Part III PDF

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01| (K) GB Av`ki Aaxb kZfvM cQb ivbxgLx wk cwZvbK The Customs Act, 1969
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03| miKvix ivRî ^v_ The Customs Act, 1969 Gi Section 91 Gi weavb Abyhvqx mswk
eW IqvinvDm wbqYi Dk e Awdmvi wbqvM Kiv nBe| The Customs Act,
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4
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cvwieb |
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cwZvbi Avg`vwbKZ KvuPvgvj e jvBm Gi gvag kb/feb nZ Lvjvm chvq The
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cwZvb eeZ GKB make & model Gi gwkbi Drcv`b gZvi ga hvnvZ mvgm _vK
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24) Drcv`b eeZ gwkbi msLv cwZNUvq gwkbi Drcv`b gZv |
03| bZzb e jvBm c`vbi mgq wk cwZvbi evwlK Avg`wb-cvcZv wbaviY I cieZx
ermi mgn ewKiY t
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cwZvbi evwlK Drcv`b gZvi kZKiv 70 fvM KuvPvgvji mgcwigvY evwlK Avg`wb-
cvcZv wbaviY (Fixntion) KwiZ nBe |
(L) Avg`wb-cvcZv ewi Rb-
(i) Avg`vwb-cvcZv wnmve KiY (Calculation) t

Dc-AbyQ` 03 (K)-G ewYZ cwZZ Avg`wb-cvcZv wbaviY Kwievi ci mswk gqv` kl
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ermii Avg`wb-cvcZvi mv_ hvM Kwiqv chvqg cwZ bZzb (evwlK) gqv` Avg`wb-cvcZv
wnmve KwiZ nBe |
(ii) Avg`wb-cvcZv wbaviY (Fixation) t
Dc-AbyQ` 03 (L) (i) Abyhvqx wnmveKZ (Calculated) Avg`wb-cvcZv nBZ AenwZ ceeZx
gqvì KuvPvgvj gRyì mgvcbx Ri ev` Ìqvi ci bZzb Avg`wb-cvcZv wbaviY (Fixation)
KwiZ nBe |
04| cyivZb wk cwZvbi evwlK Drcv`b gZv wbicY I evwlK Avg`wb-cvcZv ewKiY t
9
(K) cyivZb wk cwZvbi (gwkbi Drcv`b gZvwfwK) evwlK Drcv`b gZv ce
wbiwcZ bv _vwKj e jvBm bevqb chvq AbyQ`-02 Abyhvqx cwZvbi evwlK Drcv`b
gZv wbicY KwiZ nBe |
(L) GB Av`k Rvwi nIqvi ce h mKj wk cwZvbi e jvBm c`vb Kiv nBqvQ mB
mKj wk cwZvbi e jvBm bevqbi mgq Avg`wb-cvcZv ew Kivi -
(i) Avg`vwb-cvcZv wnmve KiY (Calculation) t
D cwZvb KZK AeewnZ ceeZx ermii ivwbZ h cwigvY KuvPvgvj eeZ nBqvQ Zvnvi
10% cwigvY KuvPvgvj ceeZx ermii Avg`wb-cvcZvi mv_ hvM Kwiqv chvqg cwZ gqv`
bZzb Avg`wb-cvcZv wnmve KwiZ nBe | Dic wnmveKZ evwlK Avg`wb-cvcZv cwZvbi
evwlK Drcv`b gZvi kZKiv 70 fvMi Kg nBj m evwlK Drcv`b gZvi kZKiv 70
fvM cwigvY bbZg Avg`wb-cvcZv wnmve KwiZ nBe | Ze, wnmveKZ Avg`wb-cvcZv
cwZvbi evwlK Drcv`b gZvi kZKiv 70 fvMi ekx nBj m wnmveKZ Avg`wb-
cvcZvKB weePbvq wbZ ne | A_vr wnmveKZ evwlK Avg`wb-cvcZv nBe cwZvbi evwlK
Drcv`b gZvi bbZg kZKiv 70 fvM A_ev Zvnvi ekx |
(ii) Avg`wb-cvcZv wbaviY (Fixntion) t
Dc-AbyQ` 04 (L) (i) Abyhvqx wnmveKZ (Calculated) Avg`wb-cvcZv nBZ AenwZ ceeZx
gqvì KuvPvgvj gRyì mgvcbx Ri ev` Ìqvi ci bZzb Avg`wb-cvcZv wbaviY (Fixation)
KwiZ nBe |
(M) cyivZb Kvb wk cwZvbi evwlK Avg`wb-cvcZv Dc-AbyQ` 04 (L) (i) Abyhvqx wbavwiZ
(Fixation) nIqvi ci Zvnv [Dc-AbyQ` 04 (K) Abyhvqx wbiwcZ] gvU Drcv`b gZvi
kZKiv 70 fvMi wbg _vwKj Ges D wbavwiZ cwigvY KuvPvgvj Avg`vwb I (Avg`vwbKZ
KuvPvgvjmn AeewnZ cei gqvì KuvPvgvji gRyì Rvi) eenvi Kwiqv Drcvw`Z cY
h_vh_ic ivwb nIqvi ci D evwlK gqvì bbZg 3 (wZb) gvm mgq Aewk _vwKj H
wk cwZvbi gvU Avg`vwb-cvcZv cwZvbi evwlK Drcv`b gZvi kZKiv 70 fvM ch
cwigvY D GKB gqv` cybtwbavib (Re-fixation) Kiv hvBe |
05| cyivZb Kvb wk cwZvb bZzbfve gwkbvixR Installation & Commissioning t
(K) cyivZb Kvb wk cwZvb bZzbfve AwZwi gwkb Installation & Commissioning nBj
AwZwi vwcZ H mKj gwkbi evwlK Drcv`b gZv AbyQ`-02 G DwjwLZ cwZZ
wnmve Kwiqv ce vwcZ gwkbvixRi evwlK Drcv`b gZvi mv_ hvM Kwiqv cwZvbi
Revised evwlK Drcv`b gZv wbicY KwiZ nBe |
10
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AbyQ` 05 (K) Abyhvqx wbiwcZ Revised evwlK Drcv`b gZvi kZKiv ZZfvM nvi
evwlK Avg`vwb-cvcZv wbaviYhvM nBe| DjL Kvb cwZvb vwcZ I eeZ gwkbi
msLv nvm cvBjI cwZvbi Drcv`b gZv bZzbfve Rwic KwiZ nBe Ges evwlK
Avg`vwb-cvcZvI AvbycvwZK nvi nvm Kwiqv cybtwbaviY KwiZ nBe |
06| mvaviY kZvejx t

(K) AbyQ`-03 A_ev AbyQ`-04 A_ev AbyQ` 05 Abyhvqx Kvb gqv` wbavwiZ evwlK
Avg`vwb cvcZv I ceeZx gqvì gRy` KuvPvgvji mgvcbx Rimn GK Zvnv hb Kvb
B cwZvbi evwlK Drcv`b gZvi kZKiv 80 fvMi AwZwi bv nq Zvnv wbwZ
KwiZ nBe |
(L) vwcZ I eeZ gkxbvixRi msLv nvm bv cvBj Kvb wk cwZvbi (Rwici wfwZ)
AeeZ cei gqv` wnmveKZ (Calculated) Avg`wb-cvcZv nvm cvBe bv |
(M) Kvb cwZvbi wei RvwjqvwZ ev cY Aeafve Drcv`bi `vq Awbqgi AwfhvM
cwZwZ nBqv _vwKj A_ev Kvb iZi Awbqg gvgjv _vwKj Avg`wb-cvcZv ew Kiv
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KvhKi _vwKj mBI Avg`wb-cvcZv ew Kiv hvBe bv |
07| wbavwiZ evwlK Avg`wb-cvcZvi AwZwi KuvPvgvj Avg`vwb t
AbyQ`-03 A_ev AbyQ`-04 A_ev AbyQ` 05 G DwjwLZ cwZZ Kvb cwZvbi evwlK
Avg`vwb cvcZv wbavwiZ nIqvi ci mswk gqv` Dic Avg`wb-cvcZvi AwZwi KuvPvgvj
Avg`vwb Kiv nBj Zvnv chvR -Kii mgcwigvY A_gji wbtkZ evsK MvivwUi wecixZ
e Lvjvm Ìqv hvBe GB kZ h, Kvb B mswk gqv` gvU Avg`vwbi cwigvY I
ceeZx gqvì gRy` KuvPvgvji Rimn GK Zvnv cwZvbi evwlK Drcv`b gZvi kZKiv
80 fvMi AwZwi nBe bv | evsK MvivwUi wecixZ LvjvmKZ KuvPvgvj viv Drcvw`Z mg`q
cY ivwb kl evsKi h_vh_ wc.Avi.wm/cZqb c `vwLj Kiv nBj D evsK MvivwU
AegyKiYi eev MnY KwiZ nBe |
08| cb wfwK Avg`wb-cvcZv wbaviY t
cb Drcv`b h mKj KuvPvgvj cqvRb nq D KuvPvgvj mgni consumption-ratio GiwfwZ

hb AvBUg mgni c_K c_K Avg`wb-cvcZv wbaviY Kiv nq mBw`K bRi ivwLZ nBe |
A_vr, KuvPvgvji c_K c_K Avg`wb-cvcZv cb Drcv`b H mKj KuvPvgvj (cviwiK) h
AbycvZ eeZ nq Zvnvi mv_ mvgm ivwLqv hvnvZ wbavwiZ nq mw`K j ivwLZ nBe |
GBic iqvZ I cZcY cwiì KZK Kvb mnM wbavwiZ _vwKj Zvnv AbymiY KwiZ
11
nBe | Abvb cwZvbi NvlYv MnY Kwiqv D Z_ Abyic cY Drcv`bKvix GK ev
GKvwaK cwZvb nBZ msMnxZ Z_i wbixL hvPvB KwiZ nBe | GB mKj Kvb wekl
gZvgZ msMn Kwievi myhvM _vwKj mBic gZvgZ MnY KwiqvI hvPvB Kiv hvBZ cvi | GKB
aibi cY Drcv`bKvix mKj cwZvbi h_vme GKB consumption-ratio AbymiY Kiv
evbxq | cY Drcv`b eenvh GKvwaK KuvPvgvj GKwU AciwUi weK ev cwiciK wnmve eenvi
Kwievi mebv _vwKj mB H mKj weK/cwiciK KuvPvgvji Avg`vwb-cvcZv GK hvM
Kwiqv gvU cwigvY wnmve Avg`vwb-cvcZvq DjL Kiv hvBe |
09| e GKKvjxb gRy` t
Kvb mgqB e GKKvjxb gRy` KuvPvgvji cwigvY, wbavwiZ evwlK Avg`vwb-cvcZvi GK-
ZZxqvsk A_ev Abygv`wZ eW `vgi aviY-gZv, GB `yB Gi ga hvnv bbZg Zvnvi ekx
nBe bv |
10| cYi eYbv I GBP.Gm.KvW. e jvBm DjLKiY t
e jvBmi AvIZvq h mKj cY LvjvmhvM nBe mBwji c_K c_K bvg, GBP.Gm.KvW,
Avg`vwb-cvcZv, chvR eYbv my fve jvBm DjL KwiZ nBe | BZvce h
mKj e jvBm c`vb Kiv nBqvQ mLvb GB mKj Z_ wevwiZfve DjL bv _vwKj
bevqbi mgq DjL Kwiqv Ìqvi eev MnY KwiZ nBe |
11| iwnZKiY I mskvab t
(K) RvZxq ivR^ evWi Av`k bs-2(1) t ivwb I e/97/330, ZvwiL t 20/05/2003 Lt
GZviv iwnZ Kiv nBj|
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G DwjwLZ Avg`vwb-cvcZv (Entitlement) msv weavb-GB Av`ki gvag mskvwaZ gg
MY nBe | ce RvwiKZ Kvb Av`k DwjwLZ Kvb weavb GB Av`k DwjwLZ weavbi
cwicw nBj ce RvwiKZ Av`k DwjwLZ weavb AKvhKi ewjqv weewPZ nBe |
(gvt gvneyeyvgvb)
wZxq mwPe ( t ivwb I e)
miKvix MRU cKvki Rb t
12
Dc-wbqK
evsjv`k miKvix gy`vYvjq
ZRMuvI, XvKv |
(GB Ask MRU
cKvki Rb bn)
bw_ bs-2(1) t ivwb I e/97/493 ZvwiL t 21/07/2003 Lt |
AeMwZ I eev MnYi Rb Abywjwc c`vb Kiv nBj t
1| Kwgkbvi, feb, XvKv/PMvg/ebvcvj/gsjv, e KwgkbviU, XvKv |

2| Kwgkbvi, AveMvix I gmK KwgkbviU, XvKv(Di)/XvKv(`wb)/PMvg/wmjU/ivRkvnx/
hkvi/Lyjbv|
Abywjwc AeMwZi Rb ciY Kiv nBj t
1| mfvcwZ, wewRGgBG, 7-9 KvIivb evRvi, XvKv |

2| mfvcwZ, BPGMEA, nvq`ve e jBb, jvjevM, XvKv |
3| mfvcwZ, BCCAMEA, mvbviZix UvIqvi, mvbviMuI ivW, evsjvgUi, XvKv |
4| wZxq mwPe ( t bxwZ I evRU), RvZxq ivR^ evW, XvKv |
5| MvW dvBj |
(gvt gvneyeyvgvb)
GOVERNMENT OF THE PEOPLES REPUBLIC OF BANGLADESH

National Board of Revenue
(Customs)
18-04-1410 B.S.
Dated : ----------------------
02-08-2003
No. S.R.O. 237-Law/2003/2015/Cus.- In exercise of the powers conferred by

the section 219 of The Customs Act, 1969 (IV of 1969), the National Board of
Revenue is pleased to make the following Rules, namely :-
1. Short title. - These Rules may be called the Privileged Persons (Customs
Procedures) Rules 2003.
13
2. Definition. - In these Rules unless there is anything repugnant in the
subject or context-
a) Appropriate officer means an appropriate officer as defined in section

2(b) of the Customs Act, 1969 (IV of 1969).
b) International Organization means World Bank, International Monetary

Fund, Asian Development Bank, Islamic Development Bank and any
such organization as the government or the National Board of Revenue
may, from time to time by notification in the official gazette, declare as
International Organization.
c) Development Partner of Bangladesh means United States Agency for

International Development (USAID), Danish International Development
Agency (DANIDA), Japan International Co-operation Agency (JICA),
Department for International Development (DFID), Canadian
International Development Agency (CIDA), Swedish International
Development Agency (SIDA), German Technical Co-operation (GTZ)
and any such organization as the government or the National Board of
Revenue may, from time to time, by notification in the official gazette,
declare as Development Partner of Bangladesh.
d) Privileged person means a non-Bangladeshi official working in

Bangladesh under.
(i) the United Nations or an organization thereunder or a non-Bangladeshi

expert performing functions in Bangladesh on behalf of the United
nations or an organization thereunder and holding United Nations
laissez/passer;
(i) an International Organization; and
(ii) a Development Partner of Bangladesh;
e) member of the family of a privileged person means spouse and children

of a privileged person; and
f) Schedule means schedule annexed to these rules.
14
3. Import of articles free of customs duties. (1) A privileged person shall
be entitled to import free of customs duties.-
a) articles of foodstuff, medicines and other consumable stores of the

specified in the schedule;
b) alcoholic beverage, liquor and tobacco of the value specified in the

schedule;
Provided that, the articles under clause (a) and clause (b) may be
imported by a privileged person at a time for a maximum of three
months quota as specified in the schedule.
(2) A privileged person shall be entitled to import free of customs duties,-
(a) articles for personal use and household effects, if his or her continuous
stay in Bangladesh is expected to be not less than six months and such
import shall be limited to a maximum Cost, Insurance and Freight
(CIF) value of taka fifty thousand for the first year and shall be
imported within the period of six months from the date of his or her
first arrival in Bangladesh and this period may, on satisfactory
grounds, be extended by another period of three months by the
commissioner of customs concerned and by the National Board of
Revenue for such further period as it may deem fir;
(b) after expiry of the period of one year of continuous stay in Bangladesh,
articles of personal use and household effects upto the Cost Insurance
and Freight (CIF) value of taka fifteen thousand per year for the next
two years; and
(3) A privileged person shall be entitled to import free of customs duties a

motor car for his or her personal and family use, if his or her
continuous stay in Bangladesh is expected to be not less than one year
and in such case the motor car, if any, small be imported within six
months from the date of his or her first arrival in Bangladesh.
4. Purchase of consumable articles from diplomatic bonded warehouses.

