sloes, fresh
20
08.10
mKj
GBP,Gm,KvW
Abvb ZvRv dj
20
09.02
0902.30.00
Black tea (fermented) and partly

fermented tea, in immediate packings
of a content not exceeding 3 kg
15
0902.40.00
Other black tea (fermented) and other

partly fermented tea
15

(Heading bvgKiY KvW
(H.S. Code)
No.)
15449
cYmg~ni weeiY
m~iK
nvi
(%)
(3)
(4)
(1)
(2)
09.04
0904.11.10
0904.11.90
0904.12.00
09.06
mKj
`viwPwb Ges `viwPwb MvQi dzj
GBP,Gm,KvW
20
09.07
mKj
je
GBP,Gm,KvW
20
09.08
0908.31.10
0908.31.90
GjvP
0908.32.10
0908.32.90
20
09.09
0909.31.10
0909.31.90
wRiv
0909.32.10
0909.32.90
20
15.13
1513.19.00
30
17.02
1702.30.20 Liquid glucose
30
1702.30.90 Other glucose and glucose syrup

1702.40.00 Glucose and glucose syrup, containing
in the dry state at least 20% but less
than 50% by weight of fructose,
excluding invert sugar
mKj
KvKvhy bq Ggb myMvi KbdKkbvix (mv`v
GBP,Gm,KvW PKjUmn)
30
17.04
18.06
MvjgwiP, PY ev `jvbv nDK ev bv nDK
widvB bvwiKj Zj I Bnvi Ask wekl,

Abvb
20
30
30
KvKvhy PKjU Ges Abvb Lv` wccvikbt

1806.20.00
KvKvhy PKjU Ges Abvb Lv` wccvikb

(2 KwRi Ea eK, ve ev evi AvKvi A_ev
Zij, c, ov, `vbv`vi ev Abic ev
cvwKs G)
30
15450

(Heading bvgKiY KvW
(H.S. Code)
No.)
(1)
19.01
19.02
19.04
19.05
20.05
20.07
20.09
21.03
(2)
cYmg~ni weeiY
m~iK
nvi
(%)
(3)
(4)
1806.31.00 wdwbm&W PKjU (eK, ve ev evi AvKvi)

1806.32.00
1806.90.00 Abvb
1901.10.00 LyPiv gvoK k~b _K 1 eQii wkì
eenvii Rb Lv` mvgMx (nwWs bs 04.01
_K 04.04 fy cYRvZ)
1901.20.00 Mixes and doughs for the preparation
of bakers' wares of heading 19.05
1901.90.99 Abvb Lv` mvgMx
mKj
Pasta, whether or not cooked or stuffed
GBP,Gm,KvW or otherwise preapared; couscous
mKj
Prepared foods obtained by the
GBP,Gm,KvW swelling or roasting of cereals or cereal
products; all types of cereals
1905.31.00 Sweet biscuits
1905.32.00 Waffles and wafers
1905.40.00 Rusks, toasted bread and similar
toasted products
1905.90.00 Other
2005.20.00 cUUv wPcm&
mKj
ivbvi dj cv Rvg, dji Rwj, gvigvjWm,
GBP,Gm,KvW dj ev ev`vghy wcDwi Ges dj ev ev`vgi c,
wPwb ev Abvb wgw c`v_ hy nDK ev bv nDK
mKj
dji im (Avyii must mn) ev mwi im,
GBP,Gm,KvW MuvRvbv bn ev wcwiUhy bn, wPwb ev Abvb
wgw c`v_ hy nDK ev bv nDK
mKj
mm Ges Abyic cY; mixed condiments,
GBP,Gm,KvW mwilvi ov Ges Abvb cY
(GBP,Gm,KvW
2103.90.10
eZxZ)
30
30
20
20
20
45
45
60
60
60
60
45
30
20
20

(Heading bvgKiY KvW
(H.S. Code)
No.)
15451
cYmg~ni weeiY
m~iK
nvi
(%)
(1)
(2)
(3)
(4)
21.05
2105.00.00
20
21.06
2106.90.10
Ice cream and other edible ice,

whether or not containing cocoa
myMw èi wgkY eZxZ Kvgj cvbxq cZ
eeZ mvgMx, AvqZb wfwK GvjKvnj gZv
0.5% Gi Ea
22.01
mKj
Waters, including natural or artificial
GBP,Gm,KvW mineral waters and aerated waters, not
containing added sugar or other
sweetening matter nor flavoured; ice
and snow
2202.10.00 Kvgj cvbxq
150
2202.90.00 bb-GvjKvnwjK weqvi
150
22.03
2203.00.00 g nBZ cZ weqvi
250
22.04
mKj
ZvRv Avyii g`, dwUdvBW g`mn; (20.09
GBP,Gm,KvW nwWsfz grape must eZxZ)
350
22.05
mKj
fvigy_ Ges ZvRv Avyii Zix g`, myevwmZ
GBP,Gm,KvW
350
22.06
2206.00.00 Abvb MuvRvbv cvbxq (D`vniYîc wmWvi, cix)
350
22.08
Undenatured ethyl alcohol of an alcoholic

mKj
GBP,Gm,KvW strength by volume of less than 80%
350
24.01
Unmanufactured Tobacco, Tobacco refuse

mKj
GBP,Gm,KvW
60
24.02
2402.10.00 ZvgvKi Zix wmMvi, PziU I wmMvwijv
350
2402.20.00 ZvgvKi Zix wmMviU
350
2402.90.00 nvZ ev AhvwK cwZZ Zix wewo Ges Abvb
100
mKj
Abvb cZKZ ZvgvK Ges mgRvZxq c`v_;
GBP,Gm,KvW ZvgvKi homogenised ev reconstituted
wbRvm ev myMw
100
22.02
volume, spirits, liquors

spirituous beverages
24.03
and
350
20
other
15452

(Heading bvgKiY KvW
(H.S. Code)
No.)
(1)
25.01
cYmg~ni weeiY
m~iK
nvi
(%)
(3)
(4)
(2)
2501.00.20 Salt (other than pure sodium chloride) not
20
in aqueous solution including salt boulder

for crushing and salt in bulk
25.15
2501.00.30 Rock salt, bhit lobon
20
2501.00.99
Abvb jeY
20
2515.11.00
gvej Ges UfviwUb (AvcvZ: AvcwK cyiZ

2.5% ev Zvi ekx), zW ev ~jfve KwZZ
20
2515.12.00
Merely cut, by sawing or otherwise,

into blocks or slabs of a rectangular
(including square) shape
20
2515.20.00 Ecsussine
and
other
calcareous
monumental or building stone; alabaster
20
2516.11.00
MvbvBU (~jfve KwZZ)
20
2516.12.00
MvbvBU t KivZ viv ev Ab cKvi eK A_ev

PZzfyR ev eMvKvi ve wnmve KwZZ
20
25.17
2517.10.90
Pebbles, gravel, broken or crushed stone

(excl. imported by VAT registered ceramic
products manufacturing industries)
20
25.23
2523.21.00
cvUjv wmgUt mv`v, Kwgfve ixb Kiv

nDK ev bv nDK
20
25.16
27.10
2523.29.00 Abvb cvUjv wmgU
20
2710.12.39
Abvb nvjKv Zj I wccvikbt Abvb
20
2710.12.50
Abvb gag Zj I wccvikb
20
2710.12.69
Mvm Zjt Abvb
20
2710.19.19
Rvjvbx Zjt Abvb
20
2710.19.33
AvswkK cwikvwaZ cUvwjqvg, Uc&zWmn
20
2710.19.34
MxR (LwbR)
20
2710.19.39
Abvb fvix Zj I wccvikbt (Uvdigvi

Aqj I nwf bigvj cvivwdb eZxZ)
20

(Heading bvgKiY KvW
(H.S. Code)
No.)
15453
cYmg~ni weeiY
m~iK
nvi
(%)
(3)
(4)
(1)
(2)
27.11
2711.21.00
cvKwZK Mvm, Mvmxq Aevq
100
28.07
2807.00.00
mvjwdDwiK GwmW, Iwjqvg
15
29.15
2915.70.32
Sodium salt of palmitic acid (soap

noodle) imported by other
15
29.17
2917.32.90
WvBAK&UvBj A_v_jU&m (wW I wc)
15
32.08
2917.33.00 Dinonyl or didecyl orthophthalates

2917.34.00 Other esters of orthophthalic acid
15
2917.39.00
15
Other plasticizer
15
3208.10.90 cwjqvi eBRW Abvb cBUm, fvwYk

(Gbvgj jKvimn)
15
3208.20.90 Other paints based on acrylic or vinyl
15
polymers, in a non-aqueous medium
32.09
32.10
3208.90.90 Abvb cBUm, fvwYk Ges jKvi
15
3209.10.90
15
GwjK wfbvBj cwjgvi eBRW Abvb cBU

