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.

KATHMANDU-KAKARVITTA-FULBARI-

BANGLABANDHA-DHAKA

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.

THIMPU-PHUENTSHOLING-JAIGAON-

CHENGGRABANDHA-BURIMARI-DHAKA.

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

Thanks