PRESENTATION ON IIMPORT AND
EXPORT PROCEDURE IN
BANGLABANDHA AND BURIMARI.
Presented by: Md. Firoz Shah Alam
Member (Customs: Audit, Modernisation &
International Trade)
National Board of Revenue, Dhaka.
ORGANOGRAM
MINISTRY, DIVISION AND NBR
MINISTRY OF FINANCE (MoF)
FINANCE DIVISION (FD)
INTERNAL RESOURCES
DIVISION (IRD)
NATIONAL SAVINGS
DIRECTORATE
NATIONAL BOARD OF
REVENUE (NBR)
INCOME TAX WING
CUSTOMS WING
VAT WING
CENTRAL INTELLIGENCE
CELL (CIC)
INFORMATION TECHNOLOGY
(IT)
RESEARCH &
STATISTICS (R&S)
INCOME TAX, CUSTOMS, EXCISE &
VAT APPELLATE TRIBUNAL
ECONOMIC RELATIONS
DIVISION (ERD)
BANGKING & FINANCIAL INST. DIVISION (BFID)
2 Presentation for the Honourable
Judges of the Supreme Court
18 January 2016
HIERARCHY OF
INTERNAL RESOURCES DIVISION AND NBR OFFICIALS
Honourable State Minister
MINISTRY OF FINANCE
Secretary IRD
Director NATIONAL SAVINGS
DIRECTORATE
Chairman
NBR
Members INCOME TAX
WING (8)
Members CUSTOMS WING (3)
Members VAT WING (3)
+ 2 Admin.
DG CIC
Director R & S
Senior System
Analyst, IT
President INCOME TAX, CUSTOMS, EXCISE
& VAT APPELLATE TRIBUNAL
Honourable
Finance Minister
3 Presentation for the Honourable
Judges of the Supreme Court
18 January 2016
Customs Wing
Chittagong Custom House
Dhaka Custom House
ICD Custom House
Customs Stations
Teknaf
Tamabil
Akhaura
Sona Masjid
Burimari
Hilli
Bhomra
Darshana
Banglabandha
Bibir Bazar
Pangaon Custom House
Benapole Custom House
Mongla Custom House
Customs Intelligence & Investigation
Customs Valuation &
Internal Audit
Customs Bond Dhaka & Chittagong
Customs Houses, Directorates & LCS
Banglabandha Land Customs Station
Banglabandha is a major land port in northern
Bangladesh established to provide a trade link
with India, Nepal and Bhutan.
Distance between Banglabandha LCS of
Bangladesh (Phulbari LCS on Indian side) and
Kakarvitta LCS of Nepal (Panitanki LCS on Indian
side) is 52 km (32 mi). Siliguri Corridor of India
situated In between the LCS’s.
Border crossing of vehicles between Phulbari and
Banglabandha was inaugurated in January 2011.
Location of Banglabandha LCS
The Banglabandha land
port is 57 km (35 mi) north
of the Panchagarh town
and 7 km (4.3 mi) from
Siliguri and Jalpaiguri, in
the Indian state of West
Bengal. Kankarbhitta, the
India-Nepal border transit
point for third countries, is
61 km (38 mi) away.
Trade Statistics of Banglabandha
Major Import Items Major Export
Items
Dabur
Chyawanprash
Fresh Potato
Hajmola Jhoot Waste
Cotton
Chirata Soft drinks
Red Whole
Lentils
Battery
Wheat Bran
Retha
Financial Year Import
Revenue (in
Million Taka
Export Value
(in Million US
Dollar)
2010-11 39.3 21.8
2011-12 76.7 18.2
2012-13 138.2 29.4
2013-14 233.5 21.2
2014-15 367.6 26.8
2. Car pass
procedure
3. Port
Authority
Yard
4. Port
Authority
Shed Area
5. Assessment
and
Examination
6. Payment of
duty and Taxes-
Release Order
7. Port
Authority
Release
8. Joint Check
point- Customs
and Border
Guard
1. Arrival of
truck at border
9. Final
release of
Cargo
1. Truck
Arrives at
border
2. Tong House:
driver entries car
pass information
in ledger
3. Three copies of
car pass
4. Car pass
check/Correct
Car pass
returned to C&F
Agent for
correction
C&F Agent
collects car
pass amend
it and return
it to driver
7. Customs
receives main
copy and
C&F Agent
collects
photo copy of
car pass
no
5. Car enters
to port
yes
6. Cross the
weigh bridge
and entry
every
information
1. Truck
Arrival at yard 2.Weighing scale
3. receives weight
slip and photocopy
of car pass by driver
4. Truck
parks at port
4. Truck
parks at shed
5. Entries all
information
and unloaded.