G fvwYk (Gbvgj I jKvimn)
3209.90.90 Abvb cBUm, fvwYk Ges jKvi
15
3210.00.20 Prepared water pigments of a kind used for
15
finishing leather, for cleaning footwear in

tablet form
3210.00.90 Abvb cBU, evwYk (Gbvgj, jKvi I

wWvimn)
15
33.03
3303.00.00 myMw I cmvabx cvwb
30
33.04
mKj
m`h A_ev cmvab mvgMx Ges ZK cwiPhvi
GBP,Gm,KvW cmvab mvgMx (Jla eeZ c`v_ eZxZ),
mvbwb ev mvb Uvb mvgMx; nvZ, bL ev cvqi
cmvab mvgMxmn
45
33.05
mKj
Kk cwiPhvq eeZ mvgMx
GBP,Gm,KvW
60
15454

(Heading bvgKiY KvW
(H.S. Code)
No.)
(1)
33.06
cYmg~ni weeiY
m~iK
nvi
(%)
(3)
(4)
(2)
3306.10.00 WbwUwdm
20
3306.90.00 gyLMni ev ùvZi Rb eeZ Abvb mvgMx
20
33.07
mKj
kfi AvM, kfi ci ev kfi mgq eenvh
GBP,Gm,KvW mvgMx; kixii `yM `~ixKiY eeZ mvgMx,
wWcvBjUix Ges Abvb myMw, cmvabx I
UqjU mvgMx hv Ab Kv_vI ewYZ ev Afz
bn; Ki `yM bvkK (myMwhy nDK ev bv
nDK) A_ev RxevbybvkK gZv _vKzK ev bv
_vKzK)
20
34.01
mKj
mvevb Ges mvevb wnmve eeZ mvidm GKwUf
GBP,Gm,KvW mvgMx Ges mgRvZxq cY
20
34.02
3402.90.10 wWUviRU
20
34.05
3405.10.00 Polishes, creams and similar preparations
15
for footwear or leather
36.01
3601.00.00 weviK cvDWvi
30
36.02
3602.00.00 Zix weviK, weviK cvDWvi eZxZ
30
36.04
mKj
AvZkevwR wmMbvwjs dqvi, iBb iKU, dM
GBP,Gm,KvW wmMbvj Ges Abvb cvBivUKwbK cY
30
36.05
3605.00.00 w`qvkjvB; wkibvgv msLv 36.04

cvBivUKwbK cY mvgMx eZxZ
Gi
30
38.08
3808.91.21
mosquito
30
38.24
3824.90.20 Chlorinated parafin wax

3917.21.00 Tubes, pipes and hoses, rigid of
polymers of ethylene
polymers of propylene
polymers of vinyl chloride (excluding
PVC shrinkable tube (plain))
10
39.17
Mosquito
repellent
coil;
aerosol;
30
30
30

(Heading bvgKiY KvW
(H.S. Code)
No.)
(1)
15455
cYmg~ni weeiY
m~iK
nvi
(%)
(3)
(4)
(2)
3917.29.90 Tubes, pipes and hoses, rigid of other
30
plastics (excluding Silicone tubing for

laboratory use; Hoses pipe for gas
cylinder)
39.18
mKj
cvwKi Zix dvi Kvfvwis, Iqvj A_ev wmwjs
GBP,Gm,KvW Kvfvwis, mjd GWnwmf nDK ev bv nDK (ivj
A_ev UvBj AvKvi)
20
39.19
mKj
cvwKi Zix mjd GWnwmf cU, kxU, wdj,
GBP,Gm,KvW dqj, Uc, xc Ges Abvb dvU AvKwZ
(ivj AvKvi)
20
39.20
cvwKi cU, kxU, wdj, dqj, xc (bbmjyjvi, wiBbdvmW bn, Ab Kvb c`v_ viv
jvwgbUW, mvcvUW ev Ab Kvb c`v_i mv_
Abyic Dcvq mgw^Z)t
3920.20.10
Qvcvbv AvKvi cvcvBwjb cwjgvii Zix (Jla

wk KZK Avg`vwbKZ Jla ckvmbi
cZqbKZ eKwjfy cY eZxZ)
20
3920.49.29 wcUW wcwfwm kxU
20
3920.62.10
Qvcvbv AvKvi cwj B_vBwjb Uid_jUi Zix
20
3920.69.10
Qvcvbv AvKvi Abvb cwjqvii Zix
20
3920.92.10
Qvcvbv AvKvi cvwKi Zix cwjgvBWm
20
3920.99.90 Abvb cvwK kxU

39.21
20
cvwKi Zix Abvb cU, kxU, wdj, dqj I

xc (mjyjvi, wiBbdvmW, Ab Kvb c`v_ viv
jvwgbUW, mvcvUW ev Ab Kvb c`v_i mv_
Abyic Dcvq mgw^Z)t
3921.19.90
Other celluer
plastic
of
20
3921.90.91
Qvcvbv AvKvi Abvb cvwKi Zix mjyjvi,

fjKvbvBRW, gUvjvBRW ev Abyic cvwK
45
plate/sheet/film/foil
15456

(Heading bvgKiY KvW
(H.S. Code)
No.)
cYmg~ni weeiY
m~iK
nvi
(%)
(2)
(3)
(4)
3921.90.99
Qvcvbv eZxZ Abvb cvwKi Zix mjyjvi,

fjKvbvBRW, gUvjvBRW ev Abyic cvwK
20
39.22
mKj
cvwKi Zix ev_Uve, kvIqvi ev_, wm, Iqvk
GBP,Gm,KvW ewmb, weWU, jvfUix cvb, mxU I Kfvi,
dvwks wmvYm Ges Abyic mvwbUvix Iqvim&
20
39.23
cY enb ev cvwKs Gi Rb eeZ cvwKi

Zix èvw`t
(1)
3923.10.00 cvwKi Zix ev, KBm, U Ges mgRvZxq cY
60
3923.21.00 Sacks and bags (including cones) of
60
polymers of ethylene other than plastics
3923.29.90 Sacks and bags (including cones) of other
60
plastics
39.24
3923.30.90 KvieqR, evZj, dv I mgRvZxq cY

(Jlai mvPU I Bbnjvii KUBbvi eZxZ)
60
3923.40.90 Other Spools, cops, bobbins and

similar supports
3923.50.00 Stoppers, lids, caps and other closures
60
3923.90.90 cvwK cvjUm
60
3924.10.00 cvwKi UwejIqvi ev wKPbIqvi
60
3924.90.10
20
Feeding Bottles
3924.90.90 Abvb
39.25
39.26
60
60
3925.20.00 cvwKi Zix ìRv, Rvbvjv I Dnvì dg

Ges ìRvi threshold
60
3925.30.00 cvwKi Zix kvUvi, evB Ges Dnvì cvUm
20
3925.90.00 cvwKi Zix Abvb wevm Iqvi
20
3926.10.00
20
cvwKi Zix Awdm Ges zj mvgMx
3926.40.00 Statuettes Ges Abvb Mnmvi èvw`
45
3926.90.99
45
cvwKi Zix Abvb èvw`

(Heading bvgKiY KvW
(H.S. Code)
No.)
15457
cYmg~ni weeiY
m~iK
nvi
(%)
(3)
(4)
(1)
(2)
40.16
4016.91.00
Floor coverings and mats
20
42.02
Trunks, suit-case, vanity-cases, executivemKj

GBP,Gm,KvW cases, brief-cases, school satchels,
20
mKj
GBP,Gm,KvW
(4410.11.10,
4411.12.00,
4411.13.00 I
4411.14.00
eZxZ)
mKj cKvi cvwUKvj evW, IwiqUW v

evW I mgRvZxq evW, dvBevi evW, nvW evW,
cvBDW, wfwbqvW cvbjm& I mgRvZxq
jwgbUW cY
15
44.18
mKj
ìRv, Rvbvjv, Dnvì dg I _knv,
GBP,Gm,KvW cviwKU cvbj, kvUvwis, wksMj I kK Ges
mgRvZxq cY
15
48.02
4802.54.90 Other
15
spectacle cases, binocular cases, camera

cases, musical instrument cases, guncases,
holsters and similar containers; travellingbags, insulated food or beverages bags
toilet bags, rucksacks, handbags, shopping
bags, wallets, purses, map-cases, cigarettecases, tobacco pouches, tool bags, sports
bags, bottle-cases, Jewellery boxes,
powder-boxes, cutlery cases and similar
containers, of leather or of composition
leather, of sheeting of plastics, of textile
materials, of vulcanised fibre or of
paperboard, or wholly or mainly covered
with such materials or with paper.
44.10 nZ
44.12
paper and paperboard, not

containing fibres obtained
by a
mechanical or chemi-mechanical process
or of which not more than 10% by weight
of the total fibre content consists of such
fibres of weighing less than 40 g/m
(Excl. imported by VAT registered
manufacturing industries)
15458

(Heading bvgKiY KvW
(H.S. Code)
No.)
(1)
48.13
cYmg~ni weeiY
m~iK
nvi
(%)
(3)
(4)
(2)
4813.10.10 wbewZ cZKviK KZK Avg`vwbKZ wmMviU

