Gadget PDF

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2015 mbi 10 bs AvBb

miKvii Avw_K cvevejx KvhKiKiY Ges KwZcq AvBb mskvabK cYxZ AvBb
hnZz miKvii Avw_K cvevejx KvhKiKiY Ges wbewYZ Dkmg~n c~iYK
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1| msw wkivbvg I ceZb|(1) GB AvBb A_ AvBb, 2015 bvg AwfwnZ nBe|
(2) GB AvBbi wZxq Aavq, ZZxq Aavq Ges cg Aavq Awej^ KvhKi nBe|
(3) GB AvBbi PZz_ Aavqi aviv 9, 2016 mbi 1 RyjvB ZvwiL Ges aviv
10 nBZ 66, 2015 mbi 1 RyjvB ZvwiL KvhKi nBe|
( 5061 )
g~j t UvKv 52.00
5062
evsjv`k MRU, AwZwi, Ryb 30, 2015

wZxq Aavq
Excises and Salt Act, 1944 (Act No. I of 1944) Gi mskvab

2| Act No. I of 1944 Gi FIRST SCHEDULE Gi mskvab|Excises and
Salt Act, 1944 (Act No. I of 1944) Gi FIRST SCHEDULE Gi PART-II Gi
SERVICES Gi Kjvg (1) Gi Service Code
(K) E032.00 Gi wecixZ Kjvg (3) Z DwjwLZ Taka 10,000.00 (ten
thousand) kwj, msLvwj, Kgv Ges ebxi cwieZ Taka 15,000.00
(fifteen thousand) kwj, msLvwj, Kgv Ges ebx cwZvwcZ nBe;
(L) E033.00 Gi wecixZ Kjvg (3) Z DwjwLZ Taka 1000.00 (one
thousand) kwj, msLvwj Ges ebxi cwieZ Taka 1500.00 (one
thousand five hundred) kwj, msLvwj Ges ebx cwZvwcZ nBe|
ZZxq Aavq
Customs Act, 1969 (Act No. IV of 1969) Gi mskvab
3| Act No. IV of 1969 Gi section 13 Gi mskvab|Customs Act, 1969

(Act No. IV of 1969), AZtci D Act ewjqv DwjwLZ, Gi section 13 Gi subsection (3) Gi clause (b) Gi ci wbgic bZb clause (c) mshvwRZ nBe, h_v t
(c) In case of suspension under clause (b), the Business
Identification Number (BIN) of the licensee issued under g~j mshvRb Ki
AvBb, 1991 (1991 mbi 22 bs AvBb) shall remain suspended till the
disposal of the matter.|
4| Act No. IV of 1969 Gi section 26A Gi mskvab|D Act Gi section
26A
(K) G DwjwLZ bank kwUi ci , operator as defined in section 2(19) of
evsjv`k UwjhvMvhvM wbqY AvBb, 2001 or any statutory authority
Kgvwj, msLvwj, kwj I ebx mwbewkZ nBe; Ges

(L) Gi clause (a) Z DwjwLZ records kwUi ci including any modes
of communication using telecommunication or radio apparatus
kmg~n mwbewkZ nBe|

5| Act No. IV of 1969 Gi section 156 Gi mskvab|D Act Gi section
156 Gi sub-section (1) Gi TABLE Gi Kjvg (1) Gi wgK bs (K) 59 Gi wecixZ Kjvg (2) G DwjwLZ Taka kwUi cvwZ (.) dzjc
Gi c~e and such goods shall also be liable to confiscation kwj
mshvwRZ nBe; Ges
(L) 62 Gi wecixZ Kjvg (2) G DwjwLZ Taka kwUi cvwZ (.) dzjc
Gi c~e and such goods shall also be liable to confiscation kwj
mshvwRZ nBe|
196 Gi sub-section (4) G DwjwLZ Tribunal kwUi ci who has practical
experience in customs and related matters kwj mwbewkZ nBe|
5063

198 Gi sub-section (1) G DwjwLZ or measure any goods kwji cwieZ or
measure and detain any goods in the prescribed manner, place and time in part or
full as he deems proper kwj cwZvwcZ nBe|
8| Act No. IV of 1969 Gi FIRST SCHEDULE Gi cwZvcb|D 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
9| Ordinance No. XXXVI of 1984 Gi section 2 Gi mskvab|Income-tax

Ordinance, 1984 (Ord. No. XXXVI of 1984), Gi section 2 Gi clause (35) Gi
cwieZ wbgic clause (35) cwZvwcZ nBe, h_v :
(35) income year means
(a) the period beginning with the date of setting up of a business
and ending with the thirtieth day of June following the date of
setting up of such business;
(b) the period beginning with the date on which a source of income
newly comes into existence and ending with the thirtieth day of June
following the date on which such new source comes into existence;
(c) the period beginning with the first day of July and ending with the
date of discontinuance of the business or dissolution of the unincorporated body or liquidation of the company, as the case may be;
(d) the period beginning with the first day of July and ending with
the date of retirement or death of a participant of the
unincorporated body;
(e) the period immediately following the date of retirement, or
death, of a participant of the unincorporated body and ending
with the date of retirement, or death, of another participant or
the thirtieth day of June following the date of the retirement, or
death, as the case may be;
(f) in the case of bank, insurance or financial institution the period
of twelve months commencing from the first day of January of
the relevant year; or
(g) in any other case the period of twelve months commencing
from the first day of July of the relevant year;";
10| Ordinance No. XXXVI of 1984 Gi section 16B Gi cwZvcb| D

Ordinance Gi section 16B Gi cwieZ wbgic section 16B cwZvwcZ nBe, h_v :
16B. Charge of additional tax.Notwithstanding anything contained in
any other provision of this Ordinance, where
(a) a public limited company, not being a banking or insurance
company, listed with any stock exchange in Bangladesh, has not
issued, declared or distributed dividend or bonus share equivalent to
5064

at least fifteen per cent (15%) of its paid up capital to its shareholders
within a period of six months immediately following any income
year, the company shall be charged additional tax at the rate of five
per cent (5%) on the undistributed profit in addition to tax payable
under this Ordinance; or
(b) any person employs or allows, without prior approval of the Board of
Investment or any competent authority of the Government, as the
case may be, any individual not being a Bangladeshi citizen to work
at his business or profession at any time during the income year, such
person shall be charged additional tax at the rate of fifty per cent
(50%) of the tax payable on his income or taka five lakh, whichever
is higher in addition to tax payable under this Ordinance.
Explanation.- For the purpose of clause (a), "undistributed profit"

means accumulated profit including free reserve.|
11| Ordinance No. XXXVI of 1984 Gi section 16CCC Gi mskvab|
D Ordinance Gi section 16CCC Gi cv:wZ dzjc (.) Gi cwieZ Kvjb (:)
cwZvwcZ nBe Ges AZ:ci wbgic proviso mshvwRZ nBe, h_v:Provided that such rate of tax shall be zero point one zero per cent
(0.10%) of such receipts for an industrial undertaking engaged in
manufacturing of goods for the first three income years since
commencement of its commercial production.|
12| Ordinance No. XXXVI of 1984 Gi section 19 Gi mskvab|D

Ordinance Gi section 19 Gi
(K) sub-section (21) Gi crossed cheque drawn on a bank kwji
ci or bank transfer kwj mwbewkZ nBe;
(L) sub-section (27) G, `yBvb DwjwLZ, paid up capital kwji
cwieZ, Dfq vb, paid up capital together with reserve and
accumulated profit kwj cwZvwcZ nBe;
(M) sub-section (28) Gi ci wbgic b~Zb sub-sections 29, 30 Ges 31
mshvwRZ nBe, h_v :
(29) Where an assessee, not being an assessee engaged in real
estate business during any income year, purchases on credit any
material for the purpose of construction of building or house
property or its unit and fails to pay the sum or any part thereof
representing the liability in respect of such purchase, the sum or any
part thereof, which has not been paid in the following year in which
such purchase was made, shall be deemed to be the income of the
assessee for that income year classifiable under the head Income
from other sources.
(30) Where an assessee, in the course of any proceedings under this
Ordinance, is found to have any sum or part thereof allowed or
deducted but not spent in accordance with the provision of clause
(h) of sub-section (1) of section 25 of this Ordinance, such unspent
5065
sum or part thereof shall be deemed to be the income of such

assessee for that income year classifiable under the head Income
from house property.
(31) Where an assessee files a revised return under sections 78 or
93 and shows tax exempted income or income that is subject to
reduced tax rate, so much of the excess as it exceeds the amount
shown in the original return shall be deemed to be income for that
income year classifiable under the head "Income from other
sources".|
13| Ordinance No. XXXVI of 1984 Gi section 19BBBBB Gi mskvab|D
Ordinance Gi section 19BBBBB Gi sub-section (1) Gi
(K) clause (d) Gi

(A) sub-clause (i) Gi taka one thousand kwji cwieZ taka
six hundred kwj cwZvwcZ nBe;
(Av) sub-clause (ii) Gi taka one thousand and five hundred
kwji cwieZ taka eight hundred kwj cwZvwcZ nBe;
(L) clause (e) Gi
(A) sub-clause (i) Gi taka seven hundred kwji cwieZ taka
four hundred kwj cwZvwcZ nBe;
(Av) sub-clause (ii) Gi taka one thousand kwji cwieZ taka
six hundred kwj cwZvwcZ nBe|
14| Ordinance No. XXXVI of 1984 Gi section 19E Gi mskvab|D
Ordinance Gi section 19E Gi sub-section (3) Gi
(K) clause (c) Gi cv:wZ or kwU wejy nBe;
(L) clause (d) Gi cv:wZ dzjc (.) Gi cwieZ mwgKvjb (;) Ges or
kwU cwZvwcZ nBe Ges AZ:ci wbgic b~Zb clause (e) mwbewkZ
nBe, h_v :
(e) any income declared under this section which is
(i) exempted from tax in the concerned income year; or
(ii) chargeable to tax at a reduced rate in accordance with
section 44 of this Ordinance|

Ordinance Gi section 28 Gi sub-section (3) Gi Investment Corporation of
Bangladesh kwji ci , any financial institution Kgv I kwj cwZvwcZ
nBe|

Ordinance Gi section 29 Gi sub-section (1) Gi clause (xi) Gi or plant
kwji cwieZ , plant or any other fixed asset not being imported
software Kgv I kwj cwZvwcZ nBe|
5066

Ordinance Gi section 30 Gi clause (e) Gi three lakh and fifty thousand kwji
cwieZ four lakh and fifty thousand kwj cwZvwcZ nBe|
Ordinance Gi section 33 Gi clause (d) Gi or (28) k, msLv I ebxi cwieZ
, (28), (29) or (31) Kgv, msLvwj, k I ebxwj cwZvwcZ nBe|
(K) wZxq proviso Gi cv:wZ dzjc (.) Gi cwieZ Kvjb (:) cwZvwcZ
nBe; Ges
(L) ZZxq proviso Gi cv:wZ dzjc (.) Gi cwieZ Kvjb (:) cwZvwcZ
nBe; Ges AZ:ci wbgic b~Zb proviso mshvwRZ nBe, h_v :
Provided further that any loss in respect of any income from any
head shall not be so set off against any income from manufacturing
of cigarette.|
20| Ordinance No. XXXVI of 1984 Gi section 46B Gi mskvab| D

Ordinance Gi section 46B Gi
(K) sub-section (2) Gi
(A) clause (a) Gi ci wbgic b~Zb clause (aa) mwbewkZ nBe, h_v :
(aa) automobile manufacturing industry;;
(Av) clause (d) Gi ci wbgic b~Zb clause (dd) mwbewkZ nBe, h_v :
(dd) bi-cycle manufacturing industry;;
(B) clause (gg) Gi Hoffmann Kiln kwji ci or Tunnel Kiln
kwj mwbewkZ nBe;

(C) clause (q) Gi or kwU wejy nBe, Ges AZ:ci clause (q) Gi ci
wbgic b~Zb clause (qq) mwbewkZ nBe, h_v :
(qq) tyre manufacturing industry; or ;
(L) sub-section (11) Gi are not fulfilled kwji ci or any

individual not being a Bangladeshi citizen is employed or allowed
to work without prior approval of the Board of Investment or any
competent authority of the Government, as the case may be, for this
purpose kwj I Kgvwj mwbewkZ nBe|
21| Ordinance No. XXXVI of 1984 Gi section 46C Gi mskvab|D
Ordinance Gi section 46C Gi sub-section (9) Gi are not fulfilled kwji ci or any
individual not being a Bangladeshi citizen is employed or allowed to work without
prior approval of the Board of Investment or any competent authority of the
Government, as the case may be, for this purpose kwj I Kgvwj mwbewkZ nBe|

Ordinance Gi section 47 Gi sub-section (1) Gi clauses (a) Ges (c) wejy nBe|
5067

Ordinance Gi section 49 Gi sub-section (1) Gi clause (zzf) Gi cv:wZ dzjc (.)
Gi cwieZ mwgKvjb (;) cwZvwcZ nBe; Ges D clause Gi ci wbgic clause
(zzff) mwbewkZ nBe, h_v :
"(zzff) deduction of tax from any sum paid by real estate developer to
land owner."|