1. Indian Truck
Arrives at
designated
area
2.Borderman
arranges for labor
and equipment
3. Nepalese truck
unloaded
4. Cargo
directly
loaded onto
Bangladeshi
truck
1. C&F Agent
presents bill of
Entry with
document to
Customs Clerk
2. No ASYCUDA
connectivity
3. Customs issue a
Bill of Entry no
manually
5. Customs Clerk
creates file and
returns file to C&F
6. C&F submit file to
Revenue Officer
7. Revenue Officer
assigns an
Assistant
Revenue Officer
and returns file to
C&F
8. C&F submits file
to designated
Assistant Revenue
Officer for examine
9. Assistant Revenue
officer examine the
goods and put the
report and returns to
C&F
10. C&F delivers file
to Revenue Officer
11. Revenue Officer assigns file to
Assistant Revenue Officer for
assessment and returns file to C&F
12. Assistant
Revenue officer
obtains samples
and conducts
examination
13. Examination
findings in
accordance with
declaration
File referred to
higher authority for
review
File returned to
C&F after
review for
correction
C&F pays
applicable penalty
14. C&F submits
corrected file to
Revenue Officer
15. Revenue
Officer signs and
submits to
Assistant
commissioner
16. Approved file
returned from
Assistant
Commissioner to
C&F
17. C&F submits
file to Revenue
Officer
18. Assistant
Revenue Officer
refers file to
Revenue Officer
19. Revenue Officer
approves
assessment
20. Revenue
Officer prints
Assessment
Notice
21. Assessment
notice given to C&F
No
Yes
If found any misdeclaration
1. C&F Agent
delivers file to
Revenue Officer
2. Revenue Officer
assigns file to
Assistant Revenue
Officer and returns file
to C&F Agent
4. C&F Agents
submits file to
Assistant Revenue
Officer
4. Assistant
Revenue Officer
obtains
samples and
conducts
examination
5. Examination
findings in
accordance with
declaration
File referred to higher
authority for review
File returned to
C&F after review
for correction
C&F agent pays
applicable penalty
Yes
No
6. C&F Agent submits file corrected file to Assistant
commissioner and send it to revenue officer
7. C&F Agent
submits approved
file to Assistant
Revenue Officer
10. Assistant
Revenue Officer
complete
assessment
11. Revenue
Officer approves
assessment
12. Revenue
Officer prints
Assessment
Notice
13. Assessment
Notice given to
C&F Agent
1. C&F Agent
pays assessed
amount at bank
2. Bank provides a
bank receipt to C&F
3. C&F Agent
submits bank receipt
to Assistant Revenue
Officer
4. Release
Order printed
and given to
C&F Agent
1. C&F Agent
submits paid
assessment
notice and release
order to Assistant
General Manager
Traffic
2. Port dues
calculated by
independent staff and
calculation given to
C&F Agent
3. C&F agent pays
port dues to bank
4. C&F submits
bank receipt to
Port Authority
5. Port authority
verifies documents
6. No Objection
Certificate and gate
pass issued
7. No Objection
Certificate and
gate pass given to
C&F
8. C&F agent submits
No Objection
Certificate and gate
pass to appropriate
officer of Port
9. Documents endorsed
by port Authority,
Customs Examining
inspector, Port
Authority shed in
charge and C&F
10. Entered
Bangladeshi truck
through weigh
bridge
11. Unloaded foreign
truck exits Port
Authority Yard
10. loading of
Bangladeshi truck
1. C&F Agent
submits file at
check point
2. Customs verifies
release status and
endorse in car pass
4. Customs and
Border Guard
endorse release
5. Truck leaves
border area
Payment Examination Unloading Release AND
Export
Submission of
bill of export
with documents
No Asycuda
connectivity Bill of Export no
issued manually Assessment
Location of Burimari LCS
Burimari LCS of
Bangladesh, situated in
Lalmonirhat District of
Rangpur Division. It is a
land border crossing
point and a defunct
railway transit point on
the Bangladesh-India
border. The
corresponding point on
the Indian side is
Changrabandha in
Cooch Behar district.