4813.20.10 ccvi, mvBR gZ KwZZ nDK ev bv nDK A_ev
4813.90.10 eyKjU ev wUDei AvKvi
60
4813.10.90 wbewZ cZKviK eZxZ Abvb Avg`vwbKviK

4813.20.90 KZK Avg`vwbKZ wmMviU ccvi, mvBR gZ
4813.90.90 KwZZ nDK ev bv nDK A_ev eyKjU ev wUDei
AvKvi
100
48.18
mKj
UqjU ccvi, wUmy ccvi, UvIqj ev bvcwKb
GBP,Gm,KvW ccvi ev mgRvZxq cY, Mnvjx, mwbUvix ev
Abyic KvR eeZ
45
48.19
4819.10.00
Cartons, boxes and cases, of corrugated

paper and paperboard
15
4819.20.00 gvP KvwV cvwKsqi Rb Wzc AvDUvi kj

eZxZ bb-KivMUW ccvi I ccvi evWi
Zix dvws KvUzb, e I Km
15
4819.30.00 mvKm& Ges evMm& (40 m. wg I Z`ya c eR

wewk)
15
48.21
4821.10.00
30
48.23
4823.90.93 Surface coloured or printed paper or

paper board
20
49.01
4901.10.00
Printed Books, Brochures, leaflets,

similar printed matter in single sheets,
whether or not folded
15
49.11
mKj
Qvcvbv Qwe, dUvMvdm&mn Abvb Qvcvbv cY
GBP,Gm,KvW mvgMx
15
50.07
5007.20.00 ikg e (wm dwe)
45
52.08
nBZ
52.12
mKj
Ifb dwe
GBP,Gm,KvW
20
wcUW jfjm

(Heading bvgKiY KvW
(H.S. Code)
No.)
(1)
15459
cYmg~ni weeiY
m~iK
nvi
(%)
(3)
(4)
(2)
54.07 Ges
54.08
mKj
Ifb dwe
GBP,Gm,KvW
(5407.10.10
eZxZ)
20
55.12
nBZ
55.16
mKj
Ifb dwe
GBP,Gm,KvW
20
56.05
5605.00.10
20
57.01
nBZ
57.05
58.01
mKj
KvcU I Abvb UUvBj dvi AvQv`b
GBP,Gm,KvW
20
Woven pile fabrics and chenille fabrics,

mKj
GBP,Gm,KvW other than fabrics of heading 58.02 or
30
59.03
60.01
60.02
60.03
60.04
Metalized round yarn
58.06.
5903.10.90 Other textile fabrics, impregnated, coated,
covered or laminated with polyvinyl
chloride
5903.20.90 Other textile fabrics, impregnated, coated,
covered or laminated with polyurethane
5903.90.90 Other textile fabrics with polyurethane
Pile fabrics, including "long pile" fabrics
mKj
GBP,Gm,KvW and terry fabrics, knitted or crocheted.
Knitted or crocheted fabrics of a width not
mKj
GBP,Gm,KvW exceeding 30 cm, containing by weight 5%
or more of elastomeric yarn or rubber
thread, other than those of heading 60.01.
Knitted or crocheted fabrics of a width not
mKj
GBP,Gm,KvW exceeding 30 cm, other than those of
heading 60.01 or 60.02
Knitted or crocheted fabrics of a width
mKj
GBP,Gm,KvW exceeding 30 cm, containing by weight 5%
or more of elastomeric yarn or rubber
thread, other those of heading 60.01
30
30
30
30
30
30
30
15460

(Heading bvgKiY KvW
(H.S. Code)
No.)
(1)
60.05
(2)
cYmg~ni weeiY
m~iK
nvi
(%)
(3)
(4)
Warp knit fabrics (including those made

mKj
GBP,Gm,KvW on galloon knitting machines), other than
30
Other knitted or crocheted fabrics

mKj
GBP,Gm,KvW
30
61.01 Ges
61.02
mKj
Ifvi-KvU, Kvi-KvU, KBc, KvK, AvbvivK
GBP,Gm,KvW (w-RvKUmn), DBwPUvi, DB-RvKU Ges
mgRvZxq cY, wbUW ev kUW
60
61.03
mKj
Qjì myU, Bbwm^j, RvKU, eRvi,
GBP,Gm,KvW UvDRvi, wee I em IfviAj, weP I kUm
(muvZvii cvlvK Qvov), wbUW ev kUW
mKj
gqì myU, Bbwm^j, RvKU, eRvi, Wm,
GBP,Gm,KvW vU, wWfvBWW vU, UvDRvi, wee I em
IfviAj, weP I kUm (muvZvii cvlvK Qvov),
wbUW ev kUW
mKj
Qjì kvU, wbUW ev kUW
GBP,Gm,KvW
mKj
gqì evDR, kvU Ges kvU-evDR, wbUW ev
GBP,Gm,KvW kUW
mKj
Qjì AvvicvU, wed, bvBUkvU, cvqRvgv,
GBP,Gm,KvW ev_ive, Wwms MvDb Ges mgRvZxq cY, wbUW
ev kUW
mKj
gqì wc, cwUKvU, wed, cvwU, bvBUWm,
GBP,Gm,KvW cvqRvgv, bMjwR, ev_ive, Wwms MvDb Ges
mgRvZxq cY, wbUW ev kUW
mKj
wU-kvU, wmsjU Ges Abvb f, wbUW ev
GBP,Gm,KvW kUW
mKj
Rvwm, cyjIfvi, KvwWMvb, Iq KvU Ges
GBP,Gm,KvW mgRvZxq cY, wbUW ev kUW (Kvwkix QvMj
(6110.12.00 ev Ab cvYxi miy jvg viv Zix mvgMx eZxZ)
I 6110.19.00
eZxZ)
60
of headings 60.01 to 60.04
60.06
61.04
61.05
61.06
61.07
61.08
61.09
61.10
60
60
60
60
60
60
60

(Heading bvgKiY KvW
(H.S. Code)
No.)
(1)
(2)
15461
cYmg~ni weeiY
m~iK
nvi
(%)
(3)
(4)
61.11
mKj
wkì MvgUm I Kvw`s GmwiR, wbUW ev
GBP,Gm,KvW kUW
60
61.13
6113.00.00
60
61.14
mKj
Abvb MvgUm, wbUW ev kUW
GBP,Gm,KvW
60
61.15
mKj
cvwU nvm, UvBUm, wKsm, mKm& Ges Abvb
GBP,Gm,KvW nvwmqvix (fwiKvR wkivi Rb wKsm Ges
mvjwenxb RyZvmn), wbUW ev kUW
60
61.16
mKj
Mvfm, wgUbm Ges wgUm, wbUW ev kUW
GBP,Gm,KvW
60
61.17
mKj
GBP,Gm,KvW
(6117.80.90
eZxZ)
Abvb wbUW ev kUW Kvw`s GmwiR;

MvgUm ev Kvw`s GmwiRi Ask (vUm
AvDwUwdU wnmve eeZ wb-Kvc, AvjU
BZvw` eZxZ)
60
62.01 _K
mKj
cyil, gwnjv I wkì mKj aibi Zix
62.10 ch GBP,Gm,KvW cvlvK, Aevm I mgRvZxq cY (muvZvii
cvlvK Qvov)
60
62.11
UvK myU I Abvb MvgUm (muvZvii cvlvK I

w-myU eZxZ)
30
62.12 _K
mKj
ewmqvi, MvWj, KimU, em, mvmcvi, MvUvi,
62.17 ch GBP,Gm,KvW iygvj, kvj, vd, gvdjvi, gvwUjv, fBj, UvB,
ev-UvB, vfU, Mvfm, wgU, wgUm Ges
mgRvZxq Kvw`s GmwiR I Zvi Ask
45
63.01
6211.32.00
6211.33.00
6211.39.00
6211.42.00
6211.43.00
6211.49.00
wbUW ev kUW dwei (59.03, 59.06 ev

59.07 nwWs Gi) Zix MvgUm
mKj
mKj cKvi ckgx K^j
GBP,Gm,KvW
20
15462

(Heading bvgKiY KvW
(H.S. Code)
No.)
(1)
cYmg~ni weeiY
m~iK
nvi
(%)
(3)
(4)
(2)
63.02
mKj
eW wjbb, Uwej wjbb, UqjU wjbb Ges
GBP,Gm,KvW wKPb wjbb
20
63.03
mKj
c`v (Wcmn) Ges BUwiqi evB; c`v ev eW
GBP,Gm,KvW fvjv
20
63.04
mKj
Abvb Avmeve (94.04 nwWs Gi cY eZxZ)
GBP,Gm,KvW
20
64.02
Other footwear with outer soles and uppers

mKj
GBP,Gm,KvW of rubber or plastics.
45
64.03
Footwear with outer soles of rubber,

mKj
GBP,Gm,KvW plastics, leather or composition leather and
45
Footwear with outer soles of rubber,

mKj
GBP,Gm,KvW plastics, leather or composition leather and
45
64.05
Other footwear.
mKj
GBP,Gm,KvW
45
64.06
6406.10.90 Upper and outer soles and heels

