Sl.

Agreement

Import from Applicable Country(ies)

Preferential Tariff

Compliances to Avail Benefit

Reference SRO No. & Date

1

Agreement on South Asian Free Trade Area (SAFTA)

Afghanistan, Bhutan, India, Maldives, Nepal, Pakistan, Sri Lanka

Customs Duty Base Rate on 01.01.2006: 0, 6, 13, 25.

 

Applicable CD Rate against the HS Codes mentioned in the Table of the SRO(s) effective from 01.01.2016 & 01-07-2022: 0, 3, 5.

As mentioned in the SRO

SRO No. 78-Law/2015/06/Customs, Date: 07 April 2015;

 

SRO No. 181-Law/2020/97/Customs, Date: 30 June 2020;

 

SRO No. 188-Law/2022/105/Customs, Date: 09 June 2022

2

Asia-Pacific Trade Agreement (APTA) 

China, India, Republic of Korea, Lao PDR, Sri Lanka

Margin of Preferences (%) in Customs Duty against the HS Codes and country(ies) mentioned in the Table of the SRO: 10, 15, 16, 20, 30, 35, 36, 40, 45, 50, 60, 70.

As mentioned in the SRO

SRO No. 267-Law/2018/40/Customs, Date: 10 September 2018

3

Framework Agreement on Trade Preferential System among the Member States of the Organization of the Islamic Conference (TPS-OIC)

Cameroon, Egypt, Jordan, Malaysia, Pakistan, Syria, Tunisia, Turkey, UAE

Customs Duty Base Rate (FY 2003-2004): 15, 22.50, 30.

 

Applicable Customs Duty Rate under TPS-OIC against the HS Codes mentioned in the Table of the SRO: 1, 5, 10, 15.

As mentioned in the SRO

SRO No. 251-Law/2022/133/Customs, Date: 20 July 2022

4

Preferential Trade Agreement Among D-8 Member
States (D-8 PTA)

Egypt, Indonesia, Iran, Malaysia, Nigeria, Pakistan, Turkey

Customs Duty Base Rate (FY 2007-2008): 15.

 

Customs Duty Preferential Rate against the HS Codes mentioned in the Table of the SRO: 10.

As mentioned in the SRO

SRO No. 252-Law/2022/132/Customs, Date: 20 July 2022

5

Preferential Trade Agreement Between The People’s
Republic of Bangladesh and The Royal Government of Bhutan (BB-PTA)

Bhutan

Margin of Preference (%) in Customs Duty against the HS Codes mentioned in the Table of the SRO:  100.

 

Margin of Preference (%) in
Para-tariffs: Supplementary
Duty- 75, 100; Regulatory
Duty- 100.

As mentioned in the SRO

SRO No. 259-Law/2022/134/Customs, Date: 28 July 2022

6

Bhutan SRO

Bhutan

CD, VAT, SD & RD: 0%

 

As mentioned in the SRO

SRO No. 56-Law/2013/2423/Customs, Date: 27 February 2013

 

SRO No. 39-Law/2024/02/Customs, Date: 25 February 2024