(K) sub-section (1) Gi ci wbgic b~Zb sub-sections (1A) Ges (1B) mwbewkZ
nBe, h_v :
(1A) Notwithstanding the provision of sub section (1), where any
Government official is acting as Drawing and Disbursing Officer
(DDO) or making or signing a bill for himself or for any other official
subordinate to him to draw salary from the Government or any authority,
as the case may be, he shall, at the time of making or signing such bill,
deduct tax at a rate representing the average of the rates applicable to
the estimated total income of such officials if such annual salary
chargeable to tax exceeds the taxable limit for that income year.; Ges
(1B) For the purposes of sub-section (1A), respective Government
Accounts Office shall issue a tax deduction certificate in prescribed
form within the thirty first day of July following the financial year.;
(L) sub-section (2) Gi sub-section (1) k, msLv I ebxwji cwieZ

sub-sections (1) and (1A) k, msLv I ebxwj cwZvwcZ nBe;
(M) sub-section (2A) Gi sub-section (1) k, msLv I ebxwji cwieZ
sub-section (1) and (1A) k, msLv I ebxwj cwZvwcZ nBe;
(N) sub-section (3) Gi sub-section (1) k, msLv I ebxwji cwieZ
sub-section (1) and (1A) k, msLv I ebxwj cwZvwcZ nBe|
Ordinance Gi section 51 Gi cv:wZ dzjc (.) Gi cwieZ Kvjb (:) cwZvwcZ
nBe Ges AZ:ci wbgic proviso mshvwRZ nBe, h_v :
Provided that this provision shall not apply to the Treasury bond or
Treasury bill issued by the Government.|

Ordinance Gi section 52 Gi indenting commission or shipping agency
commission or kwj wejy nBe|
27| Ordinance No. XXXVI of 1984 Gi section 52A Gi mskvab|D
Ordinance Gi section 52A Gi sub-section (3) Gi proviso Gi the person
rendering professional or technical services is not likely to have any assessable
income during the year or kwj wejy nBe|
5068
28| Ordinance No. XXXVI of 1984 Gi section 52AA Gi cwZvcb|D

Ordinance Gi section 52AA Gi cwieZ wbgic section 52AA cwZvwcZ nBe,
h_v :
52AA. Deduction from the payment of certain services.The

Government or any other authority, corporation or body, including its
units, the activities of which are authorised by any law or any company
as defined in clause (20) of section 2 of this Ordinance or any banking
company or any insurance company or any co-operative bank or any
financial institution or any Non-Government Organisation registered
with the NGO Affairs Bureau, or any school or any college or any
university or any hospital or any clinic or any diagnostic centre
responsible for making any payment which constitutes income of the
payee shall deduct income tax at the rate specified below :
SL.
No
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
Description of payment
Catering service
Cleaning service
(a) commission
(b) gross receipts
Collection and recovery agency(a) commission
(b) gross receipts
Contract or toll manufacturing
Credit rating agency
Event management(a) commission
(b) gross receipts
Indenting commission
Meeting fees, training fees or honorarium
Mobile network operator, technical support service provider
or service delivery agents engaged in mobile banking
operations
Motor garage or workshop
Printing service
Private container port or dockyard service
Private security service provider(a) commission
(b) gross receipts
Product processing charge
Shipping agency commission
Stevedoring/berth operation commission
Supply of manpower(a) commission
(b) gross receipts
Rate of
deduction
10%
10%
1.5%
10%
1.5%
10%
10%
10%
1.5%
7.5%
10%
10%
5%
3%
5%
10%
1.5%
10%
5%
10%
10%
1.5%

SL.
No
18
19.
Description of payment
Transport provider
Any other service which is not mentioned in Chapter VII of
this Ordinance and is not a service provided by any bank,
insurance or financial institutions
5069
Rate of
deduction
3%
10%:
Provided that where the Board, on an application made in this behalf,

gives a certificate in writing that the person rendering such services is
otherwise exempted from tax under any provision of this Ordinance, the
payment referred to in this section shall be made without any deduction
or with deduction at a lesser rate for that income year.|
29| Ordinance No. XXXVI of 1984 Gi section 52B Gi mskvab|D

Ordinance Gi section 52B Gi we`gvb weavb sub-section (1) wnmve msLvwqZ nBe
Ges Dic msLvwqZ sub-section (1) Gi ci wbgic sub-section (2) mshvwRZ nBe,
h_v :
(2) Any person responsible for collecting Value Added Tax (VAT) in
accordance with g~j mshvRb Ki AvBb, 1991 (1991 mbi 22 bs AvBb)
from cigarette manufacturers shall collect tax at the rate of three per cent
(3%) of Maximum Retail Price (MRP) of such cigarette at the time of
collection of such VAT. |
30| Ordinance No. XXXVI of 1984 Gi section 52D Gi mskvab|

D Ordinance Gi section 52D Gi wZxq proviso Gi
(K) or wage earners development bond kwj wejy nBe;
(L) cv:wZ dzjc (.) Gi cwieZ Kvjb (:) cwZvwcZ nBe Ges AZ:ci
wbgic b~Zb proviso mshvwRZ nBe, h_v :
Provided further that no tax shall be deducted from interest or
profit arising from Wage earners development bond, US dollar
premium bond, US dollar investment bond, Euro premium bond,
Euro investment bond, Pound sterling investment bond or Pound
sterling premium bond.|
31| Ordinance No. XXXVI of 1984 Gi section 52JJ Gi cwZvcb|

D Ordinance Gi section 52JJ Gi cwieZ wbgic section 52JJ cwZvwcZ nBe,
h_v :
52JJ. Collection of tax from travel agent.- Any person responsible
for paying on behalf of any airlines 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 zero point three zero per cent (0.30%) of the total value of the
tickets of the airlines or any charge for carrying cargo by air at the time
of payment to such resident.
5070

Explanation.- For the purpose of computation of value of tickets or
charge, any payment made in respect of any embarkation fees, travel tax,
flight safety insurance, security tax and airport tax shall not be included
in such value or charge.|
32| Ordinance No. XXXVI of 1984 Gi section 52S Gi mskvab|

D Ordinance Gi section 52S Gi three per cent kwji cwieZ four per
cent (4%) kwj, msLv, wP I ebxwj cwZvwcZ nBe|
33| Ordinance No. XXXVI of 1984 Gi section 52U Gi mskvab|
D Ordinance Gi section 52U Gi proviso Gi cassia leaf kwji ci ,
computer or computer accessories, jute, cotton, yarn Kgvwj I kwj
mwbewkZ nBe|
34| Ordinance No. XXXVI of 1984 Gi section 53AA Gi
mskvab|D Ordinance Gi section 53AA Gi unless ki ci a
certificate is received in prescribed manner from Deputy Commissioner of
Taxes concerned and kwj mwbewkZ nBe|
35| Ordinance No. XXXVI of 1984 Gi section 53CC Gi wejvc|
D Ordinance Gi section 53CC wejy nBe|
36| Ordinance No. XXXVI of 1984 Gi section 53E Gi mskvab|- D
Ordinance Gi section 53E Gi sub-section (1) Gi allows any discount
kwji ci or dealers promotional charges or fees or commission or any
other payment called by whatever name kwj mwbewkZ nBe|
37| Ordinance No. XXXVI of 1984 Gi section 53EE Gi mskvab|
D Ordinance Gi section 53EE Gi seven and a half per cent kwji
cwieZ ten per cent (10%) kwj, msLv, wP I ebxwj cwZvwcZ nBe|
38| Ordinance No. XXXVI of 1984 Gi section 53F Gi mskvab|
D Ordinance Gi section 53F Gi
(K) sub-section (1) Gi clause (b) Gi ci wbgic b~Zb clause (c)
mwbewkZ nBe, h_v:
"(c) ten per cent (10%) where the person receiving such interest or
share of profit is a public university, or an educational institution
whose teachers are enlisted for Monthly Pay Order (MPO),
following the curriculum approved by the Government and whose
governing body is also formed as per Government rules or
regulations, or any professional institute established under any law
and run by professional body of Chartered Accountants, Cost and
Management Accountants or Chartered Secretaries.";
(L) sub-section (2) Gi clause (b) Gi in this behalf kwji cwieZ

that income of such payee or class of payee is otherwise
exempted from tax kwj cwZvwcZ nBe|
39| Ordinance No. XXXVI of 1984 Gi section 53H Gi mskvab|- D
Ordinance Gi section 53H Gi Explanation wejy nBe|
5071
40| Ordinance No. XXXVI of 1984 Gi section 53HH Gi mskvab|D

Ordinance Gi 53HH Gi under any law kwji ci or from any other person
being an individual, a firm, an association of persons, a Hindu undivided family,
a company or any artificial juridical person kwj I Kgvwj mwbewkZ nBe|
41| Ordinance No. XXXVI of 1984 Gi section 53K Gi mskvab|D

Ordinance Gi section 53K Gi(K) on account of advertisement of kwji cwieZ or any person
on account of advertisement or kwj cwZvwcZ nBe;
(L) three per cent kwji cwieZ four per cent (4%) kwj,
msLv, wP I ebxwj cwZvwcZ nBe|
42| Ordinance No. XXXVI of 1984 Gi section 53O Gi wejvc|D
Ordinance Gi section 53O wejy nBe|
43| Ordinance No. XXXVI of 1984 G b~Zb section 53P Gi mwbek|
D Ordinance Gi section 53O Gi ci wbgic b~Zb section 53P mwbewkZ nBe;
h_v :
53P. Deduction of tax from any sum paid by real estate developer
to land owner.-Where any person engaged in real estate or land
development business pays any sum to the land owner on account of
signing money, subsistence money, house rent or in any other form
called by whatever name for the purpose of development of the land of
such owner in accordance with any power of attorney or any agreement
or any written contract, such person shall deduct tax at the rate of fifteen
per cent (15%) on the sum so paid at the time of such payment.|
44| Ordinance No. XXXVI of 1984 Gi section 54 Gi cwZvcb|- D

Ordinance Gi section 54 Gi cwieZ wbgic section 54 cwZvwcZ nBe,
h_v :
54. Deduction of tax from dividends.- The principal officer of a company
registered in Bangladesh, or of any other company, shall, at the time of
paying any dividend to a shareholder, deduct tax on the amount of such
dividend, in the case of a resident or a non-resident Bangladeshi,(a) if the shareholder is a company, at the rate applicable to a company ;
(b) if the shareholder is a person other than a company, at the rate of ten
per cent (10%) where the person receiving such dividend furnishes
his twelve-digit Taxpayer's Identification Number (TIN) to the payer
or fifteen per cent (15%) where the person receiving such dividend
fails to furnish his twelve-digit Taxpayer's Identification Number
(TIN) to the payer.|
5072

Ordinance Gi section 56 Gi sub-section (1) Gi cwieZ wbgic sub-section (1)
cwZvwcZ nBe, h_v :
(1) Subject to the provisions of sub-section (2), Government or any person
responsible for making payment to a non-resident of any amount which
constitutes income of such non-resident chargeable to tax under this
Ordinance shall, unless such person is himself liable to pay tax thereon as
agent, at the time of making such payment, deduct tax on the amount so
payable at the rate, specified below:
SL.
No
Description of Payment
Rate of
deduction
1
2
3
4
5
6
7
8
Accounting or tax consultancy

Advertisement making
Advertisement broadcasting
Advisory or consultancy service
Air transport or water transport
Architecture, interior design or landscape design
Artist, singer or player
Capital gain received(a) from capital assets (not being securities listed with stock
exchange)
(b) by a company or firm if such gain is arisen from
securities listed with any stock exchange in Bangladesh
which is not exempted from tax in the country of such
non-resident----Certification
Charge or rent for satellite, airtime or frequency
Contractor, sub-contractor or supplier
Courier service
Dividend(a) company-----(b) any other person, not being a company--Insurance premium
Interest, royalty or commission
Legal service
Machinery rent
Management or event management
Pre-shipment inspection service
Professional service, technical services fee, technical know how
fee or technical assisstance fee
20%
15%
20%
30%
7.5%
20%
30%
9
10
11
12
13
14
15
16
17
18
19
20
15%
10%
30%
20%
5%
15%
20%
30%
10%
20%
20%
15%
20%
30%
20%

SL.
No
21
22
23
24
25
Description of Payment
Salary or remuneration
Exploration or drilling in petroleum operations
Survey for oil or gas exploration
Any service for making connectivity between oil or gas field and
its export point
Any other payments
5073
Rate of
deduction
30%
5.25%
5.25%
5.25%
30%.|