6406.20.90
30
67.02
Artificial flowers, foliage and fruit and

mKj
GBP,Gm,KvW parts thereof; articles made of artificial
30
68.02
Granite, marble, travertine and alabaster

mKj
GBP,Gm,KvW and other stone
(6802.29.10
eZxZ)
60
68.05
6805.10.00 Ifb UUvBj dweKm& eBmW cvKwZK I Kwg

Geiwmf cvDWvi A_ev `vbvt Bgvwi cvDWvi
15
6805.20.00 ccvi ev ccvi evW eBmW cvKwZK I Kwg

Geiwmf cvDWvi A_ev `vbv
15
Ceramic building bricks, flooring blocks,

mKj
GBP,Gm,KvW support or filler tiles and the like.
20
uppers of leather.
64.04
uppers of textile materials.
flowers, foliage or fruit
69.04

(Heading bvgKiY KvW
(H.S. Code)
No.)
(1)
69.05
15463
cYmg~ni weeiY
m~iK
nvi
(%)
(3)
(4)
(2)
Roofing tiles, chimney-pots, cowls,

mKj
GBP,Gm,KvW chimney liners, architectural ornaments
20
6906.00.00 Ceramic pipes, conduits, guttering and
20
and other ceramic constructional goods.
69.06
pipe fittings.
69.07
mKj
Abyj wmivwgK ci djK Ges Dbvbi
GBP,Gm,KvW ci A_ev `qvji UvBjm; Abyj wmivwgK
gvRvBK wKDe Ges mgRvZxq cY, Kvb ei
Dci vwcZ nDK ev bv nDK
60
69.08
mKj
Dj wmivwgK ci djK Ges Dbvbi ci
GBP,Gm,KvW A_ev `qvji UvBjm; PKPK wmivwgK gvRvBK
wKDe Ges mgRvZxq cY, Kvb ei Dci vwcZ
nDK ev bv nDK
60
69.10
mKj
wmivwgKi wm, Iqvk ewmb, Iqvk ewmb
GBP,Gm,KvW cvWvj, ev_Uve, weW, IqvUvi KRU cvb,
dvwks wmvb, BDwibvj I mgRvZxq mwbUvix
wdvm
60
69.11
mKj
wPbvgvwU ev cviwmwjbi Zix Uwej Iqvi,
GBP,Gm,KvW wKPb Iqvi I Abvb Mnvjx Ges UqjU
mvgMx
60
69.12
6912.00.00
60
69.13
mKj
Statuettes and
GBP,Gm,KvW ceramic articles.
69.14
mKj
Abvb wmivwgK mvgMx
GBP,Gm,KvW
60
70.02
7002.39.90 Mvm wUDe
20
70.03
7003.12.00 m~Yfve isKZ bb IqviW kxU AvKvi Kv

A_ev ivj Mvm (A^Q, dvkW&/GveRieUmn,
widws nDK ev bv nDK)
30
wmivwgKi Zix Uwej Iqvi, wKPb Iqvi I

Abvb Mnvjx mvgMx
other
ornamental
60
15464

(Heading bvgKiY KvW
(H.S. Code)
No.)
(1)
(2)
cYmg~ni weeiY
m~iK
nvi
(%)
(3)
(4)
7003.19.00 Abvb Kv A_ev ivj Mvm bb-Iqvi&W kxU
30
7003.20.00 Kv A_ev ivj Mvm Iqvi&W kxU
30
7003.30.00 Kv A_ev ivj Mvm cvdvBjm&
30
70.04
mKj
Wb Mvm Ges evb Mvm kxU, GveRieU _vKzK
GBP,Gm,KvW ev bv _vKzK, widws nDK ev bv nDK
30
70.05
mKj
GBP,Gm,KvW
kxU AvKvi dvU Mvm Ges mvidm MvD ev

cwjkW Mvm, kvlKhy, cwZdjb ev
cwZdjbnxb iwewk nDK ev bv nDK, Ab
Kvb KvR Kiv bq
45
70.07
7007.19.00
Other tempered safety glass
15
7007.29.00
Other laminated safety glass
15
7009.91.90
dgwenxb Abvb KuvPi Avqbv
15
70.09
7009.92.90 dghy Abvb KuvPi Avqbv
15
70.13
mKj
GBP,Gm,KvW
Uwej, ivbvNi, UqjU, Awdm, BbWvi

WKvikb A_ev GKBic Dk eenvii
DchvMx KvuPi ZRmc (70.10 I 70.18
nwWs Gi cY eZxZ)
45
70.16
mKj
GBP,Gm,KvW
Paving blocks, slabs, bricks, squares, tiles

and other articles of pressed or moulded
glass, whether or not wired, of a kind
used for building or construction
purposes; glass cubes and other glass
smallwares, whether or not on a backing,
for mosaics or similar decorative
purposes; leaded lights and the like;
multi-cellular or foam glass in blocks,
panels, plates, shells or similar forms.
15
70.18
7018.10.00
Glass beads, imitation pearls, imitation

precious or semi-precious stones and
similar glass small wares
10

(Heading bvgKiY KvW
(H.S. Code)
No.)
(1)
(2)
71.02
7102.10.00
7102.31.00
15465
cYmg~ni weeiY
m~iK
nvi
(%)
(3)
(4)
AgmY nxiv
15
7102.39.00 gmY nxiv
60
71.17
mKj
BwgUkb Ryqjvix
GBP,Gm,KvW
15
73.04
7304.11.20 Aqj A_ev Mvm cvBc jvBb eeZ jvBb

7304.19.20 cvBc (evm 8 Bw A_ev Zvi wb)
15
7304.90.00 Avqib A_ev xji Zix Abvb wUDe, cvBc

Ges duvcv cvdvBj, wmgjm (Seamless)
15
7306.11.20
7306.19.20
Aqj A_ev Mvm cvBc jvBb eeZ jvBb

cvBc (evm 8 Bw A_ev Zvi wb)
15
7306.21.20 Aqj I Mvmi wWwjs Gi KvR eeZ Kwms

7306.29.20 Ges wUDwes (evm 8 Bw A_ev Zvi wb)
15
7306.30.00 Other, welded, of circular cross-section of
15
73.06
iron or non-alloy steel
7306.40.00 Other, welded, of circular cross-section, of
15
stainless steel
7306.50.00 Other, welded, of circular cross-section, of
15
other alloy steel
7306.61.00 Other, welded, of non-circular cross-
15
section of square or rectangular crosssection
15
section of other non-circular cross-section
15
section: Other
73.20
7320.10.00
jxd xs
20
73.21
7321.11.00
Mvm Rvjvbxi DchvMx ev Mvm Ges Abvb

Dfq Rvjvbxi DchvMx ivbvi ZRmc Ges
cU MigKviK
15
15466

(Heading bvgKiY KvW
(H.S. Code)
No.)
(1)
cYmg~ni weeiY
m~iK
nvi
(%)
(3)
(4)
(2)
73.23
7323.93.00 Table/kitchenware of stainless steel

7323.94.00
7323.99.00
15
73.24
mKj
Bbjm xji wm, Iqvm ewmb Dnvi hvsk,
GBP,Gm,KvW IqvUvi Uvc Ges ev_igi Abvb wdwUsm I wdvm
15
74.18
7418.20.00 Kcvii Zix mwbUvix Iqvi I Dnvi hvsk
15
76.07
7607.20.10
ccvi/ccvi evW viv evK&W (Backed)

Gvjywgwbqvg dqj, iwb nDK ev bv nDK,
ivj/wij/eweb AvKvi
20
76.15
7615.20.00
Gvjywgwbqvg mvwbUvix Iqvi I hvsk
15
82.12
8212.10.00
iRi
20
8212.20.19
Bbjm xj eW
20
8212.20.90
Abvb
20
83.01
84.07 Ges
84.08
84.14
8212.90.00 iRi cvUm
20
mKj
GBP,Gm,KvW
(8301.20.10
ewZZ)
15
Padlocks and locks (key, combination or

electrically operated), of base metal; clasps
and frames with clasps, incorporating
locks, of base metal; keys for any of the
foregoing articles, of base metal.
8407.31.10 `yB vK wewk AUv wiv/w_ Bjvii Bwb

8407.32.10
8407.33.10
8408.20.10
15
8407.31.20 Pvi vK wewk AUv wiv/w_ Bjvii Bwb

8407.32.20
8407.33.20
8408.20.20
15
8414.51.10
125 IqvU ev Zvi wbi gUihy Uwej, dvi,