A privileged person may purchase.-
(a) the following goods from the diplomatic bonded warehouse of the
Bangladesh Parjatan Corporation;
15
(i) alcoholic beverage and liquor,
(ii) tobacco,
(iii) articles of foodstuff,
(iv) medicine and
(v) other consumable stores; and
(b) the following goods from all other diplomatic bonded warehouse;
(i) alcoholic beverage and liquor,

(ii) tobacco,
5. Conditions of Import & Purchase.
(1) The total value of alcoholic beverage, liquor, tobacco, articles of

foodstuff, medicine and other consumable stores, either imported or
purchased from the diplomatic bonded warehouses, shall not exceed
the value mentioned in the Schedule.
(2) Children below the age of 18 (eighteen) years shall not be entitled to
enjoy the quota for alcoholic beverage, liquor and tobacco mentioned
in the Schedule.
6. Issuance of Customs Passbook.
(1) If a privileged person is interested to enjoy his or her entitlement

under these Rules shall submit application to such officer of
Customs as the National Board of Revenue may designate through
the Head of the organization in Bangladesh to which the privileged
person belongs for issuance of a customs passbook.
(2) The designated officer may after examining the application direct
the concerned Additional or Joint Commissioner of Customs
(Bond) to issue a customs passbook in favour of the privileged
person in such manner and form as may be specified by the
16
(3) The fact of issuance of customs passbook under sub-rule (2) shall
be entered in the passport of the privileged person.
(4) The name, age and other necessary particulars of each member of
the family of a privileged person shall be required to be included in
his or her customs passbook.
(5) Details of all duty-free import and purchases from the diplomatic
bonded warehouses by a privileged person shall be entered in his or
her customs passbook, from time to time by an appropriate officer.
(6) The customs passbook issued to a privileged person shall remain

valid for a period of one year from the date of issue or till the
month of January next, whichever appears earlier.
(7) Notwithstanding anything contained in these Rules, no customs

passbook shall be issued if the expected duration of stay of a
privileged person in Bangladesh is less than ninety days.
7. Renewal of Customs Passbook
(1) Application for renewal of customs passbook shall be submitted to

the issuing authority with necessary documents at least fifteen days
prior to expiry of the period as mentioned in sub-rule (6) of rule 6
and privileged persons except those enjoying immunity granted
under the Vienna Convention shall be present physically before the
designated officer for renewal of the customs passbook alongwith
their passports and the passports of the members of their families at
the time of submission of the applications for renewal.
(2) A customs passbook may be renewed on receipt of a certificate

from the Head of the organization in Bangladesh to which the
privileged person belongs, to the effect that the holder of the
customs passbook continues to be in his or her assignment in
Bangladesh specifying the period for he or she is likely to continue
with the assignment.
17
8. Disposal of car and other durable articles.
(1) Car and other durable articles imported or purchased from

diplomatic bonded warehouses or from other privileged persons or
diplomas free of customs duties under these Rules, if not re-
exported, be disposed of in such manner as may be laid down by
the National Board of Revenue from time to time.
(2) In case of disposal, other than by re-exportation or transfer to other

privileged persons or diplomats, customs duties and other taxes
chargeable thereon shall be payable at the rate as applicable under
section 30 (c) of the Customs Act, 1969.
(3) The re-exportation or otherwise disposal of car and other durable

articles shall be completed before surrendering and depositing the
customs passbook with the issuing authority.
(4) The fact of disposal of car and other durable articles or their re-
exportation as the case may be shall be entered in the passbook of
the privileged person by the appropriate officer.
9. Surrender and Deposit of Customs passbook.
(1) Customs passbook shall be surrendered and deposited with the

issuing authority at least one week before.
(a) a privileged person leaves Bangladesh finally after completion of his

or her assignment in Bangladesh or
(b) a privileged person resigns or gets terminated from the assignment

for which he or she was considered to be a privileged person.
(2) Where a privileged person leaves Bangladesh without disposal of

car or other durable articles included in his or her customs passbook
or without surrendering the customs passbook the Head of the
organization concerned to which the privileged person belonged
shall be hold responsible for disposal of car or other durable articles
and for surrendering the customs passbook within sixty days from
the date of occurrance of the event as mentioned in clause (a) or
clause (b) of sub-rule (1) as the case may be, and the National
18
Board of Revenue may, on satisfactory grounds, extend this time-
limit for a further reasonable period.
(3) The appropriate officer shall, upon receipt of the customs passbook
surrendered and on being positively confirmed after verification as
to whether the car and other durable articles have been re-exported
or disposed of in the manner laid down by the National Board of
Revenue issue a clearance certificate in favour of the privileged
person or the Head of the organization as the case may be.
10. Repeal. The Privileged Persons (Baggage) Rules, 1985 is hereby

repealed.
Schedule
Monthly entitlement
Particular ofof a privileged person Conditions of Import and
goods or of each member of Purchase
his or her family
1 2 3
Articles of Upto a CIF value of The total value of goods either
foodstuff [US $ 60.00] imported on duty-free basis or
medicine and purchased from the diplomatic
other bonded warehouse of
consumable Bangladesh Parjatan
stores. Corporation by a privileged
person shall not exceed the
value mentioned in column 2.
Alcoholic Upto a CIF value of The total value of goods either
Beverage, [US $ 100.00] imported on duty-free basis or
Liquor and purchased from any type of
Tobacco. diplomatic bonded warehouse
by a privileged person shall not
exceed the value mentioned in
column 2.
By the order of the
19
National Board of
Revenue
(Md. Saiful Islam)

First Secretary (Customs).
20
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22
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9-11| mnKvix Kwgkbvi-1/2/3, Kvgm& e KwgkbviU, XvKv|
12-27| mycvwibUbWU (mKj), Kvgm& e KwgkbviU, XvKv |
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[mq` RvwKi nvmb]

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ivR^ feb
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welq t RvZxq ivR^ evW I BLMEA Gi ga AbywZ mfvi KvhweeiYx |
MZ 31-08-2003 Lt ZvwiL RvZxq ivR^ evW Bangladesh Label Manufactures &

Exporters Association-Gi mv_ GKwU mfv AbywZ nq | mfvq mfvcwZZ Kib Wt kvqe
Avng`, Pqvigvb, RvZxq ivR^ evW| Rbve Gg. bvmi ingvb, Gg.wc. mfvcwZ, Bangladesh
Label Manufactures & Exporters Association I wbg DwjwLZ KgKZv, eweM D mfvq
DcwZ wQjb t
1| Rbve gbhyi gvbvb m`m (), RvZxq ivR^ evW, XvKv |

2| Rbve G.K. wiqvRyj Kwig m`m (gmK), RvZxq ivR^ evW, XvKv
23
3| Rbve njvj Dwb Avng` Kwgkbvi, e KwgkbviU, XvKv |
4| Rbve gvt GbvqZ nvmb AwZwi Kwgkbvi, e KwgkbviU, XvKv |
5| Rbve gvt iRvDj nvmvb c_g mwPe (gmK t evevqb), RvZxq ivR^ evW |
6| Rbve gvt mvBdzj Bmjvg c_g mwPe ( t ivwb I e), RvZxq ivR^ evW |
7| Rbve gvt nvwdRyi ingvb hyM-Kwgkbvi, Kvgm& e KwgkbviU, XvKv |
8| Rbve gvt gvneyeyvgvb wZxq mwPe ( t ivwb I e), RvZxq ivR^ evW |
9| Rbve gvt Aveyj Kvjvg AvRv` jej BvwR wjt
AvRv`
10| Rbve gvt Rvnvxi Avjg gvnxb jej U wjt
11| Rbve gvt wmwei gvngy` myBP U jej |
02| mfvq wbgewYZ welq AvjvPbv I wmv MnxZ nq t
2.1| Garments label Drcv`bi Rb Input-Output Co-efficient (IOC) hwKxKiY t
iqvZ I cZcY cwiì KZK 1991 mvj Rwic Ki label Drcv`bi GKwU mnM
wbaviYceK Av`k Rvix Kiv nqwQj | G LvZi BD.wc. Rvwi Kivi Rb D mnM GLbv Abymib
Kiv nQ | wK BZvga jeji Design/gvb BZvw`Z evcK cwieZb mvwaZ nqQ | m
cvcU miRwgb hvPvB Ki jej Drcv`bi Rb Input-Output Co-efficient (IOC)
hwKxKiY Kiv AvekK gg mfvq wmv MnxZ nq |
wmv t
G LvZi Input-Output Co-efficient (IOC) hwKxKiYi j GKwU KwgwU MVb Kiv ne |

RvZxq ivR^ evW, e KwgkbviU, iqvZ I cZcY cwiì-Gi cwZwbwamn Rbve gvt
Ave`ym mvvi I Rbve gvt Aveyj Kvjvg AvRv`- BLMEA Gi cwZwbwa wnmve D KwgwUZ
_vKeb |
Drcv`bKvix GK ev GKvwaK cwZvbi Drcv`b Kvhg miRwgb cheY/hvPvB Ki Dcwi D

KwgwU AvjvP mnM hwKxKibi j mycvwikgvjv cYqb Kie | cqvRb Kvb
Specialist K KwgwU G KvRi Rb Co-opt KiZ cvie | Ifb jfj (UvdUv) I mvwUb
jeji Rb c_K c_K mnM Ges Salvage Wastage I Sample wastage Gi c_K c_K
AcPq nvi wbaviYi j KwgwUi mycvwik wevwiZ Z_ I mywbw` cve _vKZ ne |
3.1| Label Manufacturing wki e jvBm ^qswqfve bevqb t
BLMEA bZe` Zuvì cwZvbi e jvBm cvlvK wki e jvBm bevqbi gZ mwgwZi
gvag ^qswqfve bevqbi cwZ ceZbi cve ivLb | GB cwZZ cwZvb KZc wbw`
mgqi ga cqvRbxq mKj `wjjvw`mn bevqbi Ave`b mwgwZi wbKU Dcvcb Kieb |
24
mwgwZ `wjjvw` hvPvB Ki mwVK cj Ges mswk cwZvbi wei Kvb AwfhvM bv _vKj cv
KvMRc ^qswq bevqbi Rb Kvgm& e KwgkbviU ciY Kie |
D welq AvjvPbv/chvjvPbvi ci wbgic wmv MnxZ nq t

wmv t
3.1.1| j`vi cY Drcv`bKvix I ivbxKviK cwZvbi bvq Label Manufacturing wki e

jvBmI ^qswq cwZZ bevqbi eev ceZb Kiv ne |
3.1.2| ^qswqfve e jvBm bevqbi Dk gqv` kl nIqvi Abb 01 (GK) gvm ce
mswk cwZvb KZc bevqb wd Rgvi iwk`mn Avg`vwb-ivwb msv hveZxq `wjjvw`
Ges cwZvbi gvwjKvbv/ AeKvVvgv/hcvwZ msv Ab h Kvbic
cwieZb/cwieab/mskvab mswk KvMRc BLMEA-Gi wbKU `vwLj Kieb |
3.1.3| cv `wjjvw` hvPvB Ki mwVK cj Ges mswk cwZvbi wei KZc KZK Kvb
AwfhvM DvwcZ bv nq _vKj D KvMRc/`wjjvw` Kvgm& e KwgkbviU ciY
Kieb |
3.1.4| Dic cv `wjjvw` hvPvB/evQvB Ki mwVK cvIqv Mj Kvgm& e KwgkbviU 07
(mvZ) w`bi ga e jvBm ^qswqfve bevqb Ki w`q bevqb cieZx wbixv
Kvhg i Kie | wbixvi KvR `Z mb Kivi KvR mswk cwZvb KZc
KZcK mnhvwMZv Kieb |
3.1.5| e jvBm ^qswqfve bevqbi ci wZb gvmi ga wbixv/Z` mb Ki Kvgm&
e KwgkbviU mswk cwZvbi Rb Avg`vwbZe KuvPvgvji bZzb evwlK Avg`vwb-
cvcZv wbaviY Ki cvcZv kxU Rvwi Kie | D evwlK Avg`vwb-cvcZv kxU Rvwi bv
nIqv ch ceeZx gqv` cvcZv envj iqQ ej MY ne | cieZx wbixvq Kvb
DcKibi Avg`vwb-cvcZv Kg wbiwcZ nj Ges bZzb cvcZv kxU Rvwii ce GKB
DcKiY mg^q Kiv hve | cvcZv kxU Gi Kwc dvhvM I WvKhvM Kvg nvDR,
XvKv/PMvg/ ebvcvj/gsjv Ges evnK gvidZ AvBwmwW, Kgjvcyi, XvKv-Z ciY KiZ
ne |
3.2| wi e I wWDwU e MnYi cwZ Aejy Ki GK GKwU mvaviY e MnY cm t
eZgvb jej Drcv`bKvix cwZvb KZK ei AvIZvq Avg`vbxKZ cY Qvo Kibi Rb cwZwU
Pvjvbi wi e I wWDwU e MnYi eev cPwjZ iqQ| G cwZZ cY Qvo Kibi
mgq ekx jvM weavq G mvaviY e Mnbi eev cPjbi Rb mwgwZi bZe` cve
ivLb| D welq AvjvPbv/chvjvPbvi ci wbgic wmv MnxZ nq t
wmv t
mswk cwZvb KZc mqswq bevqbi Ave`bi m h_vh_ gjgvbi v 01 (GK) KvwU
UvKvi GKwU mvaviY e (wi ei AvBbvbyM AvIZv Kvfvi Ki Abygvw`Z digU) `vwLj
25
Kieb| D mvaviY ei cqvRbxq msLK dUvKwcI Zviv Dcvcb Kieb| Kvgm& e
KwgkbviU D mvaviY e MnY Ki dUvKwc mgn mZvqb Ki mswk feb/kb ciY
Kie| mvaviY e-Gi mZvwqZ dUvKwci wfwZB cY Lvjvm ne| GB mvaviY ei gqv`
ne 01 (GK) eQi| GB eev Pvjy nIqvi ZvwiL _K AvjvP LvZ cwZvb KZK e myweavq
Avg`vwZKZ cb Pvjvb Lvjvmi ejvq Pvjvb wfwK c_K c_K wi e/wWDwU e mv`b Kivi
cqvRb ne bv|
3.3| Avg`vwbKZ cY QvoKiYi wmv mycvwibUbWU/wcwcvj GcBRvi chvq
mbKiY t
eZgvb AvjvP wki ei AvIZvq cY Qvo Kibi bbZg mnKvix Kwgkbvi chvq mb
nq| GZ mgq ekx jvM | G mKj mycvwibUbWU/wcwcvj GcBRvi chvq vqb
KvR mb Kivi eev ceZbi Rb mwgwZi bZe` Abyiva Rvbvb | cvewU chvjvPbv Ki
wmv MnxZ nq h, mcwZ bZzb AbK mnKvix Kwgkbvi hvM`vb Kivq cei eevB Pvjy
_vKe|
3.4| cY QvoKiY mZvwqZ e jvBm Dcvcb cm t