Ordinance Gi section 75 Gi sub-section (3) Gi proviso Gi cwieZ wbgic proviso
cwZvwcZ nBe, h_v :
Provided that the Deputy Commissioner of Taxes may extend the date
upto two months from the date so specified and he may further extend
the date upto two months with the approval of the Inspecting Joint
Commissioner.|
47| Ordinance No. XXXVI of 1984 Gi section 82BB Gi mskvab|D Ordinance Gi section 82BB Gi sub-sections (1) Ges (2) Gi cwieZ wbgic
sub-sections (1) Ges (2) cwZvwcZ nBe, h_v :
(1) Subject to sub-sections (2) or (3) and section 93, where an assessee,
either manually or electronically, furnishes a return of income
mentioning twelve-digit Taxpayers Identification Number (TIN) in
compliance with the conditions and within time specified in subsection (2) of section 75 and pays tax in accordance with section
74, he shall be issued by the Deputy Commissioner of Taxes or any
other official authorised by him, an acknowledgement of receipt of
the return and such acknowledgement shall be deemed to be an
order of the Deputy Commissioner of Taxes for the purpose of
assessment.
(2) On receipt of such return under sub-section (1), the Deputy
Commissioner of Taxes shall
(a) process such return in the following manner, namely:
(i) the income shall be computed after making the
adjustments in respect of any arithmetical error in the
return and any incorrect claim, if such incorrect claim is
apparent from the existence of any information in the
return;
(ii) the tax shall be computed on the basis of the income
computed under sub-clause (i); and
(iii) the sum payable by, or the amount of refund due to, the
assessee shall be determined after adjustment of the tax
and interest, if any, computed under sub-clause (ii) by
5074
(b)
any tax deducted at source, any tax collected at source,

any advance tax paid, any tax paid under section 74 and
any other amount paid by way of tax and interest;
send, after processing such return in accordance with the
provision of clause (a), a notice of demand along with an
intimation to the assessee specifying the income so computed,
the liability to pay tax on such income, the amount of tax
credit allowed, the sum determined to be payable by, or
refundable to, him and such other particulars within thirty
days of such computation as may be specified:
Provided that no such intimation shall be sent after the expiry
of a period of twelve months from the end of the financial
year in which the return is furnished:
Provided further that no demand notice requiring the assessee
to pay more taxes shall be made unless the assessee is given
an opportunity in writing in this regard.
Explanation.For the purposes of this section, an incorrect claim

apparent from the existence of any information in the return shall mean
a claim, on the basis of an entry, in the return
(i) of an item, which is inconsistent with another entry of the
same, or some other item, in such return; or
(ii) in respect of a deduction, where such deduction exceeds the
specified statutory limit which may have been expressed as
monetary amount, percentage, ratio or fraction.|
48| Ordinance No. XXXVI of 1984 Gi section 82C Gi mskvab|D

Ordinance Gi section 82C Gi sub-section (2) Gi
(K) clause (d) Gi cigarettes under section 52B kwj I msLvi cwieZ
Gi cigarettes under sub-section (1) of section 52B kwj,
msLvwj I ebxwj cwZvwcZ nBe;
(L) clause (eee) Gi pensioners savings certificate or wage earners
development bond kwji cwieZ savings instruments kwj
cwZvwcZ nBe;
(M) clause (eee) Gi ci wbgic clause (eeee) mwbewkZ nBe, h_v :
(eeee) the amount of tax collected from travel agent under section
52JJ; ;
(N) clause (k) Gi ci wbgic clause (kk) mwbewkZ nBe, h_v :

(kk) the amount received on account of export of any goods
except certain items on which tax is deductible under section
53BBBB;";
5075
(O) clause (mm) Gi ci wbgic b~Zb clauses h_vg (mmm) Ges

(mmmm) mwbewkZ nBe, h_v:
(mmm) the amount received on account of commission, charges
as mentioned in section 53EE;
(mmmm) the amount received on account of interest or share of
profit as mentioned in clause (c) of sub-section (1) of section
53F;;
(P) clause (sss) wejy nBe;

(Q) proviso Gi clause (d) Gi gas transmission kwji ci or gas
distribution kwj mwbewkZ nBe|
Ordinance Gi section 84 Gi sub-section (1) Gi ; and in the case of firm, may
refuse to register it or may cancel its registration if it is already registered,
mwgKvjb, kwj I Kgvwj wejy nBe|
50| Ordinance No. XXXVI of 1984 Gi section 107F Gi cwZvcb|D

Ordinance Gi section 107F Gi cwieZ wbgic section 107F cwZvwcZ nBe, h_v :
107F. Report from an accountant to be furnished.- The Deputy
Comissioner of Taxes may, by notice in writing, require that a person who
has entered into international transaction or transactions the aggregate value
of which, as recorded in the books of accounts, exceeds three crore taka
during an income year shall furnish within the period as may be specified
in the notice and in the form and manner as may be prescribed, a report
from a Chartered Accountant or a Cost and Management Accountant
regarding all or of a part of the information, documents and records
furnished under section 107E.|
51| Ordinance No. XXXVI of 1984 G b~Zb section 107HH Gi mwbek|

D Ordinance Gi section 107H Gi ci wbgic b~Zb section 107HH mwbewkZ nBe,
h_v :
107HH. Penalty for failure to comply with the provision of section
107EE.- Where any person fails to comply with the provision of section
107EE of this Ordinance, the Deputy Commissioner of Taxes may impose
upon such person a penalty not exceeding two per cent (2%) of the value of
each international transaction entered into by such person.|

Ordinance Gi section 124 Gi sub-section (1) Gi cv:wZ dzjc (.) Gi cwieZ
Kvjb (:) cwZvwcZ nBe Ges AZ:ci wbgic proviso mwbewkZ nBe, h_v :
Provided that such penalty shall not exceed
(a) in case of an assessee, being an individual, whose income was not
assessed previously five thousand taka;
5076

(b
in case of an assessee, being an individual, whose income was

assessed previously, fifty per cent (50%) of the tax payable on the
last assessed income or taka one thousand, whichever is higher.|
53| Ordinance No. XXXVI of 1984 G b~Zb section 124AA Gi

mwbek|D Ordinance Gi section 124A Gi ci wbgic b~Zb section 124AA
mwbewkZ nBe, h_v :
124AA. Penalty for failure to verify Taxpayers Identification
Number.- Where a person, responsible for verification of the
authenticity of twelve-digit Taxpayers Identification Number (TIN) in
accordance with the provision of sub-section (2) of section 184A of this
Ordinance, has, without reasonable cause, failed to comply with such
requirement under that provision, the Deputy Commissioner of Taxes or
any other income tax authority authorised by the Board for this purpose,
as the case may be, may impose upon such person a penalty not
exceeding taka fifty thousand.|
54| Ordinance No. XXXVI of 1984 Gi section 127 Gi mskvab|

D Ordinance Gi section 127 Gi or the tax paid by him under that section
is less than eighty per cent of the amount payable thereunder, kwj I Kgv
wejy nBe|
55| Ordinance No. XXXVI of 1984 G b~Zb section 129B Gi
mwbek|D Ordinance Gi section 129A Gi ci wbgic b~Zb section 129B
mwbewkZ nBe, h_v :
129B. Penalty for furnishing fake audit report.Where, in the course of
any proceeding under this Ordinance, the Deputy Commissioner of Taxes,
the Appellate Joint Commissioner, the Commissioner (Appeals) or the
Appellate Tribunal is satisfied beyond reasonable doubt that any audit report
furnished by an assessee along with the return of income or thereafter for any
income year is not signed by a chartered accountant or is believed to be false,
such authority or the Tribunal, as the case may be, shall impose upon such
assessee a penalty of a sum of one lakh taka for that income year.|
56| Ordinance No. XXXVI of 1984 Gi section 130 Gi mskvab|

D Ordinance Gi section 130 Gi under this Chapter kwji ci or
Chapter XIA kwj I msLv mwbewkZ nBe|
Ordinance Gi section 132 Gi making an order imposing any penalty under this
Chapter kwji cwieZ or any other income tax authority making an order imposing
any penalty under this Chapter or Chapter XIA kwj I msLv cwZvwcZ nBe|
5077
58| Ordinance No. XXXVI of 1984 Gi section 152I Gi mskvab|D

Ordinance Gi section 152I(3) Gi concerned income tax authority kwji ci ,
tribunal Kgv I k mwbewkZ nBe|
59| Ordinance No. XXXVI of 1984 Gi section 153 Gi
mskvab|D Ordinance Gi section 153 Gi
(K) sub-section (1) Gi
(A) clause (d) wejy nBe;
(Av) clause (e) Gi cwieZ wbgic clause (e) cwZvwcZ nBet
(e) imposition of penalty under Chapter XIA, Chapter XV and
under section 137 of Chapter XVI ; and;
(L) sub-section (1A) Gi clause (b) Gi Chapter XV kwj I msLvi

ci or XIA kwj I msLv mwbewkZ nBe;
(M) sub-section (3) Gi before filing that appeal kwj wejy nBe|
60| Ordinance No. XXXVI of 1984 G b~Zb section 165AA Gi mwbek|
D Ordinance Gi section 165A Gi ci wbgic b~Zb section 165AA mwbewkZ nBe,
h_v :
165AA. Punishment for furnishing fake audit report.- A person is
guilty of an offence punishable with imprisonment for a term which may
extend to three years, but shall not be less than three months, or with fine
upto taka one lakh, or both, if he furnishes along with the return of
income or thereafter any audited statement of accounts which is false or
does not conform with signature of a chartered accountant purported to
be signatory to such statement.|
61| Ordinance No. XXXVI of 1984 G b~Zb section 165C Gi

mwbek| D Ordinance Gi section 165B Gi ci wbgic b~Zb section 165C
mwbewkZ nBe, h_v :
165C. Punishment for unauthorised employment.- A person is guilty
of an offence punishable with imprisonment for a term which may
extend to three years, but shall not be less than three months, or with fine
up to taka five lakh, or both, if he employs or allows to work any
individual not being a Bangladeshi citizen without prior approval from
Board of Investment or any competent authority of the government as the
case may be.|
62| Ordinance No. XXXVI of 1984 Gi section 184A Gi mskvab|D

Ordinance Gi section 184A Gi sub-section (1) Gi
(K) clause (k) wejy nBe ;
5078

(L) clause (l) Gi ci wbgic b~Zb clause (ll) mwbewkZ nBe, h_vt
(ll) provision of clause (l) shall not be applicable for a nonresident, not being a Bangladeshi citizen;;
(M) clause (w) Gi cv:wZ dzjc (.) Gi cwieZ mwgKvjb (;) cwZvwcZ
nBe Ges AZ:ci wbgic clause (x) mshvwRZ nBe, h_v :
(x) being a parent or guardian of a student of english medium
school, situated in any city corporation or in any paurasabha of a
district headquarter, following international curriculum.|
63| Ordinance No. XXXVI of 1984 Gi THIRD SCHEDULE Gi

mskvab|D Ordinance Gi THIRD SCHEDULE Gi
(K) paragraph 3 Gi TABLE Gi column 1 Gi Sl. No. 3 Gi wecixZ
column 2 G DwjwLZ clause (2)(b) Gi GwU (vi) Gi ci wbgic b~Zb GwU
(vii) mwbewkZ nBe, h_v :
(vii) imported computer software
10;
(L) paragraph 11 Gi clause (6) Gi sub-clause (a) Gi twenty lakh taka

Gi cwieZ twenty five lakh taka cwZvwcZ nBe|
64| Ordinance No. XXXVI of 1984 Gi SIXTH SCHEDULE, PART A
Gi mskvab|D Ordinance Gi SIXTH SCHEDULE, PART A Gi
(K) paragraph 11A Gi cwieZ wbgic paragraph 11A cwZvwcZ nBe, h_v :
11A. Income from dividend received from a company listed in any
stock exchange in Bangladesh up to twenty five thousand taka.;
(L) paragraph 20 Gi cwieZ wbgic paragraph 20 cwZvwcZ nBe, h_v :

20. Any income up to taka two crore fifty lakh received by an assessee
as gratuity;
(M) paragraph 21 Gi sub-paragraph (d) Gi cwieZ wbgic sub-paragraph (d)
cwZvwcZ nBe, h_v :
(d) a workers participation fund established under evsjv`k kg AvBb,
2006 (2006 mbi 42 bs AvBb) and received by a worker as defined in
section 2(65) of the said Act.;
(N) paragraph 22A Gi dividend of kwj wejy nBe;

(O) paragraph 24 Gi ci wbgic b~Zb paragraph 24A mshvwRZ nBe, h_v:
24A. Any income received by an assessee from Wage earners
development bond, US dollar premium bond, US dollar investment
bond, Euro premium bond, Euro investment bond, Pound sterling
investment bond or Pound sterling premium bond.;
5079
(P) paragraph 33 Gi 2019 msLvi cwieZ 2024 msLv cwZvwcZ nBe;

(Q) paragraph 35 Gi 2015 msLvi cwieZ 2019 msLv cwZvwcZ nBe;
(R) paragraph 49 Gi crossed cheque kwji ci or bank transfer kwj
mwbewkZ nBe;
(S) paragraph 50 Gi crossed cheque kwji ci or bank transfer kwj
mwbewkZ nBe;
(T) paragraph 51 Gi crossed cheque kwji ci or bank transfer kwj
mwbewkZ nBe;
(U) paragraph 51 Gi ci wbgic b~Zb paragraphs 52 I 53 mshvwRZ nBe, h_v :
52. Any income, not being interest or dividend classifiable under
the head Income from other sources, received by any educational
institution, if it (i) is enlisted for Monthly Pay Order (MPO) of the
Government;
(ii) follows the curriculum approved by the Government;
(iii) is governed by a body formed as per Government rules
or regulations.
53. Any income, not being interest or dividend classifiable under
the head Income from other sources, received by any public
university or any professional institute established under any law
and run by professional body of Chartered Accountants or Cost
and Management Accountants or Chartered Secretaries.|
65| AvqKi|(1) Dc-aviv (3) Gi weavbvejx mvc, 2015 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 2015 mvji
1 RyjvB ZvwiL Avi Ges 2016 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|
66| mviPvR|Income-tax Ordinance, 1984 (Ord. No. XXXVI of
1984) Gi AvIZvq 2015 mvji 1 RyjvB nBZ Avi Ki ermii Rb Kvb Ki wbaviYi
Zdwmj-2 Gi wZxq Ask wbw` nvi Abyhvqx mviPvR avh nBe|
5080

cg Aavq
g~j mshvRb Ki AvBb, 1991 (1991 mbi 22 bs AvBb) Gi mskvab
67| 1991 mbi 22 bs AvBbi aviv 19K Gi mskvab|g~j mshvRb Ki AvBb,