Iqvj, wmwjs, DBv, Rvbvjv I Qvì dvb
45
8414.90.10
dvb Gi hvsk
45

(Heading bvgKiY KvW
(H.S. Code)
No.)
15467
cYmg~ni weeiY
m~iK
nvi
(%)
(1)
(2)
(3)
(4)
84.15
8415.10.90
8415.20.90
8415.81.90
8415.82.90
8415.83.90
gUiPvwjZ cvLvhy Ges DZv I Av`Zv

cwieZb Gi myweav m^wjZ, Av`Zv c_Kfve
wbqY Kiv hvq bv GBic ewk m^wjZ
kxZvZc wbqYKvix h
100
84.18
84.21
85.04
85.06
85.07
hvsk t
8415.90.10 BbWvi A_ev AvDUWvi BDwbU
Abvb hvsk t
8415.90.91 fvU iwRvW Gqvi Kwkbvi cZKviK
cwZvb KZK Avg`vwbKZ
8415.90.99 Abvb Avg`vwbKviK KZK Avg`vwbKZ
mKj
iwdRviUi, wdRvi Ges mgRvZxq cY; wnU
GBP,Gm,KvW cvc; iwdRviwUs dvwbPvi
(8418.50.10,
8418.61.10,
8418.69.10,
8418.69.93
I 8418.99.10
eZxZ)
8421.23.00 wdvi
8421.29.90
100
20
60
30
15
8504.32.00 Other
15
8504.33.00
15
transformer having a power

handling capacity exceeding 1 KVA but
not exceeding 16 KVA
Other transformer having a power
handling capacity exceeding 16 KVA but
not exceeding 500 KVA
8506.10.00 gvvwbR WvB AvBW

8506.80.00 Other primary cells and primary batteries
8507.10.00 jxW GwmW evUvix I BjKwUK GvKzgyjUi
15
15
20
8507.20.00 Other lead acid accumulators
20
15468

(Heading bvgKiY KvW
(H.S. Code)
No.)
(1)
85.10
cYmg~ni weeiY
m~iK
nvi
(%)
(3)
(4)
(2)
8510.10.00 Shavers
8519.20.00 Kqb, evsKbvU, evsK KvW, UvKb BZvw`
viv PvwjZ mvD iKwWs ev wicvwWDwms
GcviUvm, mc~Y Zix
20
8519.30.00 UvY Uejm (iKW-WK), mc~Y Zix
15
8519.81.20
Abvb mvD iKwWs ev wicvwWDwms GcviUvm

(gvMbwUK, AcwUKvj A_ev mwgKvi wgwWqv
eenviKvix), mc~Y Zix
15
8519.89.20 Abvb mvD iKwWs ev wicvwWDwms GcviUvm,

mc~Y Zix
15
85.21
mKj
wfwWI iKwWs ev wicwWDwms Gi hcvwZ, wfwWI
GBP,Gm,KvW wUDbvihy nDK ev bv nDK
15
85.22
8522.90.20 jvWW wcUW mvwKU evW (85.21 nwWsfz

cYi Rb)
15
85.23
8523.52.00 vU KvWm
10
85.27
8527.12.00 cKU mvBR iwWI KvmU cqvi, mc~Y Zix
15
8527.21.00 mvD iKwWs ev Drcv`bi h mshvwRZ

gvUiMvoxZ eenvi DchvMx evwnii kw Qvov
Pvjbvg bn GBic iwWI mPvi MvnKh,
iwWI Uwjdvb ev iwWI UwjMvd MnY mg
hmnt mvD iKwWs ev mvD wicvwWDwms
hcvwZmn, mc~Y Zix
15
8527.91.00 mvD iKwWs ev Drcv`bi h mshvwRZ

evwnii kw Qvov Pvjbvg GBic Abvb
iwWI mPvi MvnK h, iwWI Uwjdvb ev
iwWI UwjMvd MnY mg hmnt mvD
iKwWs ev mvD cybt Drcv`bg hcvwZmn
15
85.28
8528.72.00 iwOb Uwjwfkb
20
85.29
8529.90.29 wUwf KvWmn Uwjwfkb cvUm& (wUwf Drcv`bKvix

wk eZxZ Abvb Avg`vwbi )
20
85.19
15

(Heading bvgKiY KvW
(H.S. Code)
No.)
15469
cYmg~ni weeiY
m~iK
nvi
(%)
(2)
(3)
(4)
8529.90.31
jvWW wcUW mvwKU evW 85.27 Ges 85.28

nwWsfz cYi Rb (fvU iwRvW wUwf
Drcv`bKvix cwZvb KZK Avg`vwbi )
10
8529.90.39 jvWW wcUW mvwKU evW 85.27 Ges 85.28

nwWsfz cYi Rb (Abvb Avg`vwbKviK
KZK Avg`vwbKZ)
20
8536.50.00 Other switches

8536.69.00 Plugs and sockets
20
8539.21.90 AvjUvfvqvjU/Bbdv-iW jv eZxZ Abvb

8539.22.00 wdjvgU jv t Abvb
8539.29.90
20
8539.31.90 GbvwR mwfs jvc eZxZ Abvb dyivmU, nU

Kv_vW jvc
45
8539.32.90 BwKUi cvBjU jvc I cixvMvi eeZ

8539.39.90 jvc eZxZ Abvb gvKvix, mvwWqvg ev gUvj
nvjvBW jvc
15
85.42
8542.39.10 wmg KvW
15
85.44
8544.19.90 DBws Iqvit Abvb
15
8544.20.00
w-A wewk (co-axial) Zvi Ges Abvb wA wewk (co-axial) e`ywZK cwievnx
15
8544.42.00
Other electric conductors for a voltage not

exceeding 1,000 V fitted with connectors
15
8545.90.90 jvc Kveb, evUvix Kveb, Ges BjKwUKvj

KvR eeZ Abvb cY
15
(1)
85.36
85.39
85.45
87.02
20
8702.10.40
Motor vehicles built-up, having a seating

capacity not exceeding 15, including the
driver
30
8702.90.40
Motor vehicles built-up, having a seating

capacity not exceeding 15, including the
driver
30
15470

(Heading bvgKiY KvW
(H.S. Code)
No.)
(1)
87.03
(2)
cYmg~ni weeiY
m~iK
nvi
(%)
(3)
(4)
mswk
gvUi Mvox Ges Abvb gvUihvb, kb
GBP,Gm,KvW IqvMbmnt
(1) Bwbmn AUv wiv/ w_ Bjvi
20
(2) m~YZix Bwbmn Pvi vK wewk

wmGbwR I evUvix PvwjZ AUv wiv/w_
Bjvi
20
(3) m~YZix gvUi Mvox I Abvb gvUihvb,

kb IqvMbmn (Gv^yj eZxZ)t
(K) wmwjvi KvcvwmwU 1500 wmwm ch
45
(L) wmwjvi KvcvwmwU 1501 wmwm nBZ

2000 wmwm ch (gvBvevm eZxZ)
100
(N) wmwjvi KvcvwmwU 2001 wmwm nBZ

2750 wmwm ch
200
(O) wmwjvi KvcvwmwU 2751 wmwm nBZ

4000 wmwm ch
350
(P) wmwjvi KvcvwmwU 4000 wmwm Gi

Da
500
(Q) wmwjvi KvcvwmwU 1800 wmwm ch

gvBvevm
45
(R) wmwjvi KvcvwmwU 1801 nBZ 2000

wmwm ch gvBvevm
60
(4) wehy (wmKwW) gvUi Mvox, gvUi hvb,

kb IqvMb I Rxc Mvox mn (Pvi vK
wewk wmGbwR PvwjZ AUv wiv/w_ Bjvi
eZxZ)t
(K) gvUi Mvox (2000 wmwm ch), wehy
(wmKwW)
30
(L) Abvb, wehy (wmKwW)
60

(Heading bvgKiY KvW
(H.S. Code)
No.)
(1)
(2)
87.04
87.11
cYmg~ni weeiY
m~iK
nvi
(%)
(3)
(4)
m~Y Zix b~bZg Pvi ìRv wewk Wvej Kweb

wcK-Avct
8704.21.12
8704.31.12
87.06
15471
wmwjvi KvcvwmwU 1500 wmwm ch
45
8704.21.13 wmwjvi KvcvwmwU 1501 wmwm nBZ 2750 wmwm

8704.31.13 ch
60
8704.21.14 wmwjvi KvcvwmwU 2751 wmwm nBZ 4000 wmwm

8704.31.14 ch
350
8704.21.15 wmwjvi KvcvwmwU 4000 wmwm Gi Da

8704.31.15
500
8706.00.31 `yB vK wewk AUv wiv/w_ Bjvii Bwbhy

Pwmm
20
8706.00.32 Pvi vK wewk AUv wiv/w_ Bjvii Bwbhy

Pwmm
20
8711.10.11
8711.10.91
8711.20.11
8711.20.91
Pvi vK wewk m~Y Zix gvUi mvBKj
45
8711.10.21
8711.10.92
8711.20.21
8711.20.92
Pvi vK wewk wehy gvUi mvBKj
30
8711.10.19
8711.10.29
8711.10.99
8711.20.19
8711.20.29
8711.20.99
`yB vK wewk gvUi mvBKj (m~Y Zix ev

wehy)
250
15472

(Heading bvgKiY KvW
(H.S. Code)
No.)
(1)
cYmg~ni weeiY
m~iK
nvi
(%)
(3)
(4)
(2)
87.12
8712.00.00 AhvwK evB-mvBKj I