mwgwZi bZe` mfvq Rvbvb h, KLbv KLbv GKB mgq GKvwaK feb/kb Avg`vwbKZ
Zvì cwZvbi Lvjvmi cqvRbxqZv `Lv `q| G KviY e myweavq cY Lvjvmi j
cZK kb gj e jvBm Dcvcb Kiv `ytmva nq co| G cwiwwZZ feb/kb e
jvBmi mZvwqZ Kwc Dcvcbi eev ceZbi Abyiva Rvbvb| AvjvPbv kl G welq
wbgic wmv MnY Kiv nq t
wmv t
3.4.1| e jvBm c`vb/bevqb Avg`vwb-cvcZv wbaviY A_ev e jvBm/Avg`vwb-cvcZvq

Kvbic mskvab nIqvi ci ciB Kvgm& e KwgkbviU, hyM-Kwgkbvi ev Zà
chvqi KgKZv KZK mZvwqZ e jvBm-Gi dUvKwc I cvcZv kxUi Kwc mswk
mKj feb/kb ciY Kie| ZvQvov e KwgkbviUi GKB KgKZv KZK
mZvwqZ e jvBm I cvcZv kxUi 3 (wZb) mU dUvKwc mswk cwZvb KZcK
c`vb Kiv ne; hvZ, GKB mv_ GKvwaK Avg`vwb cqU w`q Avg`vwbKZ cY-Pvjvb
Lvjvm mgmv bv nq|
3.4.2| e jvBm-Gi mZvwqZ dUvKwc feb/kb cQvbvi ci c_g evi cY-Pvjvb

Lvjvmi ceB ev Lvjvmi mgq gj jvBm mswk feb/kb c`kb KiZ ne
Ges mswk feb/kb GKRb mnKvix Kwgkbvi ev Zà chvqi KgKZv e jvBmi
gj Kwci mv_ (e KwgkbviUi KgKZv KZK) mZvwqZ dUvKwc hvPvB Ki `Leb|
Dic hvPvB-G e jvBm-Gi mZvwqZ dUvKwc h_vh_ iqQ gg weewPZ nj
hvPvBKZ mZvwqZ dUvKwc feb/kb hvPvBKvix KgKZv cZqb Kieb|
26
3.4.3| e jvBm-Gi mZvwqZ I cZvwqZ dUvKwc mvaviYfve e jvBm-Gi cieZx
bevqb gqv` ch KvhKi _vKe Ges GK gqv` A cybivq GKB cwZZ e
jvBm-Gi gjKwci dUvKwc mZvqb I cZvqb KiZ ne| G mKj eev MnxZ
nIqvi ci (wekl cqvRb eZxZ) feb/kb e jvBm-Gi gjKwc c`kb/
`vwLj Kiv evaZvgjK ne bv eis e jvBmi mZvwqZ dUvKwci wfwZ
feb/kb _K cb Pvjvb Lvjvmi eev MnY KiZ ne|
3.4.4| mZvwqZ e jvBm I cvcZv kxUi wecixZ QvoKZ cYi Z_ mswk feb/kb
AbwZwej^ e KwgkbviU ciY Kie|
3.4.5| wewfb feb/kb Gic cvcZv kxU cvIqvi ci ZvZ ewYZ KuvPvgvj/DcKiYIqvix
cvcZvi weeiY I cwigvY mswk cwZvbi e iwRvi wjwce KiZ ne Ges Zvi
AvjvK e myweavq KuvPvgvj/DcKiY Avg`vwbi welq cheY Kiv ne| feb/kb
_K Gic cY Pvjvb Lvjvmi ci ci e KwgkbviUK dv/c gvidZ AewnZ Kiv
ne| KuvPvgvj/DcKiY Lvjvmi cwZvb Iqvix gvwmK weeiYx (mve Computer
Generated Report) feb/kb KZc e KwgkbviU ciY Kie|
3.4.6| e KwgkbviU ì mswk e Awdmvi cwZvb Iqvix KuvPvgvj/DcKiY Avg`vbxi Z_

wbqwgZ chvjvPbv Kieb Ges Kvb KuvPvgvj/DcKiY Avg`vbxi cwigvY cvcZvmxgvi
AwZwi nj ev Kvb KuvPvgvj e jvBm Af bv _vKj wm welq AbwZwej^ Zuvi
DaZb KZcK AewnZ Kieb | Gic wU-wePywZ D`NvwUZ nj AvBbvbyM eev
MnY Kiv mn D`NvwUZ Z_ mv_ mv_ e KwgkbviU ì KZK wewfb feb/kb-
K RvbvZ ne|
3.5| Avg`vwbKZ cY Pvjvb 03 (wZb) w`bi ga Qvo c`vbi wb`kbv c`vb t
mwgwZi bZe` Rvbvb h, Kvb Kvb Zuvì Avg`vwbKZ cY QvoKiY `xN mgq jM
hvq| GZ Ki Zvì ivwb Av`k h_vmgq m`b Kiv `yin nq co| G KviY Zviv 03
(wZb) w`bi ga cb Lvjvmi eev ceZbi Rb Abyiva Rvbvb|
wmv t D welq AvjvPbvi ci wmv nq h, feb/kb KZc G evcvi cqvRbxq

eev MnY KiZ cvi|
04| mfvq Avi Kvb AvjvP welq bv _vKvq mfvcwZ gnv`q DcwZ mKjK abev` Rwbq
mfvi mgvw NvlYv Kib|
^vwiZ/-
(Wt kvqe Avng`)
Pqvigvb
27
RvZxq ivR^ evW, XvKv|
bw_ bs-1 (1) t ivwb I e/99(Ask-1)/ ZvwiL t 16/09/2003Lt |
cvcK t
mfvq MnxZ wmv gvZveK cqvRbxq eev Mnbi Rb wb`kg Abywjwc ciY Kiv nj |
wmv mgn evevqb mgmv nj Zv RvZxq ivR^ evWK AewnZ Kivi Rb Abyiva Kiv nj |
1| gnvcwiPvjK, Mvq`v I Z` Awaì, 1-2 eBwj ivW, XvKv |

2| Kwgkbvi, Kvgm& e KwgkbviU, 342/1 mbevwMPv, XvKv |
3| Kwgkbvi, feb, PMvg/XvKv/gsjv/ebvcvj |
4| AwZwi Kwgkbvi, Kvgm& e KwgkbviU, AvwjK Kvhvjq, PMvg |
5| hyM Kwgkvbvi, AvB.wm.wW Kgjvcyi, XvKv |
6| mfvcwZ, Bangladesh Label Manufactures & Exporters Association, 10g Zjv,
BiKUi nvDR, 18 Kvgvj AvZvZyK GwfwbD, ebvbx ev/G, XvKv-1213 |
(gvt gvneyeyvgvb)

RvZxq ivR^ evW
ivR^ feb
mbevwMPv, XvKv |
bw_ bs-8(1)t ivwb I e/98/662(1-13) ZvwiL t 05/11/2003 Lt|
welq t AvBb-Gi aviv 98-Gi AvIZvq cYi ews gqv` cm|
e jvBmi wecixZ LvjvmKZ cYi ews gqv` (Period for which goods may remain
warehoused) msv The Customs Act, 1969 Gi section-98-Gi weavb A_ AvBb, 2003 Gi
aviv-10 Gi gvag cwZvwcZ nBqvQ | bZzb GB weavb 1jv RyjvB, 2003 ZvwiL nBZ KvhKi
nBqvQ |
02| RvZxq ivR^ evW GB gg AewnZ nBqvQ h, The Customs Act, 1969 Gi section-98-
Gi weavb cwZvwcZ nIqvi ce hB mKj cb-Pvjvb In-bond (warehoused) nBqvQ mB
mKj cY-Pvjvbi section-98-Gi bZzb weavb KvhKi nBe wKbv mB evcvi gvV
chvq wKQz mskq `Lv w`qvQ | Kvib, section-98-Gi cwZvwcZ weavb Abyhvqx
28
warehoused goods Gi ews gqv` cevcv msKzwPZ nBqvQ | dj, BZvgaB hB
mKj cY Pvjvbi ews gqv` Home Consumption Bond -Gi 6 (Qq) gvm Ges
kZfvM ivwbgLx ei 1 (GK) ermi AwZv nBqvQ mB mKj cY-Pvjvbi ews
gqv` welqB gjZt ck `Lv w`qvQ |
03| DcwiD cvcU welqwU chvjvPbvceK mskq ìxKiYv_ The Customs Act, 1969 Gi
section-219A-Gi Aaxb RvZxq ivR^ evW wbgic Ruling Rvix Kwij; h_v t
(K) 1jv RyjvB, 2003 ZvwiLi ci hB mKj cY-Pvjvb In-bond (warehoused) nBqvQ/nBe
mB mKj cY-Pvjvbi ews gqv` bZzb weavb Abyhvqx eewZ nBe;
(L) 1jv RyjvB, 2003 ZvwiLi ce hB mKj cY-Pvjvb In-bond nBqvQ mB mKj cY-
Pvjvbi ews gqv` mB mgq (cY warehousing Gi mgq) ejeZ weavb Abyhvqx eewZ
nBe;
(M) D Dfq warehoused goods Gi ews gqv` DxY nIqvi ci ews gqv` ewi
ck The Customs Act, 1969 Gi section-98-Gi bZzb weavb Awfbfve chvR nBe |
(gvt gvneyeyvgvb)
cvcK t

2| Kwgkbvi, feb, XvKv/PMvg/ebvcvj/gsjv |
3| Kwgkbvi, , AveMvix I gmK KwgkbviU, ivRkvnx/XvKv(Dt)/XvKv(`t)/Lyjbv/hkvi/
PMvg/wmjU |
4| .......................................................................|
29
RvZxq ivR^ evW
ivR^ feb
mbevwMPv, XvKv |
bw_ bs-3(1)t ivbx I e/2001/ ZvwiL t 09/11/03 Lt|
welq t 25/08/2003 Lt ZvwiL RvZxq ivR^ evWi mv_ wewRGgBG bZeì AbywZ
mfvi KvhweeiYx|
MZ 25/08/2003 Lt ZvwiL RvZxq ivR^ evWi mv_ wewRGgBG bZeì GKwU mfv RvZxq
ivR^ evWi mjb K AbywZ nq | mfvq DcwZ KgKZv I wewRGgBG-Gi bZeì bvg
I cèx cwiwk-K Gi `Lvbv nj | mfvq AvjvwPZ welq I wmv wbgic t
02| mvaviY e mv`b t
cvlvK wki KuvPvgvj warehousing Gi Rb GKKvjxb mw`Z wWDwU e I cwZwU Avg`vbx-

Pvjvbi wecixZ c_K c_Kfve `vwLjhvM wi ei cwieZ GK GKwU mvavib e
mv`bi wmv BZvga evevwqZ nqQ | wewRGgBG-Gi c _K ejv nq, Gic mvavib
e mv`b KvhgK mswk cwZvbi audit mb nIqvi mv_ kZhy Kiv nqQ dj, Kvb
Kvb mvavib e mv`b mgmv `Lv w`Q | h_vmgq audit wbb bv nIqvi KviY
cm wewRGgBG-Gi c _K DjL Kiv nq h, Kvb Kvb hgb mswk cwZvbB audit
Gi Rb cqvRbxq mgyq `wjjvw` Rgv c`vb Kib bv; Zgbx cqvRbxq me KvMRc Rgv c`vb
Kiv njI Rbeji AcZzjZvi KiY e KwgkbviU nZ audit Awbb _K hvq | KvRB,
ivbx evwYRi ^v_ G AvivwcZ Dic kZ wk_xj Kivi Rb wewRGgBG-Gi c _K
cve Kiv nq | Kwgkbvi, Kvgm& (e) ejb h, G cm wewRGgBG-Gi mv_ e
KwgkbviU AvjvPbv nqQ | wewRGgBG-Gi cve MnY Kiv hvq gg wZwb AwfgZ ivLb |
wmv t wbgv mgn (wWDwU e I wi e GKwZ Ki) GKwU mvavib e mv`b Kiv
hve; h_v t
(1) h mKj cwZvbi audit Kvhg nvjbvMv` AvQ;