1991 (1991 mbi 22 bs AvBb), AZ:ci D AvBb ewjqv DwjwLZ, Gi aviv 19K G
DcvUxKvmn DwjwLZ wbeb eZxZ kwji cwieZ Dfqvb wbeb ev UvbIfvi
ZvwjKvfz eZxZ kwj cwZvwcZ nBe|
68| 1991 mbi 22 bs AvBbi aviv 24 Gi mskvab|D AvBbi aviv 24 Gi
Dc-aviv (2) G DwjwLZ mnKvix Kwgkbvi kwji cwieZ mnKvix Kwgkbvi ev mnKvix
cwiPvjK kwj cwZvwcZ nBe|
Dc-aviv (1) G `yBevi DwjwLZ mnKvix Kwgkbvi kwji cwieZ Dfqvb mnKvix
Kwgkbvi ev mnKvix cwiPvjK kwj cwZvwcZ nBe|
Dc-aviv (1) G DwjwLZ mnKvix Kwgkbvi kwji cwieZ mnKvix Kwgkbvi ev mnKvix
cwiPvjK kwj cwZvwcZ nBe|
Dc-aviv (2) Gi(K) `dv (K) Gi ci wbic b~Zb `dv (KK) mwbewkZ nBe, h_v:
(KK) wbewZ nIqv mI Ki Pvjvbc eZxZ cY ev mev MnY Kib,
A_ev;
(L) `dv (O) G DwjwLZ 24 NUvi ga msLv I kwji cwieZ 48 NUvi
ga msLv I kwj cwZvwcZ nBe|
72| 1991 mbi 22 bs AvBbi aviv 48 Gi mskvab|D AvBbi aviv 48 G
DwjwLZ c`ghv`vq mnKvix Kwgkbvi, g~j mshvRb Ki Gi kwj I Kgvi cwieZ
mnKvix Kwgkbvi ev mnKvix cwiPvjK, g~j mshvRb Ki c`ghv`vi kwj I Kgv
cwZvwcZ nBe|
73| 1991 mbi 22 bs AvBbi wZxq Zdwmji mskvab|D AvBbi wZxq
Zdwmji AbyQ` 2 Gi `dv (R) Gi cvwZ ùvwoi cwieZ mwgKvjb cwZvwcZ nBe
Ges AZ:ci wbic b~Zb `dv (S) mshvwRZ nBe, h_v:
(S) miKvwi I emiKvwi GwZgLvbv||
5081
74| 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 Kjvg (1) G ewYZ

Customs Act, 1969 Gi FIRST SCHEDULE Gi 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:
c_g Ask
m~iK AvivchvM cYmg~n
wkibvgv msLv
(Heading
No.)
(1)
03.02
mvgmc~Y
bvgKiY KvW
(H.S. Code)
(2)
mKj
GBP,Gm,KvW
03.03
mKj
GBP,Gm,KvW
mKj
GBP,Gm,KvW
03.04
03.05
0305.10.10
0305.31.90
0305.32.90
0305.39.90
cYmg~ni weeiY
(Description of Goods)
(3)
Fish, fresh or chilled, excluding fish
fillets and other fish meat of heading
03.04.
Fish, frozen, excluding fish fillets
and other fish meat of heading 03.04.
Fish fillets and other fish meat
(whether or not minced), fresh,
chilled or frozen.
gvbyli LvIqvi DchvMx gvQi UzKiv ev ov
(AvovB KwR ch gvoK ev wUbRvZ)
Kbv, jeYv ev jeYi èY msiwZ wK
aygvwqZ bq Ggb KvUv Qvovbv gvQ (AvovB
KwR ch gvoK ev wUbRvZ eZxZ)
m~iK
nvi
(%)
(4)
20
20
20
20
20
5082
wkibvgv msLv
(Heading
No.)
(1)

mvgmc~Y
cYmg~ni weeiY
bvgKiY KvW
(H.S. Code)
(2)
(3)
0305.59.90 Abvb Kbv gvQ (jeYv nDK ev bv nDK),
aygvwqZ bq (AvovB KwR ch gvoK ev
wUbRvZ eZxZ)
m~iK
nvi
(%)
(4)
20
03.06
0306.16.00
0306.17.00
wngvwqZ wPswo
20
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&
20
07.02
mKj
GBP,Gm,KvW
ZvRv ev Vvv UgUv
20
07.09
mKj
GBP,Gm,KvW
Other vegetables, fresh or chilled.
20
08.02
0802.90.11
0802.90.19
ZvRv ev Kbv mycvwi, Lvmv Qvovbv nDK ev bv

nDK
30
08.04
0804.50.31
0804.50.39
ZvRv ev Kbv Avg
20
08.05
0805.10.10
0805.10.90
ZvRv ev Kbv Kgjvjey
20
0805.20.10
0805.20.90
ZvRv ev Kbv jeyRvZxq dj
20
0805.40.10
0805.40.90
ZvRv ev Kbv Avyi
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
mKj
GBP,Gm,KvW
ZvRv ev Kbv Avyi dj
20
08.06
5083
wkibvgv msLv
(Heading
No.)
(1)
mvgmc~Y
bvgKiY KvW
(H.S. Code)
(2)
cYmg~ni weeiY
08.07
mKj
GBP,Gm,KvW
Melons (including watermelons) and

papaws (papayas), fresh.
20
08.08
mKj
GBP,Gm,KvW
ZvRv Avcj, bvkcvwZ I KzBm
20
08.09
mKj
GBP,Gm,KvW
Apricots, cherries, peaches (including

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
20
0902.40.00
Other black tea (fermented) and

other partly fermented tea
20
09.04
0904.11.10
0904.11.90
0904.12.00
MvjgwiP, PY ev `jvbv nDK ev bv nDK
20
09.06
mKj
GBP,Gm,KvW
`viwPwb Ges `viwPwb MvQi dzj
20
09.07
mKj
GBP,Gm,KvW
je
20
09.08
0908.31.10
0908.31.90
0908.32.10
0908.32.90
09.09
15.13
0909.31.10
0909.31.90
0909.32.10
0909.32.90
1513.19.00
(3)
m~iK
nvi
(%)
(4)
20
GjvP
20
wRiv
widvB bvwiKj Zj I Bnvi Ask wekl,

Abvb
30
5084
wkibvgv msLv
(Heading
No.)
(1)
mvgmc~Y
bvgKiY KvW
(H.S. Code)
(2)
17.02
1702.30.20
Liquid glucose
20
1702.30.90
Other glucose and glucose syrup
20
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
20
mKj
GBP,Gm,KvW
KvKvhy bq Ggb myMvi KbdKkbvix (mv`v

PKjUmn)
20
17.04
18.06
cYmg~ni weeiY
(3)
m~iK
nvi
(%)
(4)
KvKvhy PKjU Ges Abvb Lv` wccvikbt

1806.20.00
KvKvhy PKjU Ges Abvb Lv` wccvikb

(2 KwRi Da eK, mve ev evi AvKvi A_ev
Zij, c, ov, `vbv`vi ev Abic ev
cvwKs G)
20
1806.31.00
1806.32.00
wdwbm&W PKjU (eK, mve ev evi AvKvi)
20
1806.90.00
Abvb
20
1901.10.00
LyPiv gvoK k~b _K 1 eQii wkì

eenvii Rb Lv` mvgMx (nwWs bs 04.01
_K 04.04 fy cYRvZ)
20
1901.20.00
Mixes and doughs for the

preparation of bakers' wares of
heading 19.05
20
1901.90.99
Abvb Lv` mvgMx
20
19.02
mKj
GBP,Gm,KvW
Pasta, whether or not cooked or

stuffed or otherwise preapared;
couscous
30
19.04
mKj
GBP,Gm,KvW
30
19.05
1905.31.00
1905.32.00
Prepared foods obtained by the

swelling or roasting of cereals or
cereal products; all types of cereals
Sweet biscuits
Waffles and wafers
19.01
45
45

wkibvgv msLv
(Heading
No.)
(1)
mvgmc~Y
cYmg~ni weeiY
bvgKiY KvW
(H.S. Code)
(2)
(3)
1905.40.00 Rusks, toasted bread and similar
toasted products
5085
m~iK
nvi
(%)
(4)
45
1905.90.00
Other
45
20.05
2005.20.00
cUUv wPcm&
45
20.07
mKj
GBP,Gm,KvW
ivbvi dj cv Rvg, dji Rwj,

gvigvjWm, dj ev ev`vghy wcDwi Ges dj
ev ev`vgi c, wPwb ev Abvb wgw c`v_
hy nDK ev bv nDK
20
20.09
mKj
GBP,Gm,KvW
dji im (Avyii must mn) ev mwi im,

MuvRvbv bn ev wcwiUhy bn, wPwb ev
Abvb wgw c`v_ hy nDK ev bv nDK
20
21.03
mKj
GBP,Gm,KvW
(GBP,Gm,KvW
2103.90.10
eZxZ)
mm Ges Abyic cY; mixed condiments,

mwilvi ov Ges Abvb cY
20
21.05
2105.00.00
Ice cream and other edible ice,

whether or not containing cocoa
20
21.06
2106.90.10
myMw èi wgkY eZxZ Kvgj cvbxq cZ

eeZ mvgMx, AvqZb wfwK GvjKvnj
gZv 0.5% Gi Da
350
2106.90.90
Abvb
20
22.01
mKj
GBP,Gm,KvW
Waters, including natural or artificial

mineral waters and aerated waters,
not containing added sugar or other
sweetening matter nor flavoured; ice
and snow
20
22.02
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
GBP,Gm,KvW
ZvRv Avyii g`, dwUdvBW g`mn; (20.09

nwWsfz grape must eZxZ)
350
5086
wkibvgv msLv
(Heading
No.)
(1)
22.05

mvgmc~Y
cYmg~ni weeiY
bvgKiY KvW
(H.S. Code)
(2)
(3)
mKj
fvigy_ Ges ZvRv Avyii Zix g`, myevwmZ
GBP,Gm,KvW
m~iK
nvi
(%)
(4)
350
22.06
2206.00.00
Abvb MuvRvbv cvbxq (D`vniYîc wmWvi,

cix)
350
22.08
mKj
GBP,Gm,KvW
Undenatured ethyl alcohol of an

alcoholic strength by volume of less
than 80% volume, spirits, liquors and
other spirituous beverages
350
24.01
mKj
GBP,Gm,KvW
Unmanufactured Tobacco, Tobacco

refuse
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
24.03
mKj
GBP,Gm,KvW
Abvb cZKZ ZvgvK Ges mgRvZxq c`v_;

ZvgvKi
homogenised
ev
reconstituted wbRvm ev myMw
100
25.01
2501.00.20
Salt (other than pure sodium chloride)

not in aqueous solution including salt
boulder for crushing and salt in bulk
20
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
25.15

wkibvgv msLv
(Heading
No.)
(1)
mvgmc~Y
bvgKiY KvW
(H.S. Code)
(2)
25.16
2516.11.00
MvbvBU (~jfve KwZZ)
20
2516.12.00
MvbvBU t KivZ viv ev Ab cKvi eK A_ev

PZzfR
ev eMvKvi mve 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
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
2710.19.19
2710.19.33
2710.19.34
2710.19.39
Mvm Zjt Abvb

