১০৬-আইন/ ২০২৩/১৫� ��/কাস্ট� �স.pdf

Government of the People's Republic of Bangladesh
Ministry of Finance
Internal Resources Division
(Customs and VAT)
Notification
Date: 21 May, 2023

S.R.O. No. 106-Law/2023/150/Customs.- In exercise of the powers conferred by section 19(1) of the Customs Act, 1969 (Act No. IV of 1969), and section 126(1) of the Value Added Tax and Supplementary Duty Act, 2012 (Act No. 47 of 2012), the Government, in public interest, national revenue, and in supersession of the notification S.R.O. No. 118-Law/2022/66/Customs dated 1 June, 2022, hereby makes the following amendments, namely:-

(1) In the Table, against Heading 84.28 and its sub-headings in column (2), the following heading and sub-headings shall be substituted, namely:-
“84.28
All H.S. Codes (Excluding 8428.10.00; 8428.40.00)”;

(2) Against Heading 85.03 and its sub-headings in column (2), the following heading and sub-headings shall be substituted, namely:-
“85.03
All H.S. Codes (Excluding 8503.00.91)”;

(3) Against Heading 85.37 and its sub-headings in column (2), the following heading and sub-headings shall be substituted, namely:-
“85.37
8537.10.10”;

(4) Against Heading 94.06 and its sub-headings in column (2), the sub-headings shall be omitted; and

(5) In the proviso to item (11), for the semicolon (;) at the end, a colon (:) shall be substituted, and thereafter the following shall be added, namely:-
“Provided that the manufacturers of fabrics, using the products covered by this notification as raw materials, shall not be considered as importers of the said products, but shall be entitled to the benefit of duty exemption;”.

2. This notification shall come into force on 1 June, 2023.

By order of the Government,
ABU MOHANA MD. RAHOTUL MUKHTER
Deputy Secretary.