(2) Audit msv mgyq `wjjvw` Rgv c`vb Kiv nqQ wK jvKeji ^Zvi KviY
KZc audit KvR kl Kibwb | A_vr mswk wk cwZvbi Kvb AmnvwhZv wQjbv Gic
audit `y eQi evKx _vKj;
(3) MZ wZb eQii ga `yeQi audit mb iqQ | wK audit Gi Rb ZZxq eQii mKj
AvbymwK `wjjvw` Rgv `qv nqwb;
30
(4) h mKj cwZvbi audit `yB eQii AwaK mgqi Rb Awbb iqQ Ges mgyq `wjjvw`
Rgv `qv nqwb m mKj cwZvbi wZb gvm mgqi Rb mvavib e mv`b Kiv hZ
cvi | audit Gi Rb mgyq `wjjvw` D wZb gvmi ga Rgv `qv bv nj Dic mxwgZ
mgqi Rb mvw`Z mvavib e evwZj Kiv ne |
03| Customs pass-book- G export entry cm t
wewRGgBG c _K mfvq ejv nq h, cvlvK wki KuvPvgvj Avg`vbx-Z_ hfve ZvrwYK

Customs pass-book- G entry Kiv nq, Zgwb ivbxi I ivbx-Z_ Customs pass-
book- G ZvrwYK entry nIqv evbxq | ZvrwYK export entry cm BZvce wewRGgBG Gi
mv_ feb chvq AvjvPbv I wmv nqwQj wK Zv evevwqZ nQ bv| m`m () ejb
h, ay bill of export Gi wfwZ Customs pass-book- G export entry `qv eve mZ bq;
ZvQvov, GUv AZ SuzwKcY | Bill of export Gi mv_ (ivbx cb RvnvRxKiYi) EGM wgwjq
Customs pass-book- G export entry `qv nq | weavq, we`gvb Rbej Ges cwZZ export
entry nvjbvMv` ivLv LyeB`yin evcvi | G AbKvb weK cwZ AbymiY Kiv me nj
nqZv ev G mgmv Govbv hZv | mfvcwZ ejb h, audit Gi cqvRb Customs pass-book-
G export entry `Z mb nIqv evbxq | mswk -G hvZ Ki GK _K `yB gvmi ga
export entry mb nq mj cwZ cYqb I AbymiY KiZ ne |
wevwiZ chvjvPbv Ki mfvq wbgic wmv nq |
wmv t ivbx-cY RvnvRxKiYi Export General Menifest (EGM) cvIqvi GK gvmi ga

Customs pass-book- G export entry mb Kivi j cqvRbxq eev bqvi
Rb/cwZ cYqb I AbymiY Kivi Rb PMvg feb mn Abvb feb wb`k
c`vb Kiv ne |
04| cvlvK wk-cwZvbi gvwjKvbv cwieZb, KviLvbv vbvi Ges mcmviYi Rb e

KwgkbviU Gi cebygwZ MnY cm t
mfvq wewRGgBG-Gi c _K Rvbvbv nq h, Kvb Kvb cvlvK wk cwZvb e KwgkbviU

nZ cevbygwZ MnY bv Ki KviLvbv cwieZb/vbvi KiQ | cieZxZ Gic cwieZbi welq
Abygv`bi Rb e KwgkbviU Ave`b `vwLj Kiv nq | wK cevbygwZ MnY bv Kivq e
KwgkbviU nZ G mKj Rwigvbv Avivc Kiv nQ |
Kwgkbvi (e) ejb h, cwZvbi Kvhg cwi`kb/Zveavb Kivi ^v_ KviLvbvi

vbvi,mcmviY BZvw` welq cqvRbxq Z_ ceB e KwgkbviU AewnZ Kivi weavb iqQ
| e jvBmI Gic kZ iqQ | e cwZvb KZc Dic cwieZbi welqjv Kvb Kvb
e KwgkbviU AewnZ Kib bv eis, Gic cwieZbi welqj Z`/cwi`kbi mgq
31
D`NvwUZ nq _vK | weavq, ejer weavbi cwicx Dic KvhKjvci Rb AvBbZt Rwigvb
Avivc Kiv nq _vK | Ze, eve KviY _vKj Gic welqjv bgbxq fve `Lv nq _vK |
wmv t we`gvb cvlvK wk cwZvb KZK mswk e KwgkbviU nZ cevbygwZ MnY Ki

gvwjKvbv cwieZb I KviLvbv vbvi KiZ ne |
05| wekl wekl Custom House KZK fabrics Gi cutting Z`viKx Kivi wmv
c`vb Kivi cwieZ mLvb _K fabrics Gi bgybv e KwgkbviU ciY Ges SuywKcY
cwZvbi e KwgkbviU KZK fabrics Gi cutting Z`viKx Kiv cm t
mfvq wewRGgBG-Gi c _K Rvbvbv nq h, cwjqvi Kvco viv eZgvb wewfb dvkbi

cvkvK Zix nQ hv ej eeZ Ges cPwjZ | cwjqvi I RRU Kvco Avg`vbxi
Kvgm& nvDm, PMvg KZK (escort c`vb Kiv mn) fabrics Gi cutting Z`viKx Kivi wmv
c`vb Kiv nQ | dj, G aiYi KuvPvgvj Lvjvm `xN mgq cqvRb nQ|
Rvbv hvq h, wewRGgBG-Gi GK mgqi cve gvZveKB feb, PMvg _K Dic eev
bq nq AvmQ | Kwgkbvi (e) ejb h, Kvgm& nvDm, PMvg KZK fabrics Gi cutting
Z`viKx Kivi wmv c`vb bv Ki bgbv e KwgkbviU ciY Kiv nj SuywKcY cY
Pvjvb/cwZvbi e KwgkbviU nZ fabrics Gi cutting Z`viKxi wmv c`vb I Zv
evevqb Kiv ne-gg feb, PMvg-K Rvbvbv nqQ |
wmv t fabrics h kbi gvag Avg`vbx ne mLvbKvi KZc fabrics Gi cutting

Z`viKxi Kivi wmv c`vb bv Ki fabrics Gi bgybv e KwgkbviU ciY Kie |
Ze, Gic Kvb Pvjvb SuywKcY ej cZxqgvb nj mswk feb escort Gi gvag Zv
e cwZvb cuQvbvi eev MnY Kie Ges AvewkKfve fabrics Gi bgybv ciY mn
e KwgkbviUK Zv AewnZ Kie | chvR e KwgkbviU fabrics Gi cutting
Z`viKxi Kivi wmv MnY I Zv evevqb Kie |
06| GKB premise-G e Kvhg mxwgZ _vKvi weavb nvwmqvix bxU wk cwZvbi
wkw_jKiY cm t
weKGgBG-Gi cwZwbwa ejb h, nvwmqvix bxU cwZvbi mvKyjvi wbwUs gwkb AbK mgq GKB
KviLvbvq vcb Kiv me nq bv | KviY, mvKyjvi wbwUs gwkbi Rb ^vfvweKi Pq ekx DPZv
mb floor AvekK Ges hcvwZjv AvKvi eo I fvix | djGme hcvwZ GKB KviLvbvq
vcb Kiv me nq bv | GKB premise-G e cwZvbi Kvhg mxwgZ _vKvi weavb iqQ
weavq, GKvwaK vb vwcZ gwkb Ges Drcv`b KvhgK mgw^Z Ki e jvBm Af Kiv
nQ bv Ges Gic AbK e jvBm e KwgkbviU nZ wMZ Kiv nqQ |
wmv t GKvwaK vb gwkb vcb Ki Drcv`b Kvhg cwiPvwjZ nj BDwbU-1, BDwbU-2
Gfve c_K c_K e jvBm MnY/c`vb KiZ ne |
32
07| cvlvK wki Avg`vwb-ivwb mwKZ gvwmK weeiYx e KwgkbviU `vwLjKiY
cm t
cvlvK wki Avg`vwb-ivwbi mwKZ gvwmK weeiYx e KwgkbviU `vwLj Kivi Rb RvZxq
ivR^ evWi cvcb bs Gm.Avi.I.153-AvBb/93/1520/ ZvwiL 3iv AvM, 1993 Gi wewa
5(K) Dcwewa-4 I Dcwewa-5 Gi AvIZvq Av`k `qv nQ| Kvb cwZvbi gvwmK weeiYx
`vwLj Kiv _vKj H cwZvbi audit Awbb ivLvmn mvaviY e mv`b Kiv nQ bv|
wewRGgBG-Gi c _K ejv nq h, eZgvb ivwbi wecixZ e`wkK g`v cZevmb cvq 180
w`b mgq cqvRb nQ| ^ gqv` Ai Ai Avg`vwb-ivwbi weeiYx cZ Ges `vwLj KiZI
Rbej I kgi cqvRb nq| G mKj KviY AbK cwZvbi c gvwmK weeiYx `vwLj Kiv
me nQ bv| gvwmK weeiYx `vwLji cwieZ GK eQi Ai Dic weeiYx `vwLj Kivi weavb
ceZb Kivi Rb wewRGgBG-Gi c _K mfvq cve Kiv nq| gvwmK weeiYx `vwLj Ges
hvPvB Kiv cvlvK wk cwZvb Ges KZc -Dfqi RbB `yin evcvi| ZvQvov, ivwbi
wecixZ e`wkK g`v cZevmb mgqmxgv 180 w`b (Qq gvm)| AwawK wevwiZ AwWUi Rb
evrmwiK wfwZ mKj Avg`vwb-ivwb `wjjvw` `vwLj Kivi weavb iqQ| gjZt e cwZvbi
Kvhg AeZxKvjxb hvPvB/chvjvPbvi Rb gvwmK weeiYx MnY Kiv nq _vK| mvweK w`K
chvjvPbv Ki cZxq gvb nq h, gvwmK weeiYx `vwLji cwieZ Qq gvm Ai Dic weeiYx
`vwLj Kiv hywhy ne|
wmv t Avg`vwb-ivwbi gvwmK weeiYx `vwLj Kivi cwieZ lvwmK weeiYx `vwLj KiZ
ne| G j mswk wewa cqvRbxq ic cwieZb Kivi eev bqv ne;
08| cvlvK wk cwZvbK Audit cwZe`b c`vb cm t
evwlK audit mb nIqvi ci h_vh_ KZc KZK Abygvw`Z audit cwZe`bi GKwU Abywjwc
mswk cvlvK wk cwZvbi wbKU c`vb Kiv cqvRb| wewRGgBG-Gi c _K ejv nq h, G
welq RvZxq ivR^ evW Ges e KwgkbviU chvq wmv nqwQj| m wmv evevwqZ nQ
bv|
Abygvw`Z audit cwZe`bi mvivsk mswk cvlvK wk cwZvbK c`vb Kivi wewRGgBGi
cvei mv_ RvZxq ivR^ evW bxwZMZfve HKgZ cvlY Ki|
wmv t audit cwZe`b e KwgkbviUi h_vh_ KgKZv KZK Abygvw`Z nIqvi ci

cwZe`bi mvivsk cvlvK wk cwZvbK c`vb ne|
09| DEPZ nZ fabrics Lvjvm cm t
cvlvK wk cwZvbi KuvPvgvj (fabrics I accessories) Kvb Kvb DEPZ nZ Avg`vwb

Kiv nq _vK | Avg`vwb FYci gj 10,000/(`k nvRvi) gvwKb Wjvi ev ZZvwaK nj
DEPZ G AewZ Kvgm& KZc m mKj FYc miRwgb evsK wMq hvPvB Kivi Rb
D`vMx nq | GZ Ki KuvPvgvj Avg`vwb wejw^Z nq | eevcbvMZ mvweK Dbqbi Rb DEPZ
33
-G mnKvix Kwgkbvi ev Z`va c` ghv`vi KgKZv c` Kivi Rb wewRGgBGi c _K cve
Kiv nq |
ei AvIZvq cvkvK wki KuvPvgvj Avg`vwbi wecixZ chvR -Ki Abv`vqx _vK weavq,
FYci gZv iZcb Avg`vwb-`wjj random basis -G hvPvB Kivi AvekKZv iqQ | Ze,
Gic hvPvB KvR XvjvIfve bv Ki eis Zv risk analysis cwZ AbymiY Ki wekl wekl
hvPvB Ki `Lv hvq | DEPZ -G mnKvix Kwgkbvi ev Z`va c` ghv`vi KgKZv c` Kivi
wewRGgBGi cvei mv_ RvZxq ivR^ evW bxwZMZfve HKgZ cvlY Ki | Ze, eZgvb
KZci Rbej cqvRbi Zzjbvq AbK Kg nIqvq G wmv ZvrwYKfve evevqb KiZ
mgmv iqQ|
wmv t DEPZ KZci Kvhg eevcbvMZ Dbqbi j mLvb GKRb mnKvix

Kwgkbvi ev Zà chvqi c` Kivi welq wePbv Kiv ne |
10| cwZwZ kZfvM ivwbgLx wk cwZvbi BMRE-Gi Rb Avg`vwbKZ gwkbvwiR-Gi

BbWgwbwU e AegyKiY cm t
kZfvM ivwbgLx wk cwZvb gjabx hcvwZ Avg`vbx, vcbi ci GK eQii Drcvw`Z mgyq
cY ivwb-G mKj kZ cwZcvjb Kivi ci Kvb Kvb D wk cwZvb BMRE(Balancing
Modernizating, Replacement, Expansion)-Gi Rb cybivq gjabx hcvwZ Avg`vbx Ki
_vK| eZgvb ejer weavq Abyhvqx BMRE-Gi Rb Avg`vwbKZ gwkbvwiRi wecixZ PRC
`vwLjceK BbWgwbwU e Aegy KiZ nq | cwZwZ ivwbKviK cwZvbi c_g Drcv`b
KvR i Kivi ce Avg`vwbKZ mgyq gwkbvixRi gvU gji 10% gj mxgv ch gjabx
hcvwZ Avg`vbx Ki BbWgwbwU ei AvIZvq Lvjvm bqv nj aygv Installation
Certificate-Gi wfwZ m BbWgwbwU e Aegy Kivi eev bqvi Rb wewRGgBGi c
_K cve Kiv nq|
wewRGgBGi D cve mfvq wevwiZ chvjvPbv Ki `Lv nq|
wmv t h mKj cwZvb BZvgaB cY Drcv`b ivbx i KiQ m mKj cwZvb KZK
Drcv`b-mnvqK gjabx hcvwZ Avg`vbx Ki BbWgwbwU ei AvIZvq Lvjvm bqv nj
m D hcvwZ mswk cwZvb vcb Kiv nqQ Ges ivwbhvM cY Drcv`b
bybZg GK ermi mgq eeZ nqQ-e KwgkbviUi Gic cZqYi wfwZ mswk
BbWgwbwU e Aegy Kiv hve | c_g Drcv`b KvR i Kivi ce Avg`vwbKZ mgyq
gwkbvixRi gvU gji 10% gj mxgv ch Dic gjabx hcvwZ Avg`vbx Ki G
cwZZ BbWgwbwU e Aegy Kiv hve|
11| cyivZb bw_c asmKiY t
Kvb cwZvbi AwWU wbb nIqvi ci bw_c asmKiYi eev bqvi Rb wewRGgBG cve
Ki | Zviv Rvbvb h, G aibi bw_ci volume w`b w`b ew cvQ Ges space `Lj Ki
ivLQ | m`m () ejb h, feb Ges e KwgkbviUI Gic `wjjvwì msLv GZ eo
34
MQ h, mswk Awdm febi AbK Ask Ro Zv msiY KiZ nQ | GZ Ki `bw`b bZzb
bZzb `wjjvw` msiYi vbi msKzjvb nQ bv |
wmv t bw_/`wjj msiYi AvBbvbyM gqv` DxY nq Mj Ges Awbb Kvb welq mswk bv
_vKj AwWUi m mKj bw_c asm Kiv hvq |
12| wewea t
Purchase order Gi gvag vbxqfve accessories msMni gjmxgv gvwKb Wjvi 10,000/00
Gi cwieZ 20,000/00 Kivi Rb wewRGgBGi c _K cve Kiv nq | G welq mfvq
wevwiZ chvjvPbv Kiv nq |
wmv t Purchase order Gi gvag vbxqfve accessories msMni gjmxgv gvwKb Wjvi
15,000/00 (cbi nvRvi) G DbxZ Kivi eev bqv ne | vbxqfve msMnwZ D
accessories cPwjZ weavb gvZveK cieZxZ mg^q KiZ ne |
^vwiZ/-
(gbqyi gvbb)
m`m ()
RvZxq ivR^ evW,
Abywjwc cqvRbxq eev MnYi Rb ciY Kiv nj t