(Wwjfvix UvBmvBKjmn)
87.14
8714.10.20
gvUi mvBKji dzqj UvsK
20
8714.92.10
AhvwK evB-mvBKj I Abvb mvBKji PvKvi

wig I vK
20
90.03
9003.11.00 Frames and mountings for spectacles,

9003.19.00 goggles or the like
15
90.04
Spectacles, goggles and the like, corrective

mKj
GBP,Gm,KvW protective or other
15
93.02
9302.00.90 wifjevi I wcj t Abvb
100
93.03
Abvb
mvBKj
20
Abvb AvMqvt
9303.10.90 Abvb
9303.20.90
9303.30.90
9303.90.90
100
93.04
9304.00.90 Abvb At k~wUs dWvikb KZK Avg`vwbKZ

match weapon eZxZ Abvb A
100
93.05
mKj
93.01 _K 93.04 nwWsfz cYi hvsk I
GBP,Gm,KvW GmwiR
15
93.06
mKj
evgv, MbW, UcWv, gvBb, wgmvBj Ges
GBP,Gm,KvW mgRvZxq Mvjv eviy` (k~wUs dWvikb _K
(9306.29.10 Avg`vwbKZ cvUm Mvjveviy` eZxZ)
eZxZ)
100
93.07
9307.00.90 Zievix, Qviv, mwb, ekv Ges mgRvZxq cYt

Abvb
9401.20.10 Seats of a kind used for motorcycle
100
9401.30.00 Swivel seats with variable height

adjustment
45
94.01
15

(Heading bvgKiY KvW
(H.S. Code)
No.)
(1)
15473
cYmg~ni weeiY
m~iK
nvi
(%)
(3)
(4)
(2)
9401.61.00
9401.69.00
Other seats, with wooden frames
45
9401.71.00
9401.79.00
Other seats with metal frames
45
94.03
mKj
Avmevec I hvsk
GBP,Gm,KvW
(9403.20.10
eZxZ)
20
94.04
9404.21.00 Mattresses of cellular rubber or

plastics, whether or not covered
mKj
Lamps and lighting fittings including
GBP,Gm,KvW searchlights and spotlights and parts
(9405.40.10 thereof, not elsewhere specified or
illuminated
signs,
9405.40.20 included;
illuminated name-plates and the like,
9405.40.30
having a permanently fixed light
9405.40.40 source, and parts thereof not elsewhere
9405.50.10 specified or included.
9405.60.00
9405.99.10
eZxZ)
20
94.05
95.03
mKj
Tricycles, scooters, pedal cars and similar
GBP,Gm,KvW wheeled toys; dolls carriages; dolls; other
45
20
toys; reduced-size ("scale") models and

similar recreational models, working or not
95.04
9504.40.00 Playing cards
30
96.03
9603.21.00
WUvj cU evkmn mKj cKvi Uz_ evk
30
96.19
9619.00.00
Sanitary towels (pads) and tampons,

napkins and napkin liners for babies and
similar articles, of any material.
60
15474

wZxq Ask
m~iK AvivchvM mevmg~n
wkibvgv
msLv
mevi KvW
mevmg~n
mc~iK
nvi (%)
(1)
(2)
(3)
(4)
S001
S001.00
nvUj I iviuv t
S001.10
nvUjt Avevmb, Lv` ev cvbxq mieivnKvj hw`

nvUj g` RvZxq cvbxq mieivn Kiv nq ev h
Kvb aibi dvi kv Gi AvqvRb Kiv nq
Kej H mKj weji Dci (ermi GKw`bi Rb
Kiv nBjI)
10
S001.20
iviuv t Lv` ev cvbxq mieivnKvj hw`

iviuvq g` RvZxq cvbxq mieivn Kiv nq ev h
Kvb aibi dvi kv Gi AvqvRb Kiv nq
Kej H mKj weji Dci (ermi GKw`bi Rb
Kiv nBjI)
10
S012.20
wmg KvW mieivnKvix t
35
S012
mjyjvi (Mobile/Fixed Wireless) Uwjdvbi

wmg (Subscriber's Identity ModuleSIM) KvW ev wig (Removable User
Identification Module-RUIM) KvW ev Abyic
Ab Kvb Microchip m^wjZ KvW mieivn A_ev
GKB Dk c~iYK DwjwLZ KvW eZxZ
cwZevi Code Division Multiple Access
(CDMA) ev Abyic Ab Kvb cwZ eenvi
S023
S023.10
PjwP c`kK (cvMn)
k~b
S039
S039.20
mvUjvBU Pvbj wWwweDUi
25||
15475
l Aavq
mviPvR
66|
^v Dbqb mviPvR|(1) evsjv`k Avg`vwbKZ I Drcvw`Z ZvgvKRvZ mKj
aibi cYi Dci g~jwfwK 1% nvi ^v Dbqb mviPvR Avivc Kiv nBe|
(2) Customs Act, 1969 (IV of 1969) Ges Zàxb cYxZ wewagvjvi Aaxb
Avg`vwb (Customs duty) h mgq Ges cwZZ Avivc I Av`vq Kiv nq mB GKB
mgq Ges cwZZ evsjv`k Avg`vwbKZ ZvgvKRvZ mKj cYi Dc-aviv (1) Gi
Aaxb mviPvR Avivc I Av`vqhvM nBe|
(3) g~j mshvRb Ki AvBb, 1991 (1991 mbi 22 bs AvBb) Ges Zàxb cYxZ
wewagvjvi Aaxb g~j mshvRb Ki h mgq Ges cwZZ Avivc I Av`vq Kiv nq mB GKB
mgq Ges cwZZ evsjv`k Drcvw`Z ZvgvKRvZ mKj cYi Dc-aviv (1) Gi Aaxb
mviPvR Avivc I Av`vqhvM nBe|
(4) GB avivi Dk c~iYK, RvZxq ivR^ evW
(K) miKvwi MRU cvcb viv, wewagvjv cYqb KwiZ cvwie; ev
(L) mvaviY ev wekl Av`k Rvix KwiZ cvwie|
67|
cwiek myiv mviPvR|(1) cwiek `~lYKvix wk cwZvb KZK evsjv`k
Drcvw`Z mKj aibi cYi Dci g~jwfwK 1% nvi cwiek myiv mviPvR Avivc Kiv
nBe|
mgq Ges cwZZ cwiek `~lYKvix wk cwZvb KZK evsjv`k Drcvw`Z mKj aibi
cYi Dc-aviv (1) Gi Aaxb mviPvR Avivc I Av`vqhvM nBe|
(3) RvZxq ivR^ evW, cwiek I eb gYvjqi mwnZ civgkg, miKvwi
MRU cvcb viv, cwiek `~lYKvix wk cwZvb wbw` Kwie|
(5) GB avivi Kvbv weavb evsjv`k cwiek msiY AvBb, 1995 (1995 mbi
1bs AvBb) Gi Kvbv weavbK zY Kwie bv|
15476
68|
Z_ I hvMvhvM chyw Dbqb mviPvR|(1) evsjv`k Avg`vwbKZ I Drcvw`Z
mjyjvi gvevBj Uwjdvb mU Gi Dci g~jwfwK 1% nvi Z_ I hvMvhvM chyw Dbqb
mviPvR Avivc Kiv nBe|
(2) Customs Act, 1969 (IV of 1969) Ges Zàxb cYxZ wewagvjvi Aaxb
Avg`vwb (Customs duty) h mgq Ges cwZZ Avivc I Av`vq Kiv nq mB GKB
mgq Ges cwZZ evsjv`k Avg`vwbKZ mjyjvi gvevBj Uwjdvb mU Gi Dci
Dc-aviv (1) Gi Aaxb mviPvR Avivc I Av`vqhvM nBe|
mgq Ges cwZZ evsjv`k Drcvw`Z mjyjvi gvevBj Uwjdvb mU Gi Dci
Dc-aviv (1) Gi Aaxb mviPvR Avivc I Av`vqhvM nBe|
15477
mg Aavq
Zdwmj-1
[aviv 4 è]
[Customs Act, 1969 (Act IV of 1969) Gi
FIRST SCHEDULE Gi cwZvcb]
FIRST SCHEDULE
[Bangladesh Customs Tariff]
(See section 18)
(c_Kfve gyw`Z)
[ The Customs Act, 1969 (Act IV of 1969), AZ:ci D Customs Act ewjqv
DwjwLZ, Gi FIRST SCHEDULE G wbwjwLZ mskvabxwj Afy nBe: ]
(1) 96 bs cvi Kjvg (1) G DwjwLZ Heading 29.39 Gi AvIZvfz Kjvg
(2) Z ewYZ H.S.Code 2939.99.10 Gi wecixZ Kjvg (3) G DwjwLZ
Vincristine sulfate USP, vinblastim kwji cwieZ Vincristine
sulphate USP, vinblastin sulphate kwj cwZvwcZ nBe|
(2)
126 bs cvi Kjvg (1) G DwjwLZ Heading 39.07 Gi AvIZvfz
Kjvg (2) Z ewYZ H.S.Code 3907.60.10 Gi wecixZ Kjvg (5) G
DwjwLZ GwU 5% Gi cwieZ GwU 0% cwZvwcZ nBe|
(3)
126 bs cvi Kjvg (1) G DwjwLZ Heading 39.09, Gi AvIZvfz
Kjvg (2) Z ewYZ H.S.Code 3909.40.00 Ges Dnvi wecixZ Kjvg (3),
(4), (5) I (6) Z DwjwLZ GwUmg~ni cwieZ wbewYZ GwUmg~n cwZvwcZ
nBe, h_v :3909.40.10
3909.40.90
- Phenolic resins
--- Imported by VAT registered kg
Ink manufacturing industries
--- Other
kg
5%
Free
10%
Free|
15478