Rvjvbx Zjt Abvb
AvswkK cwikvwaZ cUvwjqvg, Uc&zWmn
MxR (LwbR)
Abvb fvix Zj I wccvikbt (Uvdigvi
Aqj I nwf bigvj cvivwdb eZxZ)
cvKwZK Mvm, Mvmxq Aevq
mvjwdDwiK GwmW, Iwjqvg
Sodium salt of palmitic acid (soap
noodle) imported by other
WvBAK&UvBj A_v_jU&m (wW I wc)
Dinonyl or didecyl orthophthalates
Other esters of orthophthalic acid
Other plasticizer
cwjqvi eBRW Abvb cBUm, fvwYk
(Gbvgj jKvimn)
Other paints based on acrylic or vinyl
polymers, in a non-aqueous medium
Abvb cBUm, fvwYk Ges jKvi
20
20
20
10
20
27.10
27.11
28.07
29.15
2711.21.00
2807.00.00
2915.70.32
29.17
2917.32.90
2917.33.00
2917.34.00
2917.39.00
3208.10.90
32.08
3208.20.99
3208.90.90
cYmg~ni weeiY
5087
(3)
m~iK
nvi
(%)
(4)
100
20
20
20
20
20
20
20
20
20
5088
wkibvgv msLv
(Heading
No.)
(1)
32.09

mvgmc~Y
cYmg~ni weeiY
bvgKiY KvW
(H.S. Code)
(2)
(3)
3209.10.90 GwjK wfbvBj cwjgvi eBRW Abvb
cBU G fvwYk (Gbvgj I jKvimn)
m~iK
nvi
(%)
(4)
20
3209.90.90
Abvb cBUm, fvwYk Ges jKvi
20
3210.00.20
Prepared water pigments of a kind

used for finishing leather, for
cleaning footwear in tablet form
20
3210.00.90
Abvb cBU, evwYk (Gbvgj, jKvi I

wWvimn)
20
33.03
3303.00.00
myMw I cmvabx cvwb
30
33.04
mKj
GBP,Gm,KvW
m`h A_ev cmvab mvgMx Ges ZK cwiPhvi

cmvab mvgMx (Jla eeZ c`v_ eZxZ),
mvbwb ev mvb Uvb mvgMx; nvZ, bL ev cvqi
cmvab mvgMxmn
45
33.05
mKj
GBP,Gm,KvW
Kk cwiPhvq eeZ mvgMx
60
33.06
3306.10.00
WbwUwdm
20
3306.90.00
gyLMni ev ùvZi Rb eeZ Abvb mvgMx
20
33.07
mKj
GBP,Gm,KvW
kfi AvM, kfi ci ev kfi mgq

eenvh mvgMx; kixii `yM `yixKiY 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
GBP,Gm,KvW
mvevb Ges mvevb wnmve eeZ mvidm

GKwUf mvgMx Ges mgRvZxq cY
20
34.02
3402.90.10
wWUviRU
20
34.05
3405.10.00
Polishes,
creams
and
similar
preparations for footwear or leather
20
36.01
3601.00.00
weviK cvDWvi
30
36.02
3602.00.00
Zix weviK, weviK cvDWvi eZxZ
30
32.10

wkibvgv msLv
(Heading
No.)
(1)
36.04
5089
mvgmc~Y
cYmg~ni weeiY
bvgKiY KvW
(H.S. Code)
(2)
(3)
mKj
AvZkevwR wmMbvwjs dqvi, iBb iKU, dM
GBP,Gm,KvW wmMbvj Ges Abvb cvBivUKwbK cY
m~iK
nvi
(%)
(4)
30
36.05
3605.00.00
w`qvkjvB; wkibvgv msLv 36.04

cvBivUKwbK cY mvgMx eZxZ
Gi
20
38.08
3808.91.21
Mosquito coil; aerosol; mosquito

repellent
20
38.24
3824.90.20
Chlorinated parafin wax
10
39.17
3917.21.00
Tubes, pipes and hoses, rigid of

polymers of ethylene
30
3917.22.00

polymers of propylene
30
3917.23.90

polymers of vinyl chloride (excluding
PVC shrinkable tube (plain))
30
3917.29.90
Tubes, pipes and hoses, rigid of other

plastics (excluding Silicone tubing for
laboratory use; Hoses pipe for gas
cylinder)
30
39.18
mKj
GBP,Gm,KvW
cvwKi Zix dvi Kvfvwis, Iqvj A_ev

wmwjs Kvfvwis, mjd GWnwmf nDK ev bv
nDK (ivj A_ev UvBj AvKvi)
20
39.19
3919.10.00
3919.90.90
cvwKi Zix mjd GWnwmf cU, kxU,

wdj, dqj, Uc, xc Ges Abvb dvU
AvKwZ (ivj AvKvi) (gmK wbewZ cwZvb
eZxZ)
10
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)
10
5090
wkibvgv msLv
(Heading
No.)
(1)

mvgmc~Y
bvgKiY KvW
(H.S. Code)
(2)
(3)
m~iK
nvi
(%)
(4)
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
10
3920.92.10
Qvcvbv AvKvi cvwKi Zix cwjgvBWm
10
3920.99.90
Abvb cvwK kxU
10
39.21
39.22
cYmg~ni weeiY
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 plate/sheet/film/foil of

plastic
20
3921.90.91
Qvcvbv AvKvi Abvb cvwKi Zix

mjyjvi, fjKvbvBRW, gUvjvBRW ev Abyic
cvwK
30
3921.90.99
Qvcvbv ewZZ Abvb cvwKi Zix mjyjvi,

fjKvbvBRW, gUvjvBRW ev Abyic cvwK
20
mKj
GBP,Gm,KvW
cvwKi Zix ev_Uve, kvIqvi ev_, wm,

Iqvk 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
3923.10.00
cvwKi Zix ev, KBm, U Ges

mgRvZxq cY
45
3923.21.00
Sacks and bags (including cones) of

polymers of ethylene other than
plastics
45
3923.29.90
Sacks and bags (including cones) of

other plastics
45

wkibvgv msLv
(Heading
No.)
(1)
5091
mvgmc~Y
bvgKiY KvW
(H.S. Code)
(2)
cYmg~ni weeiY
3923.30.90
Kveq, evZj, dv I mgRvZxq cY (Jlai

mvk I Bbnjvii KUBbvi eZxZ)
3923.40.90
Other Spools, caps, bobbins and

similar supports
45
3923.50.00
Stoppers, lids, caps and other closures
45
3923.90.90
cvwK cvjUm
45
3924.10.00
cvwKi UwejIqvi ev wKPbIqvi
45
3924.90.10
Feeding Bottles
20
3924.90.90
Abvb
45
3925.20.00
cvwKi Zix ìRv, Rvbvjv I Dnvì dg

Ges ìRvi threshold
45
3925.30.00
cvwKi Zix kvUvi, evB Ges Dnvì cvUm
20
3925.90.00
cvwKi Zix Abvb wevm Iqvi
20
3926.10.00
cvwKi Zix Awdm Ges zj mvgMx
20
3926.40.00
Statuettes Ges Abvb Mnmvi èvw`
30
3926.90.99
cvwKi Zix Abvb èvw`
30
40.11
4011.10.00
gvUi Mvwoi Uvqvi
20
40.16
4016.91.00
Floor coverings and mats
20
42.02
mKj
GBP,Gm,KvW
Trunks,
suit-case,
vanity-cases,
executive-cases, brief-cases, school
satchels, spectacle cases, binocular
cases,
cameracases,
musical
instrument cases, guncases, holsters
and similar containers; travellingbags, insulated food or beverages
bags toilet bags, rucksacks, handbags,
shopping bags, wallets, purses, mapcases,
cigarette-cases,
tobacco
20
39.24
39.25
39.26
(3)
m~iK
nvi
(%)
(4)
45
5092
wkibvgv msLv
(Heading
No.)
(1)

mvgmc~Y
bvgKiY KvW
(H.S. Code)
(2)
cYmg~ni weeiY
(3)
pouches, tool bags, sports bags,
bottle-cases, ewellery boxes, powderboxes, 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.
m~iK
nvi
(%)
(4)
4203.30.00
Belts and bandoliers
20
4203.40.00
Other clothing accessories
20
44.10 nZ
44.12
mKj
GBP,Gm,KvW
(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
10
44.18
mKj
GBP,Gm,KvW
10
48.02
4802.54.90
48.13
4813.10.10
4813.20.10
4813.90.10
4813.10.90
4813.20.90
ìRv, Rvbvjv, Dnvì dg I _knv,

cviwKU cvbj, kvUvwis, wksMj I kK Ges
mgRvZxq cY
Other 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)
wbewZ cZKviK KZK Avg`vwbKZ wmMviU
ccvi, mvBR gZ KwZZ nDK ev bv nDK A_ev
eyKjU ev wUDei AvKvi
42.03
wbewZ
cZKviK
ewZZ
Abvb
Avg`vwbKviK KZK Avg`vwbKZ wmMviU
10
60
100

wkibvgv msLv
(Heading
No.)
(1)
48.18
5093
mvgmc~Y
cYmg~ni weeiY
bvgKiY KvW
(H.S. Code)
(2)
(3)
4813.90.90 ccvi, mvBR gZ KwZZ nDK ev bv nDK A_ev
eyKjU ev wUDei AvKvi
mKj
UqjU ccvi, wUmy ccvi, UvIqj ev bvcwKb
GBP,Gm,KvW ccvi ev mgRvZxq cY, Mnvjx, mwbUvix ev
Abyic KvR eeZ
m~iK
nvi
(%)
(4)
30
4819.10.00
Cartons, boxes and cases,

corrugated paper and paperboard
of
10
4819.20.00
gvP KvwV cvwKsqi Rb Wzc AvDUvi kj

eZxZ bb-KivMUW ccvi I ccvi evWi
Zix dvws KvUzb, ev I Km
10
4819.30.00
mvKm& Ges evMm& (40 m. wg I Z`~a c

eR wewk)
10
48.21
4821.10.00
wcUW jfjm
20
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,
wheather or not folded
10
49.11
mKj
GBP,Gm,KvW
Qvcvbv Qwe, dUvMvdmmn Abvb Qvcvbv cY

mvgMx
10
50.07
mKj
GBP,Gm,KvW
Woven fabrics of silk or of silk waste.
45
52.08 nBZ
52.12
mKj
GBP,Gm,KvW
Ifb dwe
20
54.07 Ges
54.08
mKj
GBP,Gm,KvW
(5407.10.10
eZxZ)
Ifb dwe
20
55.12 nBZ
55.16
mKj
GBP,Gm,KvW
Ifb dwe
20
Metalized round yarn
20
KvcU I Abvb UUvBj dvi AvQv`b
20
48.19
56.05
57.01 nBZ
57.05
5605.00.10
mKj
GBP,Gm,KvW
5094
wkibvgv msLv
(Heading
No.)
(1)
mvgmc~Y
bvgKiY KvW
(H.S. Code)
(2)
cYmg~ni weeiY
58.01
mKj
GBP,Gm,KvW
Woven pile fabrics and chenille

fabrics, other than fabrics of heading
58.02 or 58.06.
58.04
mKj
GBP,Gm,KvW
Tulles and other net fabrics, not

including woven, knitted or crocheted
fabrics; lace in the piece, in strips or
in motifs, other than fabrics of
headings 60.02 to 60.06.
20
59.03
5903.10.90
Other textile fabrics, impregnated,

coated, covered or laminated with
polyvinyl chloride
20
5903.20.90
Other textile fabrics, impregnated,

coated, covered or laminated with
polyurethane
20
5903.90.90
Other
textile
polyurethane
with
20
60.01
mKj
GBP,Gm,KvW
Pile fabrics, including "long pile"

fabrics and terry fabrics, knitted or
crocheted.
20
60.02
mKj
GBP,Gm,KvW
Knitted or crocheted fabrics of a

width not exceeding 30 cm,
containing by weight 5% or more of
elastomeric yarn or rubber thread,
other than those of heading 60.01.
20
60.03
mKj
GBP,Gm,KvW

width not exceeding 30 cm, other
than those of heading 60.01 or 60.02
20
60.04
mKj
GBP,Gm,KvW

width exceeding 30 cm, containing by
weight 5% or more of elastomeric
yarn or rubber thread, other those of
heading 60.01
20
(3)
fabrics
m~iK
nvi
(%)
(4)
20
5095
wkibvgv msLv
(Heading
No.)
(1)
mvgmc~Y
bvgKiY KvW
(H.S. Code)
(2)
cYmg~ni weeiY
60.05
mKj
GBP,Gm,KvW
Warp knit fabrics (including those

made on galloon knitting machines),
other than of headings 60.01 to 60.04
60.06
mKj
GBP,Gm,KvW
Other knitted or crocheted fabrics
20
61.01 Ges
61.02
mKj
GBP,Gm,KvW
IfviKvU, Kvi-KvU, KBc, KvK, AvbvivK

(w-RvKUmn), DBwPUvi, DB-RvKU Ges
mgRvZxq cY, wbUW ev kUW
45
61.03
mKj
GBP,Gm,KvW
Qjì myU, Bbwm^j, RvKU, eRvi,

