|
Sl. |
Sector/Goods |
CPC |
Duty & Tax Benefits |
Compliances to Avail Benefit |
Reference SRO No. & Date |
|
1 |
Hatching Egg |
|
CD: 15% |
As mentioned in the SRO |
|
|
|
RD: 0% |
As mentioned in the SRO |
|||
|
2 |
Seed for Sowing |
|
CD: 0%, RD: 0%, SD: 0% |
As mentioned in the SRO |
|
|
3 |
Yellow Peas |
M39 |
CD: 0% |
As mentioned in the SRO |
|
|
4 |
Pesticide |
|
CD: 0%, VAT: 0% (Table- | As mentioned in the SRO |
|
|
|
RD: 0% | As mentioned in the SRO |
|||
|
|
AT: 0% (Only for Table-1 items) |
As mentioned in the SRO |
|||
|
|
AT: 0% (Agriculture Ministry approved VAT Registered Pesticide Manufacturer) |
As mentioned in the SRO |
|||
|
5 |
Poultry, Dairy & Fish Feed |
|
CD: 0%, RD: 0%, VAT: 0%, SD: 0% |
As mentioned in the SRO |
|
|
|
AT: 0% |
As mentioned in the SRO |
SRO No. 151-Law/2021/148/VAT, Date: 03 June 2021 (Sl. 21, 27) |
||
|
6 |
Pharmaceutical Raw Materials |
A11 (Table-I), A12 (Table-II) |
CD: 5%, SD: 0% (Table-I); CD: 10%, SD: 0% (Table-II) |
As mentioned in the SRO |
|
|
|
RD: 0% |
As mentioned in the SRO |
|||
|
7 |
Active Pharmaceutical Ingredient (API) |
|
CD: 0% |
As mentioned in the SRO |
|
|
|
RD: 0% | As mentioned in the SRO |
SRO No. 237-Law/2024/79/Customs, Date: 26 June 2024 |
||
|
8 |
Industrial Raw Materials |
|
CD: 1%, RD: 0%, SD: 0% (Table- 1), CD: 5%, RD & SD: 0% (Table-2), CD: 10%, RD & SD: 0% (Table-3), CD: 15%,
RD & SD: 0% (Table-4), CD: 25%, RD & SD: 0% (Table-5), CD: 25%, RD: 0%
& SD: 10%, 20%, 60% (Table-6) |
As mentioned in the SRO |
SRO No. 164-Law/2024/16/Customs, Date: 29 May 2024 |
|
9 |
Raw Sugar of HS Code 1701.14.00 imported by VAT Registered Manufacturer |
|
AT: 0 |
As mentioned in the SRO |
|
|
10 |
Crude Soyabean Oil and Crude Palm Oil of Heading 15.07, Heading 15.11 and Heading 15.18 imported by VAT Registered Manufacturer |
|
AT: 0% |
As mentioned in the SRO |
|
|
11 |
Other including refined Palm Oil of HS Code 1511.90.90 imported by VAT Registered Manufacturer |
|
AT: 0% |
As mentioned in the SRO |
SRO No. 151-Law/2021/148/VAT, Date: 03 June 2021 (Sl. 31) |
|
12 |
Cashew Nuts of HS Code 0801.31.90 imported by VAT Registered Manufacturer |
|
AT: 0% |
As mentioned in the SRO |
SRO No. 151-Law/2021/148/VAT, Date: 03 June 2021 (Sl. 36) |
|
13 |
Relief Goods |
|
CD: 0%, VAT: 0%, SD: 0% |
As mentioned in the SRO |
|
|
|
RD: 0% |
As mentioned in the SRO |
SRO No. 237-Law/2024/79/Customs, Date: 26 June 2024 |
||
|
|
AT: 0% |
As mentioned in the SRO |
|||
|
14 |
Border Haat |
|
CD: 0%, RD: 0%, VAT: 0%, AIT: 0% |
As mentioned in the SRO |
|
|
15 |
Regulatory Duty (RD) |
|
|
As mentioned in the SRO |
|
|
16 |
AT |
V11 |
|
As mentioned in the SRO |
|
|
|
|
|
|||
|
17 |
VAT on Import Stage |
|
0% (Table-1 & 2) |
As mentioned in the SRO |
|
|
18 |
AIT on Import Stage |
|
1% (Table-1), 2% (Table-2) 1% (table-1); 2%
(Table-2); BDT. 500 per Ton (Table-3); 0% (Table-4); 0% (Table-5,
import from Bhutan); 3% (Table-6, Industrial IRD holder VAT Registered
manufacturers); 10% (Table-7); 20% (Table-8); Rest all 5% |
As mentioned in the SRO |
|
|
19 |
Tariff Value & Minimum Value SRO |
|
1% (table-1); 2% (Table-2); |
| SRO No. 202- Law/2024/54/Custms, Date: 29 May, 2024 |