(4)
(5)
(6)
Kjvg (2) Z ewYZ H.S.Code 7203.10.00 Ges 7203.90.00 Gi
wecixZ Kjvg (5) G DwjwLZ GwU 0% Gi cwieZ GwU BDT 1000/-per
MT cwZvwcZ nBe|
(7)
228 bs cvi Kjvg (1) G DwjwLZ Heading 72.04 Ges Dnvi
wecixZ Kjvg (2), (3), (4) I (5) G DwjwLZ GwUmg~ni cwieZ wbic
Heading Ges GwUmg~n cwZvwcZ nBe, h_v :72.04
7204.10.00
Ferrous waste and scrap;

remelting scrap ingots of
iron or steel.
- Waste and scrap of cast
iron
kg
BDT
1500/per MT
Free
7204.21.00
- Waste and scrap of alloy

steel
-- Of stainless steel
kg
Free
7204.29.00
-- Other
kg
7204.30.00
- Waste and scrap of

tinned iron or steel
kg
BDT
1500/per MT
BDT
1500/per MT
BDT
1500/per MT
kg
BDT
1500/per MT
Free
kg
BDT
1500/per MT
BDT
1500/per MT
Free
7204.49.00
- Other waste and scrap:

--Turning, shavings, chips,
milling waste, sawdust,
filings, trimmings and
stampings, whether or not in
bundles
-- Other
7204.50.00
- Remelting scrap ingots
7204.41.00
kg
Free
Free
Free|
15479
(8)
229 bs cvi Kjvg (1) G DwjwLZ Heading 72.08 Ges Dnvi
Flat-rolled products or iron

or non-alloy steel, of a width
of 600 mm or more, hotrolled, not clad, plated or
coated.
7208.10.10
7208.10.90
7208.25.10
7208.25.90
7208.26.10
7208.26.90
7208.27.10
- In coils, not further worked

than hot-rolled, with patterns in
relief
--- Imported by VAT registered
Transformer,
pre-fabricated
building and products of
Chapter 72 and Chapter 73
manufacturing industry
--- Other
- Other, in coils, not further
worked than hot- rolled,
pickled
-- Of a thickness of 4.75 mm or
more
---Imported by VAT registered
Transformer,
pre-fabricated
--- Other
-- Of a thickness of 3 mm or
more but less than 4.75 mm
Transformer,
pre-fabricated
--- Other
-- Of a thickness of less than
3 mm
Transformer,
pre-fabricated
building, bicycle parts and
products of Chapter 72 and
Chapter 73 manufacturing
industry
kg
5%
Free
kg
10%
Free
kg
5%
Free
kg
10%
Free
kg
5%
Free
kg
10%
Free
kg
5%
Free
15480

7208.27.90
7208.36.10
7208.36.90
7208.37.10
7208.37.90
7208.38.10
7208.38.90
7208.39.20
7208.39.80
7208.40.10
7208.40.90
--- Other
- Other, in coils, not further
worked than hot- rolled
-- Of a thickness exceeding
10 mm
Transformer,
pre-fabricated
--- Other
--Of a thickness of 4.75 mm or
more but not exceeding 10 mm
Transformer,
pre-fabricated
--- Other
kg
10%
Free
kg
5%
Free
kg
10%
Free
kg
5%
Free
kg
10%
Free

Transformer,
pre-fabricated
--- Other
-- Of a thickness of less than
3 mm
Transformer,
pre-fabricated
--- Other
- Not in coils, not further
worked than hot-rolled, with
patterns in relief
Transformer,
pre-fabricated
--- Other
- Other, not in coils, not further
worked than hot-rolled
-- Of a thickness exceeding
10 mm
kg
5%
Free
kg
10%
Free
kg
5%
Free
kg
10%
Free
kg
5%
Free
kg
10%
Free

7208.51.10
7208.51.90
7208.52.10
7208.52.90
7208.53.10
7208.53.90
7208.54.10
7208.54.90
7208.90.10
7208.90.90

Transformer,
pre-fabricated
--- Other
-- Of a thickness of 4.75 mm or
more but not exceeding 10 mm
Transformer,
pre-fabricated
building,
motorcycle
and
industry
--- Other
Transformer,
pre-fabricated
building,
motorcycle
and
industry
--- Other
-- Of a thickness of less than 3
mm
Transformer,
pre-fabricated
--- Other
-- Other
Transformer,
pre-fabricated
---Other
15481
kg
5%
Free
kg
10%
Free
kg
5%
Free
kg
10%
Free
kg
5%
Free
kg
10%
Free
kg
5%
Free
kg
10%
Free
kg
5%
Free
kg
10%
Free|
(9)
DwjwLZ Imported by VAT registered electrode manufacturing
industries kwji cwieZ Imported by VAT registered electrode
manufacturing and wire drawing industries kwj cwZvwcZ nBe|
15482

(10) 231 bs cvi Kjvg (1) G DwjwLZ Heading 72.14 Ges Dnvi
7214.10.00
7214.20.00
7214.30.00
7214.91.10
7214.91.90
7214.99.00
Other bars and rods of iron

or non-alloy steel, not
further worked than forged,
hot-rolled, hot-drawn or
hot-extruded, but including
those twisted after rolling.
- Forged
- Containing indentations,
ribs, grooves or other
deformations
Produced
during the rolling process or
twisted after rolling
- Other, of free-cutting steel
- Other
-- Of rectangular (other than
square) cross-section
--- Imported by VAT
registered
leaf
spring
manufacturing industries
--- Other
-- Other
kg
kg
25%
25%
Free
Free
kg
25%
Free
kg
5%
Free
kg
kg
25%
25%
Free
Free|
(11) 232 bs cvi Kjvg (1) G DwjwLZ Heading 72.17 Gi AvIZvfz

nBe, h_v :-- Rolled but not further worked
7607.11.10

manufacturing industries
kg
5%
Free
7607.11.90
--- Other
kg
10%
Free |
15483

nBe, h_v :- Parts and accessories of
machines of heading 84.44 or of
their auxiliary machinery
8448.20.10
--- Jute Pin; Jute Staves
kg
10%
Free
8448.20.90
--- Other
kg
2%
Free |

Kjvg (2) Z ewYZ H.S.Code 8501.10.10 Ges 8501.20.10 Gi wecixZ
Kjvg (5) G DwjwLZ GwU 25% Gi cwieZ GwU 10% cwZvwcZ nBe|
DwjwLZ Computer monitor size not exceeding 19 inch kwj I
msLvi cwieZ Computer monitor size not exceeding 22 inch kwj
I msLv cwZvwcZ nBe|
15484

Zdwmj-2
c_g Ask
[A_ AvBb, 2014 Gi aviv 56 è]
c_g Ask
1 RyjvB, 2014 ZvwiL Avi Ki ermii Rb AvqKii nvi
AbyQ`-K
Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984) Gi

section 2(46) G msvwqZ ewMYi (person) ga hvnvì AbyQ`-L chvR
nBe bv mB mKj cZK ew-Ki`vZv (Awbevmx evsjv`kxmn), wn`y h_ cwievi,
Askx`vix dvg, ew-msN Ges AvBbi viv m Kwg ewi gvU Avqi Dci
AvqKii nvi wbic nBe, h_v:
(K)
(L)
(M)
(N)
(O)
(P)
gvU Avq
c_g 2,20,000 UvKv ch gvU Avqi Dci --cieZx 3,00,000 UvKv ch gvU Avqi Dci -cieZx 4,00,000 UvKv ch gvU Avqi Dci -cieZx 5,00,000 UvKv ch gvU Avqi Dci -cieZx 30,00,000 UvKv ch gvU Avqi DciAewk gvU Avqi Dci --------------------------
nvi
k~b
10%
15%
20%
25%
30% :
Ze kZ _vK h, gwnjv Ki`vZv Ges 65 ermi ev Z`~a eqmi Ki`vZvi Kigy

