Bangladesh Customs Clearance & Tariff Guide
A practical reference for importers and exporters on documentation standards, HS Code duty structures, ASYCUDA procedures, and port release protocols.
Essential Documents Required for Customs Release
Missing or unendorsed documents cause demurrage delays. Ensure your documentation matches the guidelines below before cargo arrives at Chittagong Port.
Commercial Invoice (Attested)
Declares itemized description, unit rates, total CIF/FOB value, and seller details.
Detailed Packing List
Specifies gross/net weights, container numbers, package marks, and unit packaging.
Negotiable Bill of Lading (B/L) or Airway Bill (AWB)
Title document endorsed by the negotiating commercial bank for delivery release.
Letter of Credit (L/C) & Bank Undertaking
Formal banking credit instrument authorizing shipment according to import policy.
Certificate of Origin (COO)
Issued by the exporting country's Chamber of Commerce verifying country of manufacture.
Importer's IRC, TIN & BIN Certificates
Mandatory tax and import registration credentials linked to ASYCUDA World.
BSTI / Test / Radiation / Phytosanitary Certificate
Required for specific categories such as food, chemicals, steel, and electronics.
How Bangladesh Customs Assesses Import Duty
Customs duties in Bangladesh consist of multiple statutory components assessed on the assessable value (CIF + Landing Charges).
Customs Duty
Primary tariff levied on assessable CIF value based on HS classification.
Regulatory Duty
Imposed on non-essential or luxury imported commercial merchandise.
Supplementary Duty
Applicable on tobacco, luxury vehicles, and designated finished consumer goods.
Value Added Tax
Standard national consumption tax calculated on duty-paid value.
Advance Income Tax
Adjustable advance income tax credited against importer's annual corporate tax.
Advance Tax
Adjustable VAT advance collected under the Value Added Tax & SD Act.
Need an Advance Duty & Tax Estimation for an Upcoming Consignment?
Send our Agrabad customs tariff officers your HS Code and invoice value for a precise breakdown.