Trade Statistics of Burimari
Imported
Product
Exported
Product
Apple Aerated Water
Calcium
Carbonate
Biscuits
Cardamom Furniture
Dolomite Melamine
Tableware
Lime Stone Potato Chips
Talcum Lump Readymade
Garments
Financial
Year
Import
Revenue
(In Millon
Taka)
Export
Revenue (In
Million US
Dollar)
2010-11 177.7 40.8
2011-12 87.6 42.9
2012-13 153.8 45.3
2013-14 161.9 44.0
2014-15 266.1 52.1
2. Manifest
Procedure 3. Weigh
Bridge
4. Port Authority
Area
5. Assessment
and Examination
6. Payment of duty
and Taxes-Release
Order
7. Port
Authority
Release
8. Joint Check
point- Customs
and Border Guard
1. Arrival of
truck at border
9. Final release of
Cargo
1. Truck Arrives at
border
2. Tong House: entries
information in ledger
and receives manifest.
Then send it to customs
3. Three copies of
manifest
4. Manifest
check/Correct
5. Manifest returned
to C&F Agent for
correction
6. C&F Agent
collects
manifest
No
7. Correct it and
send it to driver
1. Truck
entering by
gate no-2 of
the yard
2.Weighing scale 3. Receives
manifest by Port
Authority and
gives weight slip
4. Truck
parks at port
1. Indian Truck
Arrives at
designated area
2.Borderman
arranges for labor
and equipment
3. Indian truck
unloaded
4. Cargo directly
loaded onto
Bangladeshi
truck
1. C&F Agent
presents bill of
Entry with
documents to
Customs Clerk
2. Customs entry on
ASYCUDA
connectivity
3. Customs return
Bill of Entry to C&F Agent
5. Customs Clerk
creates file and
returns file to C&F
6. C&F submit file to
Revenue Officer
7. Revenue Officer
assigns an
Assistant
Revenue Officer
and returns file to
C&F
8. C&F submits file
to designated
Assistant Revenue
Officer for examine
9. Assistant Revenue
officer examines the
goods and put the
report and returns to
C&F
10. C&F delivers file
to Revenue Officer
11. Revenue Officer assigns file to
Assistant Revenue Officer for
assessment and returns file to C&F
6. Assistant Revenue
Officer assesses
through ASYCUDA
and send it to
Revenue Officer
7. Revenue Officer
signs file and submits
to C&F Agents 8. C&F Agents pay duty
and taxes
9. C&F Agent
submits file to
Assistant
Revenue Officer
10. Assistant Revenue
Officer issues
assessment no and
refers approved file to
Revenue Officer
11. Revenue Officer
approves assessment
12. Revenue
Officer prints
Assessment
Notice
13. Assessment
Notice given to C&F
Agent
14. Assistant Revenue
Officer issues a
release Order and
given to C&F Agent
15.Assistant Revenue
Officer entries release
order no
16. Foreign truck exits
by gate no 1 15. Truck
unloaded
1. C&F Agent
delivers file to
Revenue Officer
2. Revenue Officer
assigns file to
Assistant Revenue
Officer and returns file
to C&F Agent
4. C&F Agents
submits file to
Assistant Revenue
Officer
4. Assistant
Revenue Officer
obtains
samples and
conducts
examination
5. Examination
findings in
accordance with
declaration
File referred to higher
authority for review
and adjudication
File returned to
C&F after review
of correction
C&F agent pays
applicable penalty No
5. Examination
findings in
accordance with
declaration
6. C&F agent puts file
to Assistant Revenue
Officer
7. Assistant Revenue
Officer puts examine
report
8. Revenue Officer
approves
assessment
Yes
1. C&F Agent
pays assessed
amount at
bank
2. Bank provides a
bank receipt to
C&F
3. C&F Agent
submits bank receipt
to Assistant Revenue
Officer
4. Release
Order printed
and given to
C&F Agent
1. C&F Agent submits
assessment notice and
release order to
Assistant General
Manager Traffic
2. Port dues
calculated by
independent staff and
calculation given to
C&F Agent
3. C&F agent pays
port dues to bank
4. C&F submits
bank receipt to
Port Authority
5. Port authority verifies
documents
6. No Objection
Certificate and gate
pass issued
7. No Objection
Certificate and
gate pass given to
C&F
8. C&F agent submits
No Objection
Certificate and gate
pass to appropriate
officer of Port
9. Documents endorsed
by port Authority,
Customs Examining
inspector, Port
Authority in charge
and C&F
10. Entered
Bangladeshi truck
through weigh
bridge
11. Unloaded foreign
truck exits Port
Authority Yard
10. loading of
Bangladeshi truck
1. C&F Agent
submits file at
check point
2. Customs verifies
release status
4. Customs and
Border Guard
endorse release
5. Truck leaves
border area
Payment Examination Unloading Release AND
Export
Submission
of bill of
export with
documents
Entry on
Asycuda
Bill of
Export no
issued Assessment