2| Kwgkbvi, Kvg nvDm, XvKv/PMvg/gsjv/ebvcvj |
3| Kwgkbvi, Kvgm GvBR I fvU KwgkbviU, XvKv(Di)/PMvg/ivRkvnx |
AeMwZi Rb Abywjwc ciY Kiv nj t
01| wc.Gm Uz.Pqvigvb, RvZxq ivR^ evW, XvKv |

02| wc G Uz m`m (), RvZxq ivR^ evW, XvKv |
03| wc G Uz c_g mwPe ( t ivwb I e), RvZxq ivR^ evW, XvKv |
(gvt gvneyeyvgvb)
35
RvZxq ivR^ evW
ivR^ feb
mbevwMPv, XvKv|
bw_ bs- 3(1) t ivwb I e/2001/ ZvwiL t 09/11/2003 Lt|
welq t 19.10.2003 Lt ZvwiL RvZxq ivR^ evWi mv_ wewRGgBG bZeì AbywZ
mfvi KvhweeiYx|
MZ 19.10.2003 Lt ZvwiL RvZxq ivR^ evWi mv_ wewRGgBG bZeì GKwU mfv RvZxq
ivR^ evWi mjb K AbywZ nq| D mfvq mfvcwZZ Kib Pqvigvb, RvZxq ivR^ evW,
Rbve Lvqivgvb Payix| mfvq AvjvwPZ welq I wmv wbgic t
01| cvkvK wki GmwiR mieivnKvix cQb ivwbKviK cwZvbi audit Gi Rb

wewRGgBG KZK RvwiKZ Utilization Declaretion (U/D) audit cm t
cvkvK wki accessories mieivnKvix cQb ivwbKviK cwZvb mgni e Kvhg audit
Kvj wewRGgBG KZK RvwiKZ Utilization Declaretion (U/D) hvPvB Ki `Lv cm
wewRGgBG-Gi c _K ejv nq h, cvkvK wk AvbylwK è (accessories) Gi eenvii
welqwU AZxZ audit Kiv nZv bv| weavq, Gjvi wnmve h_vh_fve msiY Kivi evcvi
BZvce cwZvbjv bRi `qwb| Zuviv Aviv ejb h, accessories-Gi consumption wgwjq
audit Kiv bv nj audit AvswkKfve mb nq GUv mZ; wK AbK B eenviKvix
cwZvb-Gi c accessories eenvii wevwiZ wnmve `qv me nQ bv| wewRGgBG-Gi c
_K Aviv ejv nq h, accessories-Gi eenvi hvPvB Ki U/D Rvwi Kiv Zuviv megv i
KiQb| wevwiZ audit-hvM U/D Gi Rb wWmî/2003 ch mgq `qvi Rb mfvq
wewRGgBG-Gi c _K cve Kiv nq|
Kwgkbvi (e) ejb, efy cwZvbi Kvhg myzfve monitor Kivi Rb c_K e
KwgkbviU MwVZ nqQ| e audit Gi Rb mvcwZK mgq e KwgkbviU GKwU mj MVb
Kiv nqQ| dj, cei Zzjbvq AwWU Kvhg AbK MwZkxj nqQ| mfvq Rvbvbv nq h,
accessories Gi eenvi audit Gi Rb wewRGgBG-Gi Utilization Declaretion (U/D) hvPvB
Ki AbK AmsMwZ j Kiv hvQ| ZvQvov, ivwb FYci wecixZ garments accessories
consumption vbxq audit-G iZi mv_ `Lv nq _vK| weavq, G aiYi audit Kvhg
AevnZ ivLv cqvRb| wevwiZ chvjvPbv Ki mfvq wbgic wmv MnxZ nq|
wmv t
(1) cvkvK wk Ges cQb ivwbgyLx wki audit Gi ivwb FYc I BD.wW wfwK
accessories Gi eenvi audit Kvhg AevnZ _vKe;
36
(2) wWmî/03 ch accessories Gi eenvi audit-G Miwgj/Awbqg cvIqv Mj aygv m
KviY Kvb cvkvK wk cwZvbi Avg`vwb-ivwb Kvhg e _vKe bv| GB mgqi
Miwgj/Awbqgmgn wKfve wbw ev eewZ ne mRb RvZxq ivR^ evW GKwU KwgwU
MVb Ki wè| D KwgwUi mycvwik gvZveK cieZx eev MnxZ ne|
02| AvjvPbv kl DcwZ mKjK abev` Rvwbq mfvcwZ mfvi mgvw NvlYv Kib|
^vwiZ/-
(Lvqivgvb Payix)
Pqvigvb
RvZxq ivR^ evW
1| Kwgkbvi, Kvgm& e KwgkbviU, 342/1 mbevwMPv, XvKv|

2| Kwgkbvi, Kvg& nvDm, XvKv/PMvg/gsjv/ebvcvj|
3| Kwgkbvi, Kvgm& GvBR I fvU KwgkbviU, XvKv (Di)/PMvg/ivRkvnx|
4| mfvcwZ, wewRGgBG, 7/9 KvIivb evRvi, XvKv|
1| wc.Gm.Uz Pqvigvb, RvZxq ivR^ evW, XvKv|

2| wc.G.Uz m`m (), RvZxq ivR^ evW, XvKv|
3| wc.G.Uz c_g mwPe ( t ivwb I e), RvZxq ivR^ evW, XvKv|
(gvt gvneyeyvgvb)
37
RvZxq ivR^ evW
ivR^ feb
mbevwMPv, XvKv |
welq t 25/08/2003 Lt ZvwiL RvZxq ivR^ evWi mv_ wewRGgBG bZeì AbywZ
mfvi KvhweeiYx|
MZ 25/08/2003 Lt ZvwiL RvZxq ivR^ evWi mv_ wewRGgBG bZeì GKwU mfv RvZxq
ivR^ evWi mjb K AbywZ nq | mfvq DcwZ KgKZv I wewRGgBG-Gi bZeì bvg
I cèx cwiwk-K Gi `Lvbv nj | mfvq AvjvwPZ welq I wmv wbgic t
02| mvaviY e mv`b t
cvlvK wki KuvPvgvj warehousing Gi Rb GKKvjxb mw`Z wWDwU e I cwZwU Avg`vbx-

Pvjvbi wecixZ c_K c_Kfve `vwLjhvM wi ei cwieZ GK GKwU mvavib e
mv`bi wmv BZvga evevwqZ nqQ | wewRGgBG-Gi c _K ejv nq, Gic mvavib
e mv`b KvhgK mswk cwZvbi audit mb nIqvi mv_ kZhy Kiv nqQ dj, Kvb
Kvb mvavib e mv`b mgmv `Lv w`Q | h_vmgq audit wbb bv nIqvi KviY
cm wewRGgBG-Gi c _K DjL Kiv nq h, Kvb Kvb hgb mswk cwZvbB audit
Gi Rb cqvRbxq mgyq `wjjvw` Rgv c`vb Kib bv; Zgbx cqvRbxq me KvMRc Rgv c`vb
Kiv njI Rbeji AcZzjZvi KiY e KwgkbviU nZ audit Awbb _K hvq | KvRB,
ivbx evwYRi ^v_ G AvivwcZ Dic kZ wk_xj Kivi Rb wewRGgBG-Gi c _K
cve Kiv nq | Kwgkbvi, Kvgm& (e) ejb h, G cm wewRGgBG-Gi mv_ e
KwgkbviU AvjvPbv nqQ | wewRGgBG-Gi cve MnY Kiv hvq gg wZwb AwfgZ ivLb |
wmv t wbgv mgn (wWDwU e I wi e GKwZ Ki) GKwU mvavib e mv`b Kiv
hve; h_v t
(1) h mKj cwZvbi audit Kvhg nvjbvMv` AvQ;

(2) Audit msv mgyq `wjjvw` Rgv c`vb Kiv nqQ wK jvKeji ^Zvi KviY
KZc audit KvR kl Kibwb | A_vr mswk wk cwZvbi Kvb AmnvwhZv wQjbv Gic
audit `y eQi evKx _vKj;
(3) MZ wZb eQii ga `yeQi audit mb iqQ | wK audit Gi Rb ZZxq eQii mKj
AvbymwK `wjjvw` Rgv `qv nqwb;
38
(4) h mKj cwZvbi audit `yB eQii AwaK mgqi Rb Awbb iqQ Ges mgyq `wjjvw`
Rgv `qv nqwb m mKj cwZvbi wZb gvm mgqi Rb mvavib e mv`b Kiv hZ
cvi | audit Gi Rb mgyq `wjjvw` D wZb gvmi ga Rgv `qv bv nj Dic mxwgZ
mgqi Rb mvw`Z mvavib e evwZj Kiv ne |
03| Customs pass-book- G export entry cm t
wewRGgBG c _K mfvq ejv nq h, cvlvK wki KuvPvgvj Avg`vbx-Z_ hfve ZvrwYK

Customs pass-book- G entry Kiv nq, Zgwb ivbxi I ivbx-Z_ Customs pass-
book- G ZvrwYK entry nIqv evbxq | ZvrwYK export entry cm BZvce wewRGgBG Gi
mv_ feb chvq AvjvPbv I wmv nqwQj; wK Zv
evevwqZ nQ bv | m`m () ejb h, ay bill of export Gi wfwZ Customs pass-book-
G export entry `qv eve mZ bq; ZvQvov, GUv AZ SuzwKcY | Bill of export Gi mv_
(ivbx cb RvnvRxKiYi) EGM wgwjq Customs pass-book- G export entry `qv nq |
weavq, we`gvb Rbej Ges cwZZ export entry nvjbvMv` ivLv LyeB`yin evcvi | G
AbKvb weK cwZ AbymiY Kiv me nj nqZv ev G mgmv Govbv hZv | mfvcwZ ejb
h, audit Gi cqvRb Customs pass-book- G export entry `Z mb nIqv evbxq |
mswk -G hvZ Ki GK _K `yB gvmi ga export entry mb nq mj cwZ cYqb
I AbymiY KiZ ne |
wevwiZ chvjvPbv Ki mfvq wbgic wmv nq |
wmv t ivbx-cY RvnvRxKiYi Export General Menifest (EGM) cvIqvi GK gvmi ga

Customs pass-book- G export entry mb Kivi j cqvRbxq eev bqvi
Rb/cwZ cYqb I AbymiY Kivi Rb PMvg feb mn Abvb feb wb`k
c`vb Kiv ne |
04| cvlvK wk-cwZvbi gvwjKvbv cwieZb, KviLvbv vbvi Ges mcmviYi Rb e

KwgkbviU Gi cebygwZ MnY cm t
mfvq wewRGgBG-Gi c _K Rvbvbv nq h, Kvb Kvb cvlvK wk cwZvb e KwgkbviU

nZ cevbygwZ MnY bv Ki KviLvbv cwieZb/vbvi KiQ | cieZxZ Gic cwieZbi welq
Abygv`bi Rb e KwgkbviU Ave`b `vwLj Kiv nq | wK cevbygwZ MnY bv Kivq e
KwgkbviU nZ G mKj Rwigvbv Avivc Kiv nQ |
Kwgkbvi (e) ejb h, cwZvbi Kvhg cwi`kb/Zveavb Kivi ^v_ KviLvbvi

vbvi,mcmviY BZvw` welq cqvRbxq Z_ ceB e KwgkbviU AewnZ Kivi weavb iqQ
| e jvBmI Gic kZ iqQ | e cwZvb KZc Dic cwieZbi welqjv Kvb Kvb
e KwgkbviU AewnZ Kib bv eis, Gic cwieZbi welqj Z`/cwi`kbi mgq
39
D`NvwUZ nq _vK | weavq, ejer weavbi cwicx Dic KvhKjvci Rb AvBbZt Rwigvb
Avivc Kiv nq _vK | Ze, eve KviY _vKj Gic welqjv bgbxq fve `Lv nq _vK |
wmv t we`gvb cvlvK wk cwZvb KZK mswk e KwgkbviU nZ cevbygwZ MnY Ki

gvwjKvbv cwieZb I KviLvbv vbvi KiZ ne |
05| wekl wekl Custom House KZK fabrics Gi cutting Z`viKx Kivi wmv
c`vb Kivi cwieZ mLvb _K fabrics Gi bgybv e KwgkbviU ciY Ges SuywKcY
cwZvbi e KwgkbviU KZK fabrics Gi cutting Z`viKx Kiv cm t
mfvq wewRGgBG-Gi c _K Rvbvbv nq h, cwjqvi Kvco viv eZgvb wewfb dvkbi

cvkvK Zix nQ hv ej eeZ Ges cPwjZ | cwjqvi I RRU Kvco Avg`vbxi
Kvgm& nvDm, PMvg KZK (escort c`vb Kiv mn) fabrics Gi cutting Z`viKx Kivi wmv
c`vb Kiv nQ | dj, G aiYi KuvPvgvj Lvjvm `xN mgq cqvRb nQ|
Rvbv hvq h, wewRGgBG-Gi GK mgqi cve gvZveKB feb, PMvg _K Dic eev
bq nq AvmQ | Kwgkbvi (e) ejb h, Kvgm& nvDm, PMvg KZK fabrics Gi cutting
Z`viKx Kivi wmv c`vb bv Ki bgbv e KwgkbviU ciY Kiv nj SuywKcY cY
Pvjvb/cwZvbi e KwgkbviU nZ fabrics Gi cutting Z`viKxi wmv c`vb I Zv
evevqb Kiv ne-gg feb, PMvg-K Rvbvbv nqQ |
wmv t fabrics h kbi gvag Avg`vbx ne mLvbKvi KZc fabrics Gi cutting

Z`viKxi Kivi wmv c`vb bv Ki fabrics Gi bgybv e KwgkbviU ciY Kie |
Ze, Gic Kvb Pvjvb SuywKcY ej cZxqgvb nj mswk feb escort Gi gvag Zv
e cwZvb cuQvbvi eev MnY Kie Ges AvewkKfve fabrics Gi bgybv ciY mn
e KwgkbviUK Zv AewnZ Kie| chvR e KwgkbviU fabrics Gi cutting
Z`viKxi Kivi wmv MnY I Zv evevqb Kie|
06| GKB premise-G e Kvhg mxwgZ _vKvi weavb nvwmqvix bxU wk cwZvbi
wkw_jKiY cm t
weKGgBG-Gi cwZwbwa ejb h, nvwmqvix bxU cwZvbi mvKyjvi wbwUs gwkb AbK mgq GKB
KviLvbvq vcb Kiv me nq bv | KviY, mvKyjvi wbwUs gwkbi Rb ^vfvweKi Pq ekx DPZv
mb floor AvekK Ges hcvwZjv AvKvi eo I fvix | djGme hcvwZ GKB KviLvbvq
vcb Kiv me nq bv | GKB premise-G e cwZvbi Kvhg mxwgZ _vKvi weavb iqQ
weavq, GKvwaK vb vwcZ gwkb Ges Drcv`b KvhgK mgw^Z Ki e jvBm Af Kiv
nQ bv Ges Gic AbK e jvBm e KwgkbviU nZ wMZ Kiv nqQ |
wmv t GKvwaK vb gwkb vcb Ki Drcv`b Kvhg cwiPvwjZ nj BDwbU-1, BDwbU-2
Gfve c_K c_K e jvBm MnY/c`vb KiZ ne |
40
07| cvlvK wki Avg`vwb-ivwb mwKZ gvwmK weeiYx e KwgkbviU `vwLjKiY
cm t
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ivR^ evWi cvcb bs Gm.Avi.I.153-AvBb/93/1520/ ZvwiL 3iv AvM, 1993 Gi wewa
5(K) Dcwewa-4 I Dcwewa-5 Gi AvIZvq Av`k `qv nQ | Kvb cwZvbi gvwmK weeiYx
`vwLj Kiv _vKj H cwZvbi audit Awbb ivLvmn mvaviY e mv`b Kiv nQ bv |
wewRGgBG-Gi c _K ejv nq h, eZgvb ivwbi wecixZ e`wkK g`v cZevmb cvq 180
w`b mgq cqvRb nQ | ^ gqv` Ai Ai Avg`vwb-ivwbi weeiYx cZ Ges `vwLj KiZI
Rbej I kgi cqvRb nq | G mKj KviY AbK cwZvbi c gvwmK weeiYx `vwLj Kiv
me nQ bv | gvwmK weeiYx `vwLji cwieZ GK eQi Ai Dic weeiYx `vwLj Kivi
weavb ceZb Kivi Rb wewRGgBG-Gi c _K mfvq cve Kiv nq | gvwmK weeiYx `vwLj
Ges hvPvB Kiv cvlvK wk cwZvb Ges KZc -Dfqi RbB `yin evcvi| ZvQvov, ivwbi
wecixZ e`wkK g`v cZevmb mgqmxgv 180 w`b (Qq gvm) | AwawK wevwiZ AwWUi Rb
evrmwiK wfwZ mKj Avg`vwb-ivwb `wjjvw` `vwLj Kivi weavb iqQ | gjZt e cwZvbi
Kvhg AeZxKvjxb hvPvB/chvjvPbvi Rb gvwmK weeiYx MnY Kiv nq _vK | mvweK w`K
chvjvPbv Ki cZxq gvb nq h, gvwmK weeiYx `vwLji cwieZ Qq gvm Ai Dic weeiYx
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wmv t Avg`vwb-ivwbi gvwmK weeiYx `vwLj Kivi cwieZ lvwmK weeiYx `vwLj KiZ
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wmv t audit cwZe`b e KwgkbviUi h_vh_ KgKZv KZK Abygvw`Z nIqvi ci

cwZe`bi mvivsk cvlvK wk cwZvbK c`vb ne|
09| DEPZ nZ fabrics Lvjvm cm t
cvlvK wk cwZvbi KuvPvgvj (fabrics I accessories) Kvb Kvb DEPZ nZ Avg`vwb

Kiv nq _vK | Avg`vwb FYci gj 10,000/(`k nvRvi) gvwKb Wjvi ev ZZvwaK nj
DEPZ G AewZ Kvgm& KZc m mKj FYc miRwgb evsK wMq hvPvB Kivi Rb
D`vMx nq | GZ Ki KuvPvgvj Avg`vwb wejw^Z nq | eevcbvMZ mvweK Dbqbi Rb DEPZ
41
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FYci gZv iZcb Avg`vwb-`wjj random basis -G hvPvB Kivi AvekKZv iqQ | Ze,
Gic hvPvB KvR XvjvIfve bv Ki eis Zv risk analysis cwZ AbymiY Ki wekl wekl
hvPvB Ki `Lv hvq | DEPZ -G mnKvix Kwgkbvi ev Z`va c` ghv`vi KgKZv c` Kivi
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KZci Rbej cqvRbi Zzjbvq AbK Kg nIqvq G wmv ZvrwYKfve evevqb KiZ
mgmv iqQ|
wmv t DEPZ KZci Kvhg eevcbvMZ Dbqbi j mLvb GKRb mnKvix

Kwgkbvi ev Zà chvqi c` Kivi welq wePbv Kiv ne |
10| cwZwZ kZfvM ivwbgLx wk cwZvbi BMRE-Gi Rb Avg`vwbKZ gwkbvwiR-Gi

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kZfvM ivwbgLx wk cwZvb gjabx hcvwZ Avg`vbx, vcbi ci GK eQii Drcvw`Z mgyq
cY ivwb-G mKj kZ cwZcvjb Kivi ci Kvb Kvb D wk cwZvb BMRE(Balancing
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_vK| eZgvb ejer weavq Abyhvqx BMRE-Gi Rb Avg`vwbKZ gwkbvwiRi wecixZ PRC
`vwLjceK BbWgwbwU e Aegy KiZ nq | cwZwZ ivwbKviK cwZvbi c_g Drcv`b
KvR i Kivi ce Avg`vwbKZ mgyq gwkbvixRi gvU gji 10% gj mxgv ch gjabx
hcvwZ Avg`vbx Ki BbWgwbwU ei AvIZvq Lvjvm bqv nj aygv Installation
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wmv t h mKj cwZvb BZvgaB cY Drcv`b ivbx i KiQ m mKj cwZvb KZK
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m D hcvwZ mswk cwZvb vcb Kiv nqQ Ges ivwbhvM cY Drcv`b
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gwkbvixRi gvU gji 10% gj mxgv ch Dic gjabx hcvwZ Avg`vbx Ki G
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ivLQ | m`m () ejb h, feb Ges e KwgkbviUI Gic `wjjvwì msLv GZ eo
42
MQ h, mswk Awdm febi AbK Ask Ro Zv msiY KiZ nQ | GZ Ki `bw`b bZzb
bZzb `wjjvw` msiYi vbi msKzjvb nQ bv |
wmv t bw_/`wjj msiYi AvBbvbyM gqv` DxY nq Mj Ges Awbb Kvb welq mswk bv
_vKj AwWUi m mKj bw_c asm Kiv hvq |
12| wewea t
Purchase order Gi gvag vbxqfve accessories msMni gjmxgv gvwKb Wjvi 10,000/00
Gi cwieZ 20,000/00 Kivi Rb wewRGgBGi c _K cve Kiv nq | G welq mfvq
wevwiZ chvjvPbv Kiv nq |
wmv t Purchase order Gi gvag vbxqfve accessories msMni gjmxgv gvwKb Wjvi
15,000/00 (cbi nvRvi) G DbxZ Kivi eev bqv ne | vbxqfve msMnwZ D
accessories cPwjZ weavb gvZveK cieZxZ mg^q KiZ ne |
^vwiZ/-
(gbqyi gvbb)
m`m ()
RvZxq ivR^ evW,

2| Kwgkbvi, Kvg nvDm, XvKv/PMvg/gsjv/ebvcvj |
3| Kwgkbvi, Kvgm GvBR I fvU KwgkbviU, XvKv(Di)/PMvg/ivRkvnx |

01| wc.Gm Uz.Pqvigvb, RvZxq ivR^ evW, XvKv |
02| wc G Uz m`m (), RvZxq ivR^ evW, XvKv |
03| wc G Uz c_g mwPe ( t ivwb I e), RvZxq ivR^ evW, XvKv |
(gvt gvneyeyvgvb)
43
RvZxq ivR^ evW
ivR^ feb
mbevwMPv, XvKv|
bw_ bs- 3(1) t ivwb I e/2001/702(1) ZvwiL t 13/12/2003 Lt|
welq t kZfvM ivwbgyLx cvkvK wki Rb FYc ewZiK Avg`vwbKZ 4 (Pvi) gvmi
cqvRbxq KuvPvgvj ei AvIZvq Lvjvm c`vb cm|
m t 1. evwYR gYvjqi c bs-evg/Aev-1/1(2)/96(Ask)/459

ZvwiLt 06/09/2003 Lt|
2. evwYR gYvjqi c bs-evg/Aev-1/1(2)/96(Ask)/567
3. ZvwiLt 13/11/2003 Lt|
4. RvZxq ivR^ evW c bw_ bs-3(1) t ivwb I e/2001/685
5. ZvwiLt 22/11/2003 Lt|
6. RvZxq ivR^ evW c bw_ bs- 3(1) t ivwb I e/2001/691(8)
7. ZvwiLt 04/12/2003 Lt|
8. e KwgkbviUi c bw_ bs- (13)06/e Kwgt/Kvt kvt/cwjwm/2001/15523,
ZvwiLt 22/11/2003 Lt|
evwYR gYvjq I RvZxq ivR^ evWi mv Av`k/cwicmgni cwZ FYc ewZiK

kZfvM ivwbgyLx cvkvK wki Avg`vwbKZ KuvPvgvj ei AvIZvq Qvo Kivi wbgewYZ
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cvcZv-ZvwjKv Rvwi Kie Ges wjqb evsK nZ c` weeiYx mZvwqZ Ki D cvcZv-
ZvwjKvi msM mshy Ki è| GB cvcZv-ZvwjKvi gj Kwc cwZvb KZci wbKU
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Kwc wewRGgBG-Gi bw_Z msiwZ _vKe| DjL h, cvcZv-ZvwjKv Rvwi Kivi mgq D
ZvwjKvi DcwifvM gj Kwc, wZxq Kwc, ZZxq Kwc (hLvb hvnv chvR) ev
Ai (bold) wjwce Ki w`Z ne;
(M) mswk cwZvbi Dic cY Pvjvb Qvo Kivi wewRGgBG KZK c` cvcZv-ZvwjKvi
gj Kwc mswk feb/kb Dcvcb KiZ ne| BD/wW bv^vi I ZvwiLmn Avg`vwb
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ne| Gic LvjvmKZ cY-Pvjvbi Z_ mv_ mv_B e wbqYKvix KwgkbviU AewnZ
44
KiZ ne| ZvQvov, feb/kb gj cvcZv-ZvwjKvi Aci cvq mgy`q Avg`vwb Z_
wjwce Ki ^vi I mxj w`q è| cvcZv-ZvwjKvi welq Kvbic m`n `Lv w`j Zv
Kvgm& e KwgkbviU, XvKv/PMvg nZ hvPvB Kwiq wbZ ne|
(N) Kvb cwZvbi wifjwfs cwZ KuvPvgvj Avg`vwb Kivi cqvRbxqZv `Lv w`j mswk
cwZvbi cvcZv-ZvwjKvi Aaxb Avg`vwbKZ KuvPvgvj viv Drcvw`Z cvkvK ivwb nqQ
GB gg wjqb evsK-Gi wbKU _K cZqbc msMnceK wewRGgBG-Gi wbKU `vwLj
KiZ ne| Dic cZqbci wfwZ wewRGgBG chvR cwigvY KuvPvgvj PjwZ ePii
Aewk cvcZvi msM hvM Ki Pov Aewk cvcZv wbaviY Ki è| Dic wbiwcZ
Pov Aewk cvcZv Dc-AbyQ` 1(L)-G ewYZ cwZZ bZzbfve Rvwi KiZ ne|
m wifjwfs cwZZ wbiwcZ Pov Aewk cvcZv kjv D ZvwjKvi DcwifvM
ev Ai (bold) wjwce Ki w`Z ne|
02| Dci ewYZ cwZZ cY Avg`vwbi Kvgm& e KwgkbviUi Kvb cevbygwZi
cqvRb ne bv| h feb/kbi gvag cY-Pvjvb Avg`vwb ne m
feb/kbi mswk Kwgkbvi A_ev Zuvi gbvbxZ KgKZv cY-Pvjvb Lvjvmi AbygwZ c`vb
Kieb|
03| GB Av`k Awej^ KvhKi ne|
mshy t msjvM-K|
(gvt gvneyeyvgvb)
cvcK t
1| Kwgkbvi, Kvgm& e KwgkbviU, 342/1 mbevwMPv, XvKv|

2| Kwgkbvi, feb, PMvg/ XvKv/ebvcvj/gsjv|
3| AwZwi Kwgkbvi, Kvgm& e KwgkbviU, AvwjK Kvhvjq, PMvg|
4| hyM-Kwgkbvi, AvBwmwW, Kgjvcyi, XvKv|
5| mfvcwZ, wewRGgBG, 7/9 KvIivb evRvi, XvKv|
m`q AeMwZi Rb t
1| mwPe, evwYR gYvjq, evsjv`k mwPevjq, XvKv|

2| c_g mwPe ( t ivwb I e), RvZxq ivR^ evW, XvKv|
(gvt gvneyeyvgvb)
45
RvZxq ivR^ evW
ivR^ feb
mbevwMPv, XvKv|
wewRGgBG-Gi mv_ AbywZ mfvi KvhweeiYx|
ZvwiL t 07.08.2004
vb t mjb K, RvZxq ivR^ evW
mgq t weKj 3.00 Uv|
mfvcwZ t Rbve Avjx Avng`, m`m (), RvZxq ivR^ evW|
DcwwZ t cwiwk K è|
mfvcwZ gnv`q DcwZ mevBK ^vMZ Rvwbq mfvi Kvhg i Kib| mfvq AvjvwPZ welq I
wmv mgnwbgic t
(1) wjqb evsK cwieZb I 3wU wjqb evsK Abygv`b t
wewRGgBG bZe` mfvq AvjvKcvZ Kib h, cvkvK wk cwZvbi Kvhg

GKwU evsKi gvag wbqwZ nq ej Zviv ivwb Kvhg cwiPvjbvq Amyweavi
myLxb nQb| cwZwU evsK FYi mxgv wbavwiZ _vKvq mB mxgv AwZv nj
FYc LyjZ Amyweavi mw nQ ej Zviv DjL Kib| wewfb evsK eZgvb
cwZhvwMZvgjK myhvM-myweav w`Q weavq GK evsK cwZvbK mxgve ivLj
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evsK eenvii we`gvb wjqb evsKi Abvcw MnYi evaevaKZv _vKvq
AwaKvsk Abvcw bv cvIqvq e KwgkbviUi Abygv`b jvf Kiv me nq
bv| ZvB Zuviv we`gvb wjqb evsKi Abvcw ewZiK e KZc KZK
GKvwaK wjqb evsKi AbygwZ `qvi eev MnYi Rb Abyiva Kib| mfvcwZ
gnv`q Ges mfvq DcwZ RvZxq ivR^ evW I e KwgkbviUi KgKZve`
wZbwU wjqb evsK Gi Abygv`b `qv mgxPxb bq ej mfvq DjL Kib| Ze
Credit Information Bureau (CIB) Gi cwZe`b hvPvB Kiv kZ mevP `ywU
46
evsKi Abygv`b `qvi c KgKZvMY HKgZ cvlb Kib| wewiZ AvjvPbv
kl wbgv wmv DcwZ mevB GKgZ nb|
wmv t bZzb e jvBm MnYKvj AbwaK `ywU wjqb evsKi Abygv`b `qv
hve| cyivZb jvBmi we`gvb GKwU wjqb evsKi mv_
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cPwjZ wbqg bZzb wjqb evsK GB cwZvbi wjqb evsK wnme
Kvhg i KiZ cvie gg kZ `qv ne|
(2) mve-KUvws dvixi e jvBm mvmc bv Kiv t
wewRGgGB Gi bZe` mfvq AewnZ Kib h, AbK cvkvK wk cwZvb hviv mivmwi
ivwbZ wbqvwRZ bv _K mve-KUvws Gi gvag Kvhg cwiPvjbv KiQb Zvì e
jvBm e KwgkbviU mvmc KiQb| Zuviv ejb h, AbK wk cwZvb ^ cyuwR I
bbZg gwkbvix viv vwcZ| G mKj cwZvb we`kx Zvi mv_ hvMvhvMi Afve
mivmwi FYc jvf KiZ cvi bv| we`kx Zvi mv_ hvMvhvM vcb I AWvi msMn
ek mgqi cqvRb nq weavq Mci AvIZvq Kvb Kvb cwZvb Mci Ab cwZvbi
c mve-KUvws Gi gvag ivwbZ iZcY Ae`vb iL PjQ ej `vex Ki
bZe` mve-KUvws Gi gvag Kvh cwiPvjbvi e jvBm wMZ/evwZj bv Kivi
Rb Abyiva Kib| evW I e KwgkbviUi KgKZv Rvbvb h, mve-KUvws
cwZvbmgn 100% ivwbi AsMxKvi BbWgwbwU ei gvag Kvbic -Ki
cwikva ewZiK gjabx hcvwZ Avg`vbx Ki _vK| G c_g eQi Drcvw`Z
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myhvM AevnZ ivLvi BbWgwbwU e Aegy Kiv Ges fwelZ e myweavq cY
Avg`vwbi e KZci cevbygwZi welqwU weePbvi Rb KgKZvMY mfvcwZi `w
AvKlY Kib| wevwiZ AvjvPbv HKgZi wfwZ wbgic wmv MnxZ nq|
wmv t (1) ivbxgLx h mKj cwZvb mivmwi Avg`vb I ivwb Kvhg

wbqvwRZ bB, Kej Ab ivbgLx cwZvbi KvR mve-KUvi AvIZvq mv`b
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nj e jvBm bevqb Kiv hve|
47
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e jvBm bevqb Kiv hve|
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Kivi AvekKZv `Lv w`j Kwgkbvi, Kvgm ei cbvbygv`b bqvi cqvRb
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wewRGgBG bZe` mfvq DjL Kib h, kbmgn Avg`vwb-ivwb msv

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cvk eB GwUZ `xN mgq jvMvi K_v bq| wewRGgBG bZeì Abyivai
cwZ cZqYc Rvixi 21 w`b mgq ew Kivi wmv MnxZ nq|
wmv t wbixv Awbb _vKvi KviY Rbvij ei gqv` DxYi ci c_g

wZbgvm gqv`x mvgwqK Rbvij e Rvix Kiv ne| D mgqi ga MnYhvM KviY
wbixv mb bv nj AviI 21(GKzk) w`bi Rb mvgwqK Rbvij e `qv ne|
cvk eBq mgqgZ GwUi welqwU wbwZKiYK PMvg KZc, wm G Gd GRU
I Kvgm e KwgkbviUi Gi mv_ m`m () gnv`q GKwU mfv Kieb|
(4) GmwiRi AwWU GmwiR Gi 15% IqRi msvb ivLv Ges mywbw`
cvwKs BUvKkb I Zvi Av`k Abyhvqx AwZwi cwjevM I KvUb
Abygv`b Kiv t
48
wewRGgBG-Gi c _K ejv nq h, wewfb mgq Zvi Pvwn`v gvZveK KvUbi
mvBR cwieZb KiZ nq, cvwKs Gi mgq KvUb I cwjevM b nq, evBwqs nvDm ev
Zvi cwZwbwa KZK BcKkbi mgq cvwKs Kiv KvUb Lyj djvi KviY b nq
Ges AbK mgq Zv cybivq PK Kivi Av`k `b m cPzi GmwiR Wastage
nq| ZvB Zuviv AwWU GmwiRi 15% IqR Abygv`b Kivi Rb Abyiva Kib|
wevwiZ AvjvPbv kl Z` mvc Wastage wbaviY Kiv hvq gg HKgZ cwZwZ
nq t
wmv t GmwiRi wastage Gi cwigvY wbaviYi Rb wbgic KwgwU

MVY Kiv njv t
(K) AwZwi Kwgkbvi, Kvgm e KwgkbviU, XvKv (AvnevqK)|

(L) hyM-Kwgkbvi-1, Kvgm e KwgkbviU, XvKv|

RvZxq ivR^ evW
ivR^ feb
mbevwMPv, XvKv |
bw_ bs-2(2)t ivbx I e/98/265(1-13) ZvwiL t 22/09/2004|
-t Awdm Av`k t-
welq t ivbx cwqv KiY GjvKvq AewZ wewfb wk cwZvb KZK Avg`vwbKZ gjabx
hcvwZ eenvii ci cyivZb nj A_ev eenvi AhvM nq vc cwiYZ nj Zv
GjvKvq Avg`vbx cm|
Dchy welq wb`kg Rvbvbv hvQ h, BwcRW AewZ wewfb wk cwZvb KZK
Avg`vwbKZ gjabx hcvwZ eenvii ci cyivZb nj A_ev eenvi AhvM nq vc cwiYZ
nj Zv wewje`R (Dispose) Kivi cqvRb nq co | Dic cY GjvKvq
Avg`vwb/weqi wbgic cwZ AbymiYxq ne h_v t
(K) Avg`vwbbxwZ Av`ki kZ cwZcvjb Kivmn evwYR gYvjqi AbygwZc A_ev Avg`vwb-
ivwb cavb wbqKi AbygwZc (hLvb hv chvR) cqvRb ne;
(L) eeZ gjabx hcvwZ GjvKvq weqi AbygwZ MnYi Rb wk-cwZvb KZc A_ev
GjvKvq H mKj cY Avg`vwbi Rb AvMnx Zv BEPZA-Gi gvag evwYR gYvjq
49
A_ev chvR Avg`vwb-ivwb cavb wbqKi ì Ave`b Kieb | gYvjq/ì
cyivZb hcvwZ ev vc hfve GjvKvq weqi AbygwZ c`vb Kie mfve Zv vqb
Kiv hve;
(M) cyibv hcvwZ wnmve weqi hcvwZi Aewk Avqyvj (residual life) bbZg
Aviv `k eQi AvQ G gg AvRvwZK LvwZmb cwZwZ mvfqvii mb`c cqvRb ne;
(N) cyivZb hcvwZ ev vc hfveB vqb nvK bv Kvb Dfq B Zvi gj wbavibi
AvqKi wefvMi cPwjZ wewa-weavbAbyhvqx gwkbci Avg`vbx-gji AePwqZ gj
wnmvehvM ne;
(O) AePwqZ gj wnmvei Rb eQii fMvski Qq gvm ev Zvi ekx mgqK 1 eQi MYbv
Kiv ne Ges Qq gvmi Kg mgqK MYbv Kiv ne bv; Ges
(P) `ki evBi _K GjvKvq Avg`vwbKZ hcvwZ/vc vqb I Lvjvmi h cwZ

AbymiYxq nq G mKj I Abyic cwZZ cY vqb I Lvjvm ne |
(gvt gvneyeyvgvb)
cvcK t

2| Kwgkbvi, feb, XvKv/PMvg/gsjv/ebvcvj |
3| Kwgkbvi, AveMvix I fvU KwgkbviU, XvKv (`wb)/XvKv(Di)/PMvg/Lyjbv/hkvi/
ivRkvnx/wmjU |
4| wbevnx Pqvigvb, evsjv`k ivwb cwqvKiY GjvKv KZc, evox bs-19/wW, ivW bs-6,
avbgw, XvKv |
50
RvZxq ivR^ evW
ivR^ feb
mbevwMPv, XvKv |
evsjv`k KivMUW KvUb G GmwiR gvbydvKPvivm G GcvUvim Gmvwmqkb

(BCCAMEA) -Gi mv_ AbywZ mfvi KvhweeiYx t
ZvwiL t 31-08-2004
vb t mjY K, RvZxq ivR^ evW
mgq t weKvj 3.00 Uv
mfvcwZ t Rbve Avjx Avng`, m`m (), RvZxq ivR^ evW |
mfvcwZ gnv`q DcwZ mevBK ^vMZ Rvwbq mfvi Kvhg i Kib | mfvq AvjvwPZ welq I
wmvmgn wbgic t
(1) Pvjvb wfwK c_K c_K wi e, wWDwU e Gi cwieZ GK GKwU mvaviY e MnY
cmt
e jvBm Bmy I bevqbKvj cQb iwbgLx KvUb I GmwiR LvZi cwZwU wk cwZvb
bbRywWwkqvj v cwZ eQi wZb KvwU UvKvi e c`vb Ki _vK | GQvov Avg`vbxKZ
KuvPvgvji cwZwU Pvjvb feb _K QvoKiYi Rb Avjv`v Avjv`vfve wi e I wWDwU
e c`vb KiZ nQ | dj, ivwbgLx KvUb I GmwiR LvZi wk cwZvbmgnK cwZwU
Pvjvbi Rb AwZwi eq KiZ nQ hv cKvivi Drcv`b eq Z_v ivwb cYi gj ew KiQ
| kZfvM ivwbgLx Zix cvkvK LvZi cwZvbmgni bvq Zuvì I wi e I wWDwU e
Gi cwieZ GKwU mvaviY e MnYi eev bqvi Rb mwgwZi bZe` Abyiva Rvbvb |
wmv t
PvjvbwfwK c_K c_K wi e I wWDwU ei cwieZ 100% ivwbgLx cvkvK wki bvq
GKwU mvaviY e MnY Kiv ne| Gj RvZxq ivR^ evW cqvRbxq Av`k Rvwi Kie |
2| wewmwmGGgBG m`mì e jvBm ^qswq-bevqb cm t
mwgwZi bZe` ejb, eZgvb e jvBm cwZ eQi bevqb KiZ nq | RvZxq ivR^ evWi
Av`k gvZveK e jvBmi gqv` AwZv nIqvi 30 w`b ce bevqbi Avèb e
KwgkbiU Dcvcb KiZ nq | wewfb KviY jvBmi gqvì ga bevqb KvR mY nq bv
ej mswk eviK wewfb RwUjZvi myLxb nZ nq hvi ga AvBbMZ welqwUI Avm | ei
Kvhg wbixv Kivi kZ iL wewmwmGGgBG m`mì jvBm ^qswq-bevqbi eev Kivi
51
Rb mwgwZi bZe` Abyiva Rvbvb | ZvQvov, e jvBm bevqb Kivi Ave`b AvewkKfve
mwgwZi gvag e KwgkbiU ciY Kivi wmv bqvi RbI mwgwZi bZe` Abyiva Rvbvb |
wmv t
e jvBm bevqbi Avèb cwZvb KZc mivmwi A_ev Zuvì Gmvwmqkbi gvag e
KwgkbiU `vwLj KiZ cvieb| bevqbi Rb cqvRbxq mKj Z_ I `wjj mYic I
mwVKfve cvIqv Mj AbwZwej^ wbixv mY Ki e jvBm bevqb KiZ ne | jvBm
bevqbi j wbixvi cqvRb Kvbv Z_/`wjji NvUwZ _vKj wjwLZfve kxNB Zv
Ave`bKvixK (eviK) RvbvZ ne | jvBm bevqbi Avèb Zuvì Gmvwmqkbi gvag
e KwgkbiU `vwLj Kiv nj m D ci GKwU Abywjwc Zuvì Gmvwmqkb eivei
ciY KiZ ne|
(3) Riix cqvRb BD/wc eZxZ wewmwmGGgBG m`m cwZvb KZK MvgUm cwZvb
gvjvgvj ivwb cm t
mwgwZi bZe` ejb h, Avg`vwb bxwZ/ivwb bxwZ Abyhvqx FYc QvovI Pzwi wfwZ gvjvgvj
Avg`vwb/ivwb Kiv hvq | G KiY MvgUm cwZvb KZK GmwiR cwZvbi AbyKj c`
Av`k/q Av`kKI Pzw wnmve MY Kivi Rb mwgwZi bZe` cve Kib | Zuviv AviI
ejb h AbK mgq Zix cvkvl wk cwZvbi Kvhv`ki wfwZ Riix cqvRb BD/wc
(Utilization Permission) eZxiK gvjvgvj mieivn Kivi cqvRb nq | wK, vbxq evK-Uz-
evK Fbc I BD/wc Qvov gvjvgvj mieivn c`vb Kiv nj Zv KZc AvBbvbyM ej weePbv
Ki bv |
wmv t
Riix cqvRb BD/wc (Utilization Permission) ewZiK GmwiR mieivni cqvRb nj

e gRy` cYi mevP 10% cb BD/wc eZxZ mieivn Kiv hve | Gic cwZwU mieivn
c`vbi cieZx GK Kvhwèmi ga wjwLZfve Zv e KwgkbiUK AewnZ KiZ ne | Kvb
ivwb FYci (Master Export L/C) wecixZ GmwiR mieivn Kiv nqQ Zv e KwgkbiU
c` c fve DjL KiZ ne | Gic GmwiR mieivn c`vb Kiv nj cieZxZ 30
(wk) Kvhwèmi ga h_vwbqg vbxq evK-Uz-evK Fbcmn BD/wc Gi Ave`b `vwLj KiZ
ne |
(4) Avg`vwb chvq c` evsK MvivwU AegyKiY cm t
cwjevM I nvsMvi Drcv`bi KuvPvgvj Lvjvm chvh feb/kb c` evsK MvivwU Aegy
KiZ Kvgm e KwgkbiUi cZqb cqvRb nq | Kvgm e KwgkbiU _K cZqb
cvIqvi wZb Kvhwèmi ga mswk feb/kb evsK MvivwU Aegy Kie gg RvZxq
ivR^ evWi wmv iqQ | mwgwZi bZe` ejb h, G wmv evevqb feb chvq
Kvbv Kvbv mgmv nQ |
52
wmv t
cqvRbxq eev MnYi Rb Kwgkbvi, feb, PMvg/XvKvi `w AvKlY Ki RvZxq ivR^

evW nZ wPwV ciY Kiv ne | ZvQvov, mwgwZi bZe` G cm mswk febi Kwgkbvii
mv_ chvjvPbv mfv KiZ cvib |
DcwZ mKjK abev` vcb Ki mfvi mgvw NvlYv Kiv nq |
^vwiZ/-
(Avjx Avng`)
m`m ()
bw_ bs 1(1)i&K t ivwb I e/99(Ask-1)/284(1) ZvwiL t 13/10/2004 |
KvhKi eev MnYi Rb ciY Kiv njv t
1| Kwgkbvi, Kvgm e KwgkbviU, 342/1 mbevwMPv, XvKv |