Avqi mxgv nBe 2,75,000 UvKv; cwZex Ki`vZvi Kigy Avqi mxgv nBe 3,50,000
UvKv Ges MRUfz hyvnZ gywhvv Ki`vZvi Kigy Avqi mxgv nBe 4,00,000 UvKv:
AviI kZ _vK h, b~bZg Kii cwigvY Kvb fveB wbic ewYZ nvii Kg
nBe bv:
GjvKvi weeiY
b~bZg Kii nvi (UvKv)
wmwU Kcvikb GjvKvq AewZ Ki`vZv
3,000.00
Rjv mìi cimfvq AewZ Ki`vZv
2,000.00
Abvb GjvKvq AewZ Ki`vZv
1,000.00:
15485
AviI kZ _vK h, Kvb Ki`vZv hw` ^ DbZ GjvKv (less developed area)
ev mePq Kg DbZ GjvKvq (least developed area) AewZ Kvb z` ev KzwUi wki
gvwjK nb Ges D KzwUi wki èvw` Drcv`b wbqvwRZ _vKb, Zvnv nBj wZwb D z`
ev KzwUi wk nBZ D~Z Avqi Dci wbewYZ nvi AvqKi iqvZ jvf Kwieb, h_v :
weeiY
iqvZi nvi
(A) h mswk ermii Drcv`bi cwigvY

c~eeZx ermii Drcv`bi cwigvYi Zzjbvq
15% Gi AwaK, wK 25% Gi AwaK bn
mB D Avqi Dci c`q

AvqKii 5%;
(Av) h mswk ermii Drcv`bi cwigvY

c~eeZx ermii Drcv`bi cwigvYi Zzjbvq
25% Gi AwaK nq
mB D Avqi Dci c`q

AvqKii 10%;
evLv|GB AbyQ` mePq Kg DbZ GjvKv (least developed area) ev ^ DbZ

GjvKv (less developed area) A_ Income-tax Ordinance, 1984 (Ord. No.
XXXVI of 1984) Gi section 45 Gi sub-section (2A) Gi clause (b) Ges
clause (c) Gi weavb Abymvi evW KZK wbw`KZ mePq Kg DbZ GjvKv (least
developed area) ev ^ DbZ GjvKv (less developed area)|
AbyQ`-L
Kvvbx, vbxq KZc Ges m mKj Ki`vZv hvnvì Income-tax
Ordinance, 1984 (Ord. No. XXXVI of 1984) Abyhvqx mevP nvi (at the
maximum rate) AvqKi AvivwcZ nq
(1) h Kvvbxi iwRxKZ Awdm evsjv`k AewZ mB Kvvbx nBZ j wWwfW
Avq ewZiK Ab me cKvi Avqi Dci
(K) `dv (L), (M), (N) I (O) Z ewYZ
Kvvbxmg~ni eZxZ
15486

(A) GBic cZKwU Kvvbxi
hvnv publicly traded company-
D Avqi 27.5% :
Ze kZ _vK h, GBic
publicly traded company hw`
10% Gi Kg jfvsk NvlYv Ki

A_ev evsjv`k wmwKDwiwUR G
GP Kwgkb KZK wbavwiZ
mgqi ga NvwlZ jfvsk c`vb bv
Ki Zvnv nBj D publicly
traded company Gi Ki nvi nBe
35%:
Aviv kZ _vK h, GBic
publicly traded company hw`
30% ev Dnvi Pq ekx bM`
jfvsk c`vb Ki Zvnv nBj chvR
AvqKii Dci 10% nvi AvqKi
iqvZ jvf Kwie:
Aviv kZ _vK h, hw` GBic
Kvvbx hvnv publicly traded
company bn, Dnvi cwikvwaZ
g~jabi b~bZg 20% kqvi Initial
Public Offerings (IPO) Gi
gvag nvi Ki, Zvnv nBj
GBic Kvvbx D nvi mswk
ermi chvR AvqKii Dci 10%
nvi AvqKi iqvZ jvf Kwie;
(Av) GBic cZKwU Kvvbxi
hvnv publicly traded company
bn, Ges vbxq KZcmn
Income-tax Ordinance, 1984
(Ord. No. XXXVI of 1984)
Gi section 2 Gi clause (20)
Gi sub-clause (a), (b), (bb),
(bbb) I (c) Gi AvIZvaxb Abvb
Kvvbxi --------------------
D Avqi 35%:

(L)
evsK, exgv, Avw_K cwZvbmg~n (gvPU

evsK eZxZ) Gi ............
15487
D Avqi 42.5%;
(M)
gvPU evsK Gi
D Avqi 37.5%;
(N)
wmMviU cZKviK Kvvbxi
D Avqi 45%:
Ze kZ _vK h, GBic
cZKwU wmMviU cZKviK
Kvvbx
publicly
traded
company nBj mB Ki
nvi nBe 40%;
(O) gvevBj dvb AcviUi Kvvbxi --
D Avqi 45%:
Ze kZ _vK h, gvevBj
dvb AcviUi Kvvbx hw` Dnvi
cwikvwaZ g~jabi b~bZg 10%
kqvi, hvnvi ga Pre Initial
Public
Offering
Placement
5% Gi ekx _vwKZ cvwie bv,

K GPi gvag nvi
KiZt Publicly traded company
Z icvwiZ nq mB Ki
nvi nBe 40%:
AviI kZ _vK h, hw` GBic
Kvvbx Dnvi cwikvwaZ gjabi
b~bZg 20% kqvi Initial
Public Offerings (IPO) Gi
gvag nvi Ki, Zvnv nBj
GBic Kvvbx D nvi
mswk ermi chvR AvqKii
Dci 10% nvi AvqKi iqvZ
jvf Kwie;
15488
(2) Kvvbx AvBb, 1994 (1994 mbi 18 bs

AvBb) Gi Aaxb evsjv`k wbewZ Kvb Kvvbx
A_ev AvBb Abyhvqx MwVZ mswewae Kvb cwZvb
nBZ 14 AvM, 1947 Gi ci BmyKZ, cwZkZ I
cwikvwaZ cyuwRi Dci NvwlZ I cwikvwaZ
wWwfW Avqi Dci ev evsjv`k wbewZ bq
GBic we`kx Kvvbxi gybvdv cZvevmb hvnv
Income-tax Ordinance, 1984 (Ord. No.
XXXVI of 1984) Gi section 2 Gi clause
(26) Gi sub-clause (dd) Abymvi jfvsk wnme
MY, Zvnvi Dci chvR Ki...........
D Avqi 20%;
(3) Kvvbx bn, evsjv`k Awbevmx (Awbevmx
evsjv`kx eZxZ) GBic ew kYxfz Ki`vZvi
D Avqi 30%|
Avqi Dci chvR Ki-----evLv|GB AbyQ` publicly traded company ewjZ GBic Kvb
cvewjK wjwgUW KvvbxK eySvBe hvnv Kvvbx AvBb, 1994 (1994 mbi 18 bs AvBb)
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XvKv, 16 Avlvp, 1421/30 Ryb, 2014

2014 mbi 04 bs AvBb

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sub-section (1) Gi(A)

clause (a) Gi sub-clause (ii) Gi cvwZ and kwU

clause (b) Gi(i)

cvwZ (.) dzjc wPwUi cwieZ ; and

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sub-section (2) Gi clause (d) Z DwjwLZ goods kwUi ci

Act No. IV of 1969 Gi FIRST SCHEDULE Gi cwZvcb|

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Ordinance No.XXXVI of 1984 Gi section 19D Gi wejvc|D

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(O) clause (m) Gi sub-clause (iii) Gi cv:wZ dzjc Gi cwieZ

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For the first and second year

For the third year

For the fourth year

For the fifth year

For the sixth year

For the seventh to tenth year

Provided that any industry engaged in the production of

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Explanation:For the purpose of this section, "any authority" shall

DcvUxKvi private radio station kwji ci , etc. Kgv I k

private radio station on account of advertisement of

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(2) For the purpose of calculation of the realised gain of a share or

such return shall mention twelve-digit Taxpayer's

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(d) does not show any income chargeable to tax at a

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(j) issue of practicing license to a doctor, a chartered accountant, a

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(2) Having received the certificate or acknowledgement receipt of

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(ii) Road -----------------------------

(iii) Fly over -------------------------

(iv) Pavement runway, taxiway

(v) Apron, termac

(vi) Boarding bridge

(vii) Communication, Navigation aid and

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thirty per cent of the actual cost of

(c) for the third year --

twenty per cent of the actual cost of

(2) The industrial undertaking referred to in sub-paragraph (1) shall

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undertaking has been made or shall be made to the Board for

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paragraph 29 Gi fifty thousand kwji cwieZ two

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(Q) paragraph 33 Gi(A) software development and kwji cwieZ