UvDRvi, wee I em IfviAj, weP I kUm
(muvZvii cvlvK Qvov), wbUW ev kUW
45
61.04
mKj
GBP,Gm,KvW
gqì myU, Bbwm^j, RvKU, eRvi, Wm,

vU, wWfvBWW vU, UvDRvi, wee I em
IfviAj, weP I kUm (muvZvii cvlvK Qvov),
wbUW ev kUW
45
61.05
mKj
GBP,Gm,KvW
Qjì kvU, wbUW ev kUW
45
61.06
mKj
GBP,Gm,KvW
gqì evDR, kvU Ges kvU-evDR, wbUW ev

kUW
45
61.07
mKj
GBP,Gm,KvW
Qjì AvvicvU, wed, bvBUkvU, cvqRvgv,

ev_ive, Wwms MvDb Ges mgRvZxq cY,
wbUW ev kUW
45
61.08
mKj
GBP,Gm,KvW
gqì wmc, cwUKvU, wed, cvwU,

bvBUWm, cvqRvgv, bMjwR, ev_ive, Wwms
MvDb Ges mgRvZxq cY, wbUW ev kUW
45
61.09
mKj
GBP,Gm,KvW
wU-kvU, wmsjU Ges Abvb f, wbUW ev

kUW
45
61.10
mKj
GBP,Gm,KvW
(6110.12.00 I
6110.19.00
eZxZ)
Rvwm, cyjIfvi, KvwWMvb, IqKvU Ges

mgRvZxq cY, wbUW ev kUW (Kvwkix
QvMj ev Ab cvYxi miy jvg viv Zix mvgMx
eZxZ)
45
(3)
m~iK
nvi
(%)
(4)
20
5096
wkibvgv msLv
(Heading
No.)
(1)
mvgmc~Y
bvgKiY KvW
(H.S. Code)
(2)
cYmg~ni weeiY
61.11
mKj
GBP,Gm,KvW
wkì MvgUm I Kvw`s GmwiR, wbUW ev

kUW
45
61.13
6113.00.00
wbUW ev kUW dwei (59.03, 59.06

ev 59.07 nwWs Gi) Zix MvgUm
45
61.14
mKj
GBP,Gm,KvW
Abvb MvgUm, wbUW ev kUW
45
61.15
mKj
GBP,Gm,KvW
cvwU nvm, UvBUm, wKsm, mKm Ges Abvb

nvwmqvix (fwiKvR wkivi Rb wKsm Ges
mvjwenxb RyZvmn), wbUW ev kUW
45
61.16
mKj
GBP,Gm,KvW
Mvfm, wgUbm Ges wgUm, wbUW ev kUW
45
61.17
mKj
GBP,Gm,KvW
Abvb wbUW ev kUW Kvw`s GmwiR;

MvgUm ev Kvw`s GmwiRi Ask (vUm
AvDwUwdU wnmve eeZ wb-Kvc, AvjU
BZvw` eZxZ)
45
cyil, gwnjv I wkì mKj aibi Zix

cvlvK, Aevm I mgRvZxq cY (muvZvii
cvlvK Qvov)
45
UvK myU I Abvb MvgUm (muvZvii cvlvK

I w-myU eZxZ)
20
ewmqvi, MvWj, KimU, em, mvmcvi,

MvUvi, iygvj, kvj, vd, gvdjvi, gvwUjv,
fBj, UvB, ev-UvB, vfU, Mvfm, wgU,
wgUm Ges mgRvZxq Kvw`s GmwiR I Zvi
Ask
45
(6117.80.90
eZxZ)
62.01 _K
62.10 ch
62.11
mKj
GBP,Gm,KvW
6211.32.00
6211.33.00
(3)
m~iK
nvi
(%)
(4)
6211.39.00
6211.42.00
6211.43.00
6211.49.00
62.12 _K
62.17 ch
mKj
GBP,Gm,KvW

wkibvgv msLv
(Heading
No.)
(1)
63.01
mvgmc~Y
cYmg~ni weeiY
bvgKiY KvW
(H.S. Code)
(2)
(3)
mKj cKvi ckgx K^j
mKj
GBP,Gm,KvW
5097
m~iK
nvi
(%)
(4)
20
63.02
mKj
GBP,Gm,KvW
eW wjbb, Uwej wjbb, UqjU wjbb Ges

wKPb wjbb
20
63.03
mKj
GBP,Gm,KvW
c`v (Wcmn) Ges BUwiqi evB; c`v ev

eW fvjv
20
63.04
mKj
GBP,Gm,KvW
mKj
GBP,Gm,KvW
mKj
GBP,Gm,KvW
Abvb Avmeve (94.04 nwWs Gi cY eZxZ)
20
Other footwear with outer soles and

uppers of rubber or plastics.
Footwear with outer soles of rubber,
plastics, leather or composition
leather and uppers of leather.
Footwear with outer soles of rubber,
plastics, leather or composition
leather and uppers of textile
materials.
Other footwear.
45
64.02
64.03
64.04
mKj
GBP,Gm,KvW
64.05
mKj
GBP,Gm,KvW
6406.10.90
6406.20.90
mKj
GBP,Gm,KvW
64.06
67.02
45
45
45
Upper and outer soles and heels
20
Artificial flowers, foliage and fruit

and parts thereof; articles made of
artificial flowers, foliage or fruit
Granite, marble, travertine and
alabaster and other stone
20
60
68.02
mKj
GBP,Gm,KvW
(6802.29.10
ewZZ)
69.04
mKj
GBP,Gm,KvW
Ceramic building bricks, flooring

blocks, support or filler tiles and the
like.
20
69.05
mKj
GBP,Gm,KvW
Roofing tiles, chimney-pots, cowls,

chimney
liners,
architectural
ornaments and other ceramic
constructional goods.
20
5098
wkibvgv msLv
(Heading
No.)
(1)
mvgmc~Y
bvgKiY KvW
(H.S. Code)
(2)
cYmg~ni weeiY
69.06
6906.00.00
Ceramic pipes, conduits, guttering

and pipe fittings.
69.07
mKj
GBP,Gm,KvW
Abyj wmivwgK ci djK Ges Dbvbi

ci A_ev `qvji UvBjm; Abyj wmivwgK
gvRvBK wKDe Ges mgRvZxq cY, Kvb ei
Dci vwcZ nDK ev bv nDK
60
69.08
mKj
GBP,Gm,KvW
Dj wmivwgK ci djK Ges Dbvbi ci

A_ev `qvji UvBjm; PKPK wmivwgK
gvRvBK wKDe Ges mgRvZxq cY, Kvb ei
Dci vwcZ nDK ev bv nDK
60
69.10
mKj
GBP,Gm,KvW
wmivwgKi wm, Iqvk ewmb, Iqvk ewmb

cvWvj, ev_Uve, weW, IqvUvi KRU cvb,
dvwks wmvb, BDwibvj I mgRvZxq mwbUvix
wdvm
60
69.11
mKj
GBP,Gm,KvW
wPbvgvwU ev cviwmwjbi Zix Uwej Iqvi,

wKPb Iqvi I Abvb Mnvjx Ges UqjU
mvgMx
60
69.12
6912.00.00
wmivwgKi Zix Uwej Iqvi, wKPb Iqvi I

Abvb Mnvjx mvgMx
60
69.13
mKj
GBP,Gm,KvW
Statuettes and
ceramic articles.
60
69.14
mKj
GBP,Gm,KvW
Abvb wmivwgK mvgMx
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)
20
7003.19.00
Abvb Kv A_ev ivj Mvm bb-Iqvi&W kxU
20
(3)
other
ornamental
m~iK
nvi
(%)
(4)
20

wkibvgv msLv
(Heading
No.)
(1)
mvgmc~Y
bvgKiY KvW
(H.S. Code)
(2)
cYmg~ni weeiY
(3)
5099
m~iK
nvi
(%)
(4)
7003.20.00
Kv A_ev ivj Mvm Iqvi&W kxU
20
7003.30.00
Kv A_ev ivj Mvm cvdvBjm&
20
70.04
mKj
GBP,Gm,KvW
Wb Mvm Ges evb Mvm kxU, GveRieU _vKzK

ev bv _vKzK, widws nDK ev bv nDK
20
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
20
7007.29.00
Other laminated safety glass
20
7009.91.90
dgwenxb Abvb KuvPi Avqbv
20
7009.92.90
dghy Abvb KuvPi Avqbv
20
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.
20
70.18
7018.10.00
Glass beads, imitation pearls,

imitation precious or semi-precious
stones and similar glass small wares
10
70.09
5100
wkibvgv msLv
(Heading
No.)
(1)
71.02

mvgmc~Y
cYmg~ni weeiY
bvgKiY KvW
(H.S. Code)
(2)
(3)
7102.10.00 AgmY nxiv
7102.31.00
m~iK
nvi
(%)
(4)
20
7102.39.00
gmY nxiv
60
71.17
mKj
GBP,Gm,KvW
BwgUkb Ryqjvix
20
73.03
7303.00.00
Kv Avqibi Zix wUDe cvBcm Ges duvcv

cvdvBj
20
73.04
7304.11.20
7304.19.20
Aqj A_ev Mvm cvBc jvBb eeZ jvBb

cvBct wfZii evm 8 Bw A_ev Zvi wbg
20
7304.90.00
Avqib A_ev xji Zix Abvb wUDe, cvBc

Ges duvcv cvdvBj, wmgjm (Seamless)
20
7306.11.20
7306.19.20
Aqj A_ev Mvm cvBc jvBb eeZ jvBb

cvBc (wfZii evm 8 Bw A_ev Zvi wbg)
20
7306.21.20
7306.29.20
Aqj I Mvmi wWwjs Gi KvR eeZ Kwms

Ges wUDwes (wfZii evm 8 Bw A_ev Zvi
wbg)
20
7306.30.00
Other, welded, of circular crosssection of iron or non-alloy steel
20
7306.40.00
Other, welded, of circular crosssection of stainless steel
20
7306.50.00
Other, welded, of circular crosssection, of other alloy steel
20
7306.61.00
Other, welded, of non-circular crosssection of square or rectangular crosssection
20
7306.69.00
Other, welded, of non-circular crosssection of other non-circular crosssection
20
7306.90.00
Other, welded, of non-circular crosssection: Other
20
7320.10.00
jxd xs
20
73.06
73.20

cYmg~ni weeiY
5101
wkibvgv msLv
(Heading
No.)
(1)
73.21
mvgmc~Y
bvgKiY KvW
(H.S. Code)
(2)
7321.11.00
73.23
7323.93.00
7323.94.00
7323.99.00
Table/kitchenware of stainless steel
20
73.24
mKj
GBP,Gm,KvW
Bbjm xji wm, Iqvm ewmb Dnvi

hvsk, IqvUvi Uvc Ges ev_igi Abvb
wdwUsm I wdvm
20
74.18
7418.20.00
Kcvii Zix mwbUvix Iqvi I Dnvi hvsk
20
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
20
82.12
8212.10.00
iRi
20
8212.20.19
Bbjm wj eW
20
8212.20.90
Abvb
20
8212.90.00
iRi cvUm
20
83.01
mKj
GBP,Gm,KvW
(8301.20.10
ewZZ)
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.
20
84.07 Ges
84.08
8407.31.10
8407.32.10
8407.33.10
8408.20.10
`yB vK wewk AUv wiv/w_ Bjvii Bwb
20
8407.31.20
8407.32.20
8407.33.20
8408.20.20
Pvi vK wewk AUv wiv/w_ Bjvii Bwb
20
(3)
Mvm Rvjvbxi DchvMx ev Mvm Ges Abvb
Dfq Rvjvbxi DchvMx ivbvi ZRmc Ges
cU MigKviK
m~iK
nvi
(%)
(4)
20
5102
wkibvgv msLv
(Heading
No.)
(1)
84.14
84.15

mvgmc~Y
cYmg~ni weeiY
bvgKiY KvW
(H.S. Code)
(2)
(3)
8414.51.00 125 IqvU ev Zvi wbgi gUihy Uwej, dvi,
Iqvj, wmwjs, DBv, Rvbvjv I Qvì dvb
m~iK
nvi
(%)
(4)
45
8414.90.10
dvb Gi hvsk
45
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
hvsk t
8415.90.10
BbWvi A_ev AvDUWvi BDwbU
100
Abvb hvsk t
84.18
8415.90.91
fvU iwRvW Gqvi Kwkbvi cZKviK

cwZvb KZK Avg`vwbKZ
20
8415.90.99
Abvb Avg`vwbKviK KZK Avg`vwbKZ
60
iwdRviUi, wdRvi Ges mgRvZxq cY; wnU

mKj
GBP,Gm,KvW cvc; iwdRviwUs dvwbPvi
(8418.50.10,
8418.61.10,
8418.69.10,
8418.69.93 I
8418.99.10
eZxZ)
30
84.21
8421.23.00
8421.29.90
wdvi
20
85.04
8504.32.00
Other transformer having a power

handling capacity exceeding 1 kVA
but not exceeding 16 kVA
20
8504.33.00
Other transformer having a power

handling capacity exceeding 16 kVA
but not exceeding 500 kVA
20
8506.10.00
gvvwbR WvB AvBW evUvix
20
85.06

wkibvgv msLv
(Heading
No.)
(1)
mvgmc~Y
bvgKiY KvW
(H.S. Code)
(2)
5103
cYmg~ni weeiY
(3)
m~iK
nvi
(%)
(4)
20
8506.30.00
Mercuric oxide battery
8506.40.00
Silver oxide battery
20
8506.50.00
Lithium battery
20
8506.60.00
Air-zinc battery
20
8506.80.00
Other primary cells and primary

batteries
20
8507.10.00
jxW GwmW evUvix I BjKwUK GvKzgyjUi
20
8507.20.90
Other lead acid accumulators
20
85.10
8510.10.00
Shavers
20
85.19
8519.20.00
Kqb, evsKbvU, evsK KvW, UvKb BZvw`

viv PvwjZ mvD iKwWs ev wicvwWDwms
GcviUvm, m~Y Zix
20
8519.30.00
UvY Uejm (iKW-WK), m~Y Zix
20
8519.81.20
Abvb mvD iKwWs ev wicvwWDwms

GcviUvm (gvMbwUK, AcwUKvj A_ev
mwgKvi wgwWqv eenviKvix), m~Y Zix
20
8519.89.20
Abvb mvD iKwWs