2| Kwgkbvi, feb, XvKv/PMvg/gsjv/ebvcvj |
3| AwZwi Kwgkbvi, e KwgkbviU, AvwjK Kvhvjq, PMvg |
4| mfvcwZ BCCAMEA, mvbviZix UvIqvi, mvbviMuvI ivW, evsjv gUi, XvKv |
5| MvW dvBj |

RvZxq ivR^ evW
XvKv
bw_ bs- 3(2)t ivwb I e/2001/ ZvwiL t 17.10.2004
welq t wWcvgwUK eW IqvinvDmmgni Kvhg weklfve wbixv Kiv cm|
gnv`q,
Dchy welqi cwZ Avcbvi `w AvKlYceK Rvbvbv hvQ h, Abygvw`Z cwZi evBi
e-AvBbxfve Kvbv Kvbv wWcvgwUK eW IqvinvDm cY weq Ki _vK Gic AwfhvM
cvIqv hvQ| iwUbgvwdK G cwZvbjvi Kvhg wbixwZ njI mve Awbqgmgn D`NvUb
Kiv AbK mgqB me nq bv| ewLvZi Gic mKj cwZvb (diplomatic bonded
warehouse) Gi Kvhg weklfve wbixv Kivi Rb wb`kg AvcbvK Abyiva Rvbvbv njv|
D wbixvq wbewYZ welqmgn wevwiZfve hvPvB Ki `Lv hZ cvi, h_v t
53
(K) Avg`vwbKZ cYi Avg`vwb `wjjvw`Z NvwlZ gj/vqb gj h_vh_ Kxbv?
(L) ciiv gYvjqi Kvbv Rvj (fake) ci wecixZ cY weq (Ex-bond)
Kiv nqQ Kxbv?
(M) h mKj Priviliged persions customs passbook Gi AvIZvq cY weq
(Ex-bond) `Lvbv nqQ Zv m welq valid wQj Kxbv? passbook Gi
gvwjK m mgq evsjv`k KgiZ wQjb Kxbv?
(N) mKj B Abygvw`Z KvUv (entitlement) Gi ga cY weq Kiv nqQ
Kxbv?
(O) AwewZ cYi physical balance book I balance mvgmcY Kxbv?
(P) Dchy welqmgn weklfve hvPvB Kivmn wbqwgZ wbixvq h mKj welq hvPvB
Kiv nq ZvI h_vh_fve hvPvB KiZ ne|
02| bbZg mnKvix Kwgkbvii bZZ Ges AwZwi Kwgkbvi/hyM Kwgkbvii Zveavb cwZwU
cwZvbi Kvhg weklfve wbixv KiZ ne| wbixvi wfwZ MnxZ eev mK RvZxq
ivR^ evWK AewnZ ivLvi RbI Avcbvi m`q `w AvKlY Kiv njv|
Avcbvi AbyMZ,
cvcK t
Kwgkbvi [ gvt gvneyeyvgvb]
Kvgm& e KwgkbviU wZxq mwPe (t ivbx I e
342/1, mbevwMPv, XvKv|
Government of the Peoples Republic of Bangladesh

Ministry of Finance
Dhaka.
Notification
Dated : 18-10-2004, 03-07-1411 Bangla
S.R.O No. 300-Law/2004/2057 Cus. - In exercise of the powers conferred by

clause (c) of rule 2 of the Privileged Persons (Customs Procedures) Rules,
2003, the National Board of Revenue is pleased to declare the following
Organization as Development Partners of Bangladesh, namely:-
54
Korea International Cooperation Agency (KOICA), Japan Bank for
International Cooperation (JBIC), Japan Overseas Corporation Volunteers
(JOCV), Australian Agency for International Development (Aus-AID),
European commission (EC).
By the order of the

National Board of Revenue,
Sd/-
[Md. Lutfor Rahman]
First Secretary (Customs)
bw_ bs-22(1) hvx I KyUbwZK myweav/2000/497 ZvwiL t 25/10/2004|
Abywjwc m`q AeMwZ I cqvRbxq eev MnYi Rb ciY Kiv nBj t

1| mwPe, A_ wefvM, A_ gYvjq, evsjv`k mwPevjq, XvKv |
2| mwPe, AfixY m` wefvM, A_ gYvjq, evsjv`k mwPevjq, XvKv |
3| mwPe, ciiv gYvjq, mb evwMPv, XvKv |
4| mwPe, A_bwZK mK wefvM, A_ gYvjq, ki evsjv bMi, XvKv |
5| gvbbxq A_ I cwiKYv gx gnv`qi GKv mwPe, A_ gYvjq, evsjv`k mwPevjq, XvKv |
6| gvbbxq A_ I cwiKYv cwZgx gnv`qi GKv mwPe, A_ gYvjq, evsjv`k mwPevjq,
XvKv |
7| Kwgkbvi, feb, XvKv/PMvg |
8| Kwgkbvi, e KwgkbviU, XvKv |
9| wc G Uz Pqvigvb/m`m() |
10| c_g mwPe ( cK myweav), RvZxq ivR^ evW, XvKv |
11| wZxq mwPe ( hvx I KzUbwZK myweav/cK myweav), RvZxq ivR^ evW, XvKv |
12| Korea International Cooperation Agency (KOICA)
13| Japan Bank for International Cooperation (JBIC)
14| Japan Overseas Corporation Volunteers (JOCV)
15| Australian Agency for International Development (Aus-AID)
16| European commission (EC)
(Iqvwn`v ingvb Payix)

wZxq mwPe ( hvx I KzUbwZK myweav)
55
A_ gYvjq
AfixY m` wefvM
[gj mshvRb Ki]
(cvcb)
XvKv, 06/08/1411 evs/20/11/2004 wLt |
Gm.Avi. I bs-318-AvBb/2004/435-gmK | gj mshvRb Ki AvBb, 1991 (1991 mbi 22
bs AvBb) Gi aviv 14 Gi Dc-aviv (1) G c` gZvej miKvi GZ`&viv ivwb cwqvKiY
Aj (BwcRW) G AewZ cwZvbmgn eZxZ Ges cQb ivwbKviK cwZvbmgn eZxZ gmK
wbewZ kZfvM ivwbKviK cwZvbi -
(K) ivwb cb Drcv`b chvq eeZ wbg weaZ Uwej-1 Gi Kjvg (1) I (2) G DwjwLZ
Customs Act, 1969 (Act IV of 1969) Gi First Schedul Gi wkivbvgv msLv (Heading
No.) Ges Dnvi mvgmcY bvgKiY KvW (H.S. Code) Gi AvIZvf Kjvg (3) G ewYZ
cY mieivni Dci c`q gj mshvRb Ki Kjvg (4) G DwjwLZ nvi AevnwZ c`vb Kwij,
h_v t
Uwej-1
mvgmcY bvgKiY
wkivbvgv msLv cYi weeiY gj mshvRb Ki
KvW
(Heading No.) (Description of Goods) AevnwZi nvi
(H.S. Code)
1 2 3 4
27.11 2711.21.00 cvKwZK Mvm 80 (Avwk) kZvsk
(L) ivwb cb Drcv`b chvq eeZ wbg weaZ Uwej-2 Gi Kjvg (1) G DwjwLZ mevi
wkibvgv msLv Ges Dnvi wecixZ Kjvg (2) G DwjwLZ mevi KvW Gi AvIZvf Kjvg
(3) G ewYZ mev c`vbKvix KZK mevi Dci c`q gj mshvRb Ki Kjvg, (4) G DwjLZ
nvi AevnwZ c`vb Kwij, h_v t
Uwej-2
gj mshvRb Ki
wkivbvgv msLv mevi KvW mev c`vbKvixi bvg
AevnwZi nvi
1 2 3 4
S 025 S 025.00 Iqvmv 60 (lvU) kZvsk
S 057 S 057.00 we`yr weZiYKvix 80 (Avwk) kZvsk;
(M) ivwb cb Drcv`b eeZ DcKiY Avg`vwb I Zix cY ivwb Dfq chvq wbg weaZ
Uwej-3 Gi Kjvg (1) G DwjwLZ mevi wkibvgv msLv Ges Dnvi wecixZ Kjvg (2) G
DwjwLZ mevi KvW Gi AvIZvf Kjvg (3) G ewYZ mev c`vbKvix KZK mevi Dci
c`q gj mshvRb Ki Kjvg, (4) G DwjLZ nvi AevnwZ c`vb Kwij, h_v t
56
Uwej-3
gj mshvRb Ki
wkivbvgv msLv mevi KvW mev c`vbKvixi bvg
AevnwZi nvi
1 2 3 4
S 005 S 005.00 eì 100 (GKkZ) kZvsk
S 015 S 015.10 dBU divqvWvim 100 (GKkZ) kZvsk
S 015.20 wKqvwis I divqvwWs msv 100 (GKkZ) kZvsk
S 028 S 028.00 exgv Kvbx 100 (GKkZ) kZvsk
S 035 S 035.00 wkwcs GRU 100 (GKkZ) kZvsk
2| GB cvcbi Aaxb gj mshvRb Ki AevnwZ MnYi mswk cwZvbK RvZxq ivR^

evW KZK Av`k viv wbavwiZ cwZ AbymiY KwiZ nBe |
ivcwZi Av`kg,
^vwiZ/-
(kL nvwdRyj Kwei)
AwZwi mwPe (c`vwaKviej)

RvZxq ivR^ evW
ivR^ feb
mbevwMPv, XvKv |
bw_ bs-3(23) -4/85/ ZvwiL t 20/12/2004|
ciK t gvt gvneyeyvgvb

wZxq mwPe (Kvgm t ivwb I e)
cvcK t mwPe
evwYR gYvjq
evsjv`k mwPevjq
XvKv |
[`w AvKlY t Rbve G.Gd.Gg Bgvg nvmb, wmwbqi mnKvix mwPe|]
welq t KzUbwZK I myweavfvMx eweMi (privileged persons) cvkvcvwk KzUbwZK eW

Iqvi nvDm _K bb-wWcvgvUm/bb-wcwfjRW we`kx evwi wbKU -Ki
cwikva Ki e`wkK g`vq cY weqi Rb cY Avg`vbxi AbygwZ c`vb cm|
57
my t (1) RvZxq ivR^ evWi Av`k bs 3(23)-4/85/1146, ZvwiL t 07/09/2000|
(2) evwYR gYvjq c bs evg. Avg-3/12(4)/91/251, ZvwiL t 29/05/2001|
(3) RvZxq ivR^ evW `vwLjKZ mvwei UWvmi eevcbv cwiPvjKi 23/11/2004
ZvwiLi Ave`bc |
gnv`q,
Dchy welq I my DwjwLZ ci cwZ Avcbvi m`q `w AvKlY Kiv njv |

wWcvgwUK eW Iqvi nvDm KZK wWcvgvUm I wcwfjRW evw eMi cvkvcvwk e`wkK
g`vi wecixZ -Ki cwikva ceK bb-wWcvgvUm/bb-wcwfjRW we`kxì wbKU cY
weqi Rb c_gv my RvZxq ivR^ evWi Av`k Rvix Kiv nqQ | evsjv`k evsK, gv`K
è wbqq Awaì I evwYR gYvjqi AbygwZ MnY Ki bb-wWcvgvUm/bb-wcwfjRW we`kx
evwì wbKU weqhvM cY Avg`vbx I weq Kivi Rb RvZxq ivR^ evWi m Av`k kZ
iqQ | wWcvgwUK eW Iqvi nvDm cwZvb gmvm mvwei UWvm evsjv`k evsK, gv`K è
wbqq Awaì AbygwZ MnY Ki evwYR gYvjqi AbygwZi Rb Ave`b Kij m my D
gYvjq nZ RvZxq ivR^ evWi wbKU RvbZ PvIqv nq h, Kvb mgqi Rb wK cwigvY wK wK
cY Avg`vbxi wbwg A gYvjq nZ AbygwZ w`Z ne .........|
02| Dchy cvcU wb`kg Rvbvbv hvQ h, wWcvgwUK eW Iqvi nvDmmgni

evwlK Avg`vbx-cvcZv wbaviY Ki cvcb bs Gm.Avi.I 238/AvBb/2003/2018/ ZvwiL t
02/08/2003 Rvix Kiv nqQ (cvcbi Qwewjwc mshy) | D cvcb Abyhvqx mvwei UWvm
wjt Gi evwlK Avg`vbx-cvcZv gvwKb Wjvi 8.77 j (AvU j mvZvi nvRvi) | DjL h,
eZgvb wWcvgwUK eW Iqvi nvDmjvi Avg`vbx-cvcZvq Kej wjKvi, AvjKvnwjK
efviR I UvevKv iqQ (G cm RvZxq ivR^ evWi c_K Av`k iqQ) | RvZxq ivR^
evW KZK wbavwiZ evwlