Bangladesh Customs & VAT

NATIONAL BOARD OF REVENUE

General Documents


Sl.

Documents

Legislation

Remarks

1

Import Registration Certificate (IRC)

Import Policy Order, 2021-2024; Importers, Exporters and Indentors (Registration) Order, 1981

Website address for IP:
https://olm.ccie.gov.bd/

2

VAT Registration (BIN) Certificate

Vat & Supplementary Duty Act ; Product declaration, assessment and re-assessment rules, 2024

Website address for BIN: https://vat.gov.bd/

3

Letter of Credit (LC)

Negotiable Instrument Act, 1881

 

 


4

Sales/Purchase order (when not using LC)

Import Policy Order, 2021-2024

 


5

If without LC, Import Permit (IP)/Clearance Permit (CP)/Other Document(s) regarding payment

Import Policy Order, 2021-2024

 

 


6

If required, IP/CP/Other Document(s) issued/approved by the concerned Regulatory Agency

Import Policy Order, 2021-2024

Concerned legislation

 


7

Proforma Invoice (PI)

Import Policy Order, 2021-2024

 

Required for opening LC at bank

8

Insurance cover note

Import Policy Order, 2021-2024

 

Required for opening LC at bank

9

Commercial Invoice (CI)

 

Product declaration, assessment and re-assessment rules, 2024

 


10

Packing List

Product declaration, assessment and re-assessment rules, 2024

 


11

Detailed Packing List

Customs Act, 2023

 


12

Waybill (Bill of Lading/Airway Bill/ Truck Receipt/Rail Receipt/River Cargo Manifest/Parcel Booking Receipt)

Product declaration, assessment and re-assessment rules, 2024

 


13

Country of Origin Certificate (COO)

Import Policy Order, 2021-2024

 


14

Value Declaration Form

Customs valuation rules, 2000

 


15

Certificate of Patent/Trademark/Industrial design/ Geographical Indication (for intellectual property right issues)

IPR Enforcement (import and export) rules, 2019

Patent act, 2023; Trademark act, 2009; Geographical indication of goods (registration and protection) act, 2013  

 


16

ISPM-15 Certificate (for wooden packaging)

Import Policy Order, 2021-2024

 

 


17

Dangerous goods certificate (for dangerous goods)

Dangerous Cargoes Act, 1953