GcviUvm, m~Y Zix
wicvwWDwms
20
85.21
mKj
GBP,Gm,KvW
wfwWI iKwWs ev wicwWDwms Gi hcvwZ,

wfwWI wUDbvihy nDK ev bv nDK
20
85.22
8522.90.20
jvWW wcUW mvwKU evW (85.21 nwWsfz

cYi Rb)
20
85.23
8523.52.00
vU KvWm
10
85.27
8527.12.00
cKU mvBR iwWI KvmU cqvi, m~Y Zix
20
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, m~Y Zix
10
85.07
ev
5104
wkibvgv msLv
(Heading
No.)
(1)

mvgmc~Y
cYmg~ni weeiY
bvgKiY KvW
(H.S. Code)
(2)
(3)
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
m~iK
nvi
(%)
(4)
10
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
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
20
8536.69.00
Plugs and sockets
20
8539.21.90
Tungsten halogen
10
8539.22.00
8539.29.90
AvjUvfvqvjU/Bbdv-iW jv eZxZ Abvb

wdjvgU jvt Abvb
20
8539.31.90
GbvwR mwfs jvc eZxZ Abvb dz imU,

nU Kv_vW jvc
45
8539.32.90
8539.39.90
BwKUi cvBjU jvc I cixvMvi eeZ

jvc eZxZ Abvb gvKvix, mvwWqvg ev
gUvj nvjvBW jvc
10
85.42
8542.39.10
wmg KvW
20
85.44
8544.19.90
DBws Iqvit Abvb
20
8544.20.00
w-A wewk (co-axial) Zvi Ges Abvb

w-A wewk (co-axial) e`ywZK cwievnx
30
8544.42.00
Other electric conductors for a

voltage not exceeding 1,000 V fitted
with connectors
20
85.36
85.39

wkibvgv msLv
(Heading
No.)
(1)
mvgmc~Y
bvgKiY KvW
(H.S. Code)
(2)
cYmg~ni weeiY
85.45
8545.90.90
jvc Kveb, evUvix Kveb, Ges BjKwUKvj

KvR eeZ Abvb cY
87.02
87.03
(3)
5105
m~iK
nvi
(%)
(4)
10
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
mswk
GBP,Gm,KvW
gvUi Mvox Ges Abvb gvUihvb, kb

IqvMbmnt
(1) Bwbmn AUv wiv/ w_ Bjvi
20
(2) m~Y Zix Bwbmn Pvi vK wewk

wmGbwR I evUvix PvwjZ AUv wiv/w_
Bjvi
20
(3) evUvix PvwjZ gvUi Mvwo
20
(4) m~Y Zix gvUi Mvox I Abvb

gvUihvb, kb IqvMbmn (Gv^yj
Ges evUvix PvwjZ gvUi Mvwo eZxZ)t
(K) wmwjvi KvcvwmwU 1500 wmwm
ch
45
(L) wmwjvi KvcvwmwU 1501 wmwm

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

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

nBZ 4000 wmwm ch
350
(O) wmwjvi KvcvwmwU 4000 wmwm

Gi Da
500
(P) wmwjvi KvcvwmwU 1800 wmwm

ch gvBvevm
45
5106
wkibvgv msLv
(Heading
No.)
(1)

mvgmc~Y
bvgKiY KvW
(H.S. Code)
(2)
cYmg~ni weeiY
(3)
(Q) wmwjvi KvcvwmwU 1801 nBZ
2000 wmwm ch gvBvevm
m~iK
nvi
(%)
(4)
60
(5) wehy (wmKwW) gvUi Mvox, gvUi

hvb, kb IqvMb I Rxc Mvox mn (Pvi
vK wewk wmGbwR PvwjZ AUv wiv/w_
Bjvi eZxZ)t
87.04
87.06
87.11
(K) gvUi Mvox (2000 wmwm ch),

wehy (wmKwW)
30
(L) Abvb, wehy (wmKwW)
60
m~Y Zix b~bZg Pvi ìRv wewk Wvej

Kweb wcK-Avct
8704.21.12
8704.31.12
wmwjvi KvcvwmwU 1500 wmwm ch
45
8704.21.13
8704.31.13
wmwjvi KvcvwmwU 1501 wmwm nBZ 2750

wmwm ch
60
8704.21.14
8704.31.14
wmwjvi KvcvwmwU 2751 wmwm nBZ 4000

wmwm ch
350
8704.21.15
8704.31.15
wmwjvi KvcvwmwU 4000 wmwm Gi Da
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
60
8711.10.21
8711.10.92
8711.20.21
8711.20.92
Pvi vK wewk wehy gvUi mvBKj
45

wkibvgv msLv
(Heading
No.)
(1)
mvgmc~Y
cYmg~ni weeiY
bvgKiY KvW
(H.S. Code)
(2)
(3)
8711.10.19 `yB vK wewk gvUi mvBKj (m~Y Zix ev
8711.10.29 wehy)
8711.10.99
8711.20.19
8711.20.29
8711.20.99
5107
m~iK
nvi
(%)
(4)
250
87.12
8712.00.00
AhvwK evB-mvBKj I Abvb mvBKj

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

PvKvi wig I cvK
20
9003.11.00
9003.19.00
mKj
GBP,Gm,KvW
Frames and mountings for spectacles,

goggles or the like
10
Spectacles, goggles and the like,

corrective protective or other
10
9302.00.90
wifjevi I wcj t Abvb
150
90.03
90.04
93.02
93.03
93.04
93.05
Abvb AvMqvt
9303.10.90
9303.20.90
9303.30.90
9303.90.90
9304.00.90
93.07
mKj
GBP,Gm,KvW
mKj
GBP,Gm,KvW
(9306.29.10
eZxZ)
9307.00.90
94.01
9401.20.10
93.06
Abvb
100
Abvb At kwUs dWvikb KZK

Avg`vwbKZ match weapon eZxZ Abvb
A
100
93.01 _K 93.04 nwWsfz cYi hvsk I

GmwiR
10
evgv, MbW, UcWv, gvBb, wgmvBj Ges

mgRvZxq Mvjv eviy` (kywUs dWvikb _K
Avg`vwbKZ cvUm Mvjveviy` eZxZ)
100
Zievix, Qviv, mwb, ekv Ges mgRvZxq cYt

Abvb
Seats of a kind used for motorcycle
100
20
5108
wkibvgv msLv
(Heading
No.)
(1)
94.03

mvgmc~Y
cYmg~ni weeiY
bvgKiY KvW
(H.S. Code)
(2)
(3)
9401.30.00 Swivel seats with variable height
adjustment
9401.61.00 Other seats, with wooden frames
9401.69.00
9401.71.00 Other seats with metal frames
9401.79.00
mKj
Avmevec I hvsk
GBP,Gm,KvW
(9403.20.10,
9403.20.20 I
9403.60.10
ewZZ)
m~iK
nvi
(%)
(4)
45
45
45
20
Mattresses of cellular rubber or

plastics, whether or not covered
Lamps and lighting fittings including
searchlights and spotlights and parts
thereof, not elsewhere specified or
included;
illuminated
signs,
illuminated name-plates and the like,
having a permanently fixed light
source, and parts thereof not
elsewhere specified or included.
20
mKj
GBP,Gm,KvW
Tricycles, scooters, pedal cars and

similar wheeled toys; dolls carriages;
dolls; other toys; reduced-size
("scale")
models
and
similar
recreational models, working or not
20
95.04
9504.40.00
Playing cards
20
96.03
9603.21.00
WUvj cU evkmn mKj cKvi Uz_ evk
20
96.19
9619.00.00
Sanitary towels (pads) and tampons,

napkins and napkin liners for babies
and similar articles, of any material.
45
94.04
9404.21.00
94.05
mKj
GBP,Gm,KvW
(9405.40.10
9405.40.20
9405.40.30
9405.40.41
9405.40.42
9405.50.10
9405.60.00
9405.99.10
eZxZ)
95.03
45
5109
wZxq Ask
m~iK AvivchvM mevmg~n
wkibvgv
msLv
mevi
KvW
mevmg~n
mc~iK
nvi (%)
(1)
(2)
(3)
(4)
S001
S012
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 aiYi 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 aiYi
dvi kv Gi AvqvRb Kiv nq Kej H mKj
weji Dci (ermi GKw`bi Rb Kiv nBjI)
10
S012.10 Uwjdvb t
aygv gvevBj dvbi wmg/wig KvW eenvii
gvag c` mev
S012.20 wmg KvW mieivnKvix t

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 Dkc~iYK DwjwLZ KvW eZxZ cwZevi
Code Division Multiple Access (CDMA)
ev Abyic Ab Kvb cwZ eenvi
35
S023
S023.10 PjwP c`kK (cvMn)
k~b
S039
S039.20 mvUjvBU Pvbj wWwweDUi
25||
5110

l Aavq
Zdwmj-1
[ aviv 8 è ]
[Customs Act, 1969 (Act No. 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), AZtci D Customs Act ewjqv
DwjwLZ, Gi FIRST SCHEDULE G wbgwjwLZ mskvabxwj Afz nBe :]
(1) 52 bs cvi Kjvg (1) G DwjwLZ Heading 17.01 Ges Dnvi wecixZ Kjvg (2),
(3), (4) I (5) G DwjwLZ GwUmg~ni cwieZ wbgic Heading Ges GwUmg~n cwZvcb
Kiv nDK, h_v:
17.01
Cane or beet sugar and chemically

pure sucrose, in solid form.
- Raw suger not containing added
flavouring or colouring matter:
1701.12.00
--Beet suger
BDT 2000
kg
1701.13.00
1701.14.00
per MT
-- Cane suger specified in subheading

BDT 2000
Note 2 to this Chapter
kg per MT
-- Other cane suger
Free
Free
kg
BDT 2000
per MT
Free
kg
BDT 4500
per MT
Free
kg
BDT 4500
per MT Free |
-- Other
1701.91.00
1701.99.00
-- Containing added
colouring matter
flavouring
or
-- Other
5111
(2) 55 bs cvi Kjvg (1) G DwjwLZ Heading 19.01 Gi AvIZvfz Kjvg (2) Z
ewYZ H.S. Code 1901.90.20 Gi wecixZ Kjvg (5) G DwjwLZ GwU 25% Gi
cwieZ GwU 10% cwZvcb Kiv nDK|
ewYZ H.S. Code 2304.00.00 Gi wecixZ Kjvg (5) G DwjwLZ GwU 0% Gi cwieZ
GwU 5% cwZvcb Kiv nDK|
ewYZ H.S. Code 4011.20.10 Gi wecixZ Kjvg (3) G DwjwLZ Of rim size upto 16
inch kwji cwieZ Of rim size of 16 inch kwj cwZvcb Kiv nDK|
(5) 155 bs cvi Kjvg (1) G DwjwLZ Heading 48.11, Gi AvIZvfz Kjvg (2) Z
ewYZ H.S. Code 4811.41.00 Ges Dnvi wecixZ Kjvg (3), (4), (5) I (6) Z DwjwLZ
GwUmg~ni cwieZ wbg ewYZ GwUmg~n cwZvcb Kiv nDK, h_v :
--Self-adhesive
4811.41.10
--- Imported by VAT registered label printing

industries
kg
10%
Free
4811.41.90
--- Other
kg
25%
Free |
ewYZ H.S. Code 4901.99.90 Gi wecixZ Kjvg (5) G DwjwLZ GwU 5% Gi cwieZ
GwU 0% cwZvcb Kiv nDK|
(7) 230 bs cvi Kjvg (1) G DwjwLZ Heading 72.10, Gi AvIZvfz Kjvg (2) Z
ewYZ H.S. Code 7210.70.90 Ges Dnvi wecixZ Kjvg (3), (4), (5) I (6) Z DwjwLZ
GwUmg~ni cwieZ wbg ewYZ GwUmg~n cwZvcb Kiv nDK, h_v :
---Other
7210.70.91
7210.70.99
---- Printed sheet imported by VAT registered

metal can manufacturers
kg
10%
Free
---- Other
kg
25%
Free |
ewYZ H.S. Code 7213.91.20 Gi wecixZ Kjvg (3) G DwjwLZ Wire rod imported
by VAT registered bicycle manufactring industries kwji cwieZ Wire rod
imported by VAT registered bicycle parts/components manufacturers kwj
cwZvcb Kiv nDK|
ewYZ H.S. Code 7225.99.10 Gi wecixZ Kjvg (5) G DwjwLZ GwU 5% Gi
5112
(10) 236 bs cvi Kjvg (1) G DwjwLZ Heading 73.20 Gi AvIZvfz Kjvg (2)
Z ewYZ H.S. Code 7310.21.20 Gi wecixZ Kjvg (5) G DwjwLZ GwU 10% Gi
(11) 271 bs cvi Kjvg (1) G DwjwLZ Heading 84.14, Gi AvIZvfz Kjvg (2)
Z ewYZ H.S. Code 8414.30.10 Ges 8414.30.90 Ges Dnvì wecixZ Kjvg (3),
(4), (5) I (6) Z DwjwLZ GwUmg~ni cwieZ wbgewYZ H.S. Code Ges Dnvi wecixZ
Kjvg (3), (4), (5) I (6) Z DwjwLZ GwUmg~n cwZvwcZ Kiv nDK, h_v :
8414.30.10 ---Industrial type
1% Free
8414.30.20 ---Imported by VAT registered domestic type

refrigerator manufacturers
5% Free
8414.30.90 ---Other
10% Free|
(12) 271 bs cvi Kjvg (1) G DwjwLZ Heading 84.15 Ges Dnvi wecixZ Kjvg
(2), (3), (4), (5) I (6) G DwjwLZ GwUmg~ni cwieZ wbgic Heading Ges GwUmg~n
cwZvcb Kiv nDK, h_v :

84.15
Air conditioning machines, comprising a

motor-driven fan and elements for changing
the temperature and humidity, including those
machines in whcih the humidity cannot be
separately regulated.
-Window or wall types, self-contained or splitsystem
8415.10.10 --Requiring
equivalent
more
than
2,00,000
BTU
or u 1%
Free
8415.10.20 --Requiring more than 90,000 BTU but not u 25% Free
exceeding 2,00,000 BTU
8415.10.90 ---Other
u 25% Free
- Of a kind used for persons, in motor vehicles

8415.20.10 --Air conditioning machine requiring more than
2,00,000 BTU or equivalent of a kind used for
persons, in motor vehicles imported by VAT
registered bus body building industry.
u 1%
Free
8415.20.20 ---Requiring more than 90,000 BTU but not u 25% Free
8415.20.90 ---Other
---Other
-- Incorporating a refrigerating unit and a valve
for reversal of the cooling/heat cycle (reversible
heat pumps)
u 25% Free

8415.81.10 ---requiring
equivalent
more
than
2,00,000
5113
or u 1%
BTU
Free
8415.81.20 --Air handling unit & HVAC system imported by

VAT registered pharmaceutical industries
requiring more than 2,00,000 BTU or equivalent u 1%
Free
8415.81.30
---Requiring more then 90,000 BTU but not

u 25%
Free
8415.81.90
---Other
u 25%
Free
u 1%
Free
---Air handling unit & HVAC system imported

by VAT registered pharmaceutical industries
requiring more than 2,00,000 BTU or equivalent u 1%
Free
--- Other, incorporating a refrigerating unit

8415.82.10
8415.82.20
---Requiring more then 2,00,000 BTU or

equivalent
8415.82.30
---requiring more than 90,000 BTU but not

u 25%
Free
8415.82.90
---Other
u 25%
Free
--- For textile requring more than 2,00,000 BTU

u 1%
or equivalent
Free
---Not incorporating a refrigerating unit

8415.83.10
8415.83.20
---requiring more than 90,000 BTU but not

u 25%
Free
8415.83.90
---Other
u 25%
Free
u 25%
Free
Free
-Parts
8415.90.10
---Indoor or outdoor unit

---Other
8415.90.91
---Imported by VAT registered air conditioner

manufacturing industry
kg 25%
8415.90.99
---Other
kg 25% Free|
(13) 283 bs cvi Kjvg (1) G DwjwLZ Heading 84.79 Gi AvIZvfz Kjvg
(2) Z ewYZ H.S. Code 8479.60.00 Gi wecixZ Kjvg (5) G DwjwLZ GwU 1%
Gi cwieZ GwU 10% cwZvcb Kiv nDK|
(14) 284 bs cvi Kjvg (1) G DwjwLZ Heading 84.81, Gi AvIZvfz Kjvg
(2) Z ewYZ H.S. Code 8481.80..90 Ges Dnvi wecixZ Kjvg (3), (4), (5) I
(6) Z DwjwLZ GwUmg~ni cwieZ wbgewYZ H.S. Code 8415.80.90 Ges Dnvi
wecixZ Kjvg (3), (4), (5) I (6) Z DwjwLZ GwUmg~n cwZvcb Kiv nDK, h_v :
8481.80.90 ---Other
kg
10%
Free|
5114
(2) Z ewYZ H.S. Code 8537.10.90 Ges Dnvi wecixZ Kjvg (3), (4), (5) I (6)
Z DwjwLZ GwUmg~ni cwieZ wbgewYZ GwUmg~n cwZvcb Kiv nDK, h_v :
---Other
8537.10.91
---Electric panel imported by textile industries kg

and 100% export oriented garments industry
1%
Free
8537.10.99
---Other
10%
Free|
kg
(2) Z ewYZ H.S. Code 8544.11.10 Gi wecixZ Kjvg (3), (4), (5) I (6) Z
DwjwLZ GwUmg~ni cwieZ wbgewYZ Kjvg (3),(4), (5) I (6) Z DwjwLZ GwUmg~n
cwZvcb Kiv nDK, h_v :
---Imported by VAT registered transformer
kg
5%
Free|
and compressor manufactures
(2) Z ewYZ H.S. Code 8544.60.10 Ges Dnvi wecixZ Kjvg (3), (4), (5) I (6)
Z DwjwLZ GwUmg~n wejy Kiv nDK|
(2) Z ewYZ H.S.Code 9405.40.41 Ges Dnvi wecixZ Kjvg (3), (4), (5) I (6) Z
DwjwLZ GwUmg~ni ci wbewYZ H.S.Code 9405.40.42 Ges Dnvi wecixZ Kjvg (3),
(4), (5) I (6) Z DwjwLZ GwUmg~n mwbewkZ Kiv nBK, h_v :
9405.40.42 ..... LED lamps, bulbs and tubes without fittings u 10% Free |
(19) 329 bs cvi Kjvg (1) G DwjwLZ Heading 94.05 Gi AvIZvfz Kjvg (2)
Z ewYZ H.S.Code 9405.40.49 Gi wecixZ Kjvg (5) G DwjwLZ GwU 10% Gi
5115
Zdwmj-2
c_g Ask
[A_ AvBb, 2015 Gi aviv 65 è]
c_g Ask
1 RyjvB, 2015 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:
gvU Avq
(K) c_g 2,50,000/- UvKv ch gvU Avqi Dci (L) cieZx 4,00,000/- UvKv ch gvU Avqi Dci (M) cieZx 5,00,000/- UvKv ch gvU Avqi Dci (N) cieZx 6,00,000/- UvKv ch gvU Avqi Dci (O) cieZx 30,00,000/- UvKv ch gvU Avqi Dci(P) Aewk 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 3,00,000/- UvKv; cwZex Ki`vZvi Kigy Avqi mxgv nBe
3,75,000/- UvKv Ges MRUfz hyvnZ gywhvv Ki`vZvi Kigy Avqi mxgv nBe
4,25,000/- UvKv:
AviI kZ _vK h, b~bZg Kii cwigvY Kvb fveB wbic ewYZ nvii Kg nBe bv :
GjvKvi weeiY
XvKv I PMvg wmwU Kcvikb GjvKvq AewZ Ki`vZv
Abvb wmwU Kcvikb GjvKvq AewZ Ki`vZv
wmwU Kcvikb eZxZ Abvb GjvKvq AewZ Ki`vZv
b~bZg Kii nvi (UvKv)

5,000.00
4,000.00
3,000.00
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
5116
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 :
(A)
(Av)
weeiY
h mswk ermii Drcv`bi
cwigvY c~eeZx ermii Drcv`bi
cwigvYi Zzjbvq 15% Gi AwaK, wK
25% Gi AwaK bn
iqvZi nvi
mB D Avqi Dci c`q
AvqKii 5%;
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(A) GBic cZKwU Kvvbxi
hvnv publicly traded company-
D Avqi 25% :
Ze 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 --------------(L)
5117
D Avqi 35%:
evsK, exgv, Avw_K cwZvbmg~n (gvPU

evsK eZxZ)t
(A) GBic cZKwU Kvvbxi
hvnv publicly traded company-
D Avqi 40%;
(Av) GBic cZKwU Kvvbxi

hvnv publicly traded company
bn
D Avqi 42.5%;
(M)
(N)
Ze kZ _vK h, miKvi KZK 2013

mvj Abygvw`Z evsK, exgv I Avw_K
cwZvbi Kii nvi nBe 40%|
gvPU evsK Gi
wmMviU cZKviK Kvvbxi -
D Avqi 37.5%;
D Avqi 45%;
(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%:
5118

AviI kZ _vK h, hw` GBic
Kvvbx 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;
(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 subclause (dd) Abymvi jfvsk wnme MY,
D Avqi 20%;
Zvnvi Dci chvR Ki----
(3) Kvvbx bn, evsjv`k Awbevmx (Awbevmx

evsjv`kx eZxZ) GBic ew kYxfz Ki`vZvi
D Avqi 30%;
Avqi Dci chvR Ki--------(4) Kvvbx bn, wmMviU cZKviK GBic Ki`vZvi D Avqi 45%;
D eemvq nBZ AwRZ Avqi Dci chvR Ki---(5) mgevq mwgwZ AvBb, 2001 Abyhvqx wbewZ mgevq D Avqi 15%|
mwgwZi 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)
Abymvi evsjv`k wbewZ Ges h Avq ermii AvqKi wbaviY Kiv nBe mB Avq ermi
mgvwi c~e D KvvbxwUi kqvi K GP ZvwjKvfz nBqvQ|
5119
wZxq Ask
(A_ AvBb, 2015 Gi aviv 66 è)
mviPvRi nvi
hw` Kvb ew-Ki`vZv (assessee being individual) hvnvi Income-tax
Ordinance, 1984 (Ord. No. XXXVI of 1984) Gi section 80 Abyhvqx cwim`,
`vq I LiPi weeiYx (statement of assets, liabilities and expenses) Z c`wkZ bxU
cwimì g~jgvb (total net worth) wbic nq, mBic ew Ki`vZvi AvqKi
chvR GBic Avqi Dci chvR AvqKii Dci wbic nvi mviPvR c`q nBe, h_v:bxU cwimì g~jgvb
(K) `yB KvwU cuwPk j UvKv ch (L) `yB KvwU cuwPk j UvKvi AwaK wK `k KvwU UvKvi AwaK bq(M) `k KvwU UvKvi AwaK wK wek KvwU UvKvi AwaK bq(N) wek KvwU UvKvi AwaK wK wk KvwU UvKvi AwaK bq(O) wk KvwU UvKvi AwaK h Kvb AsKi Dci -Ze kZ _vK h, bxU cwimì g~jgvb `yB KvwU cuwPk j
UvKv AwZg Kwij b~bZg mviPvRi cwigvY Kvb fveB
3,000/- UvKvi Kg nBe bv|
mviPvRi nvi
k~b
10%
15%
20%
25% :
5120

mg Aavq
NvlYv
Provisional Collection of Taxes Act, 1931 (Act No. XVI of 1931), AZtci
D Act ewjqv DwjwLZ, Gi section 3 Z c` gZvej miKvi GB weji cvweZ `dv
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of communication using telecommunication or radio apparatus

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7| Act No. IV of 1969 Gi section 198 Gi mskvab|D Act Gi section

9| Ordinance No. XXXVI of 1984 Gi section 2 Gi mskvab|Income-tax

10| Ordinance No. XXXVI of 1984 Gi section 16B Gi cwZvcb| D

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12| Ordinance No. XXXVI of 1984 Gi section 19 Gi mskvab|D

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sum or part thereof shall be deemed to be the income of such

13| Ordinance No. XXXVI of 1984 Gi section 19BBBBB Gi mskvab|D

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15| Ordinance No. XXXVI of 1984 Gi section 28 Gi mskvab|D

16| Ordinance No. XXXVI of 1984 Gi section 29 Gi mskvab|D

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17| Ordinance No. XXXVI of 1984 Gi section 30 Gi mskvab|D

20| Ordinance No. XXXVI of 1984 Gi section 46B Gi mskvab| D

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(L) sub-section (11) Gi are not fulfilled kwji ci or any

22| Ordinance No. XXXVI of 1984 Gi section 47 Gi mskvab|D

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23| Ordinance No. XXXVI of 1984 Gi section 49 Gi mskvab|D

24| Ordinance No. XXXVI of 1984 Gi section 50 Gi mskvab|D

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26| Ordinance No. XXXVI of 1984 Gi section 52 Gi mskvab|D

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28| Ordinance No. XXXVI of 1984 Gi section 52AA Gi cwZvcb|D

52AA. Deduction from the payment of certain services.The

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Provided that where the Board, on an application made in this behalf,

29| Ordinance No. XXXVI of 1984 Gi section 52B Gi mskvab|D

30| Ordinance No. XXXVI of 1984 Gi section 52D Gi mskvab|

31| Ordinance No. XXXVI of 1984 Gi section 52JJ Gi cwZvcb|

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32| Ordinance No. XXXVI of 1984 Gi section 52S Gi mskvab|

(L) sub-section (2) Gi clause (b) Gi in this behalf kwji cwieZ

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40| Ordinance No. XXXVI of 1984 Gi section 53HH Gi mskvab|D

41| Ordinance No. XXXVI of 1984 Gi section 53K Gi mskvab|D

44| Ordinance No. XXXVI of 1984 Gi section 54 Gi cwZvcb|- D

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45| Ordinance No. XXXVI of 1984 Gi section 56 Gi mskvab|D

Accounting or tax consultancy

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46| Ordinance No. XXXVI of 1984 Gi section 75 Gi mskvab|D

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any tax deducted at source, any tax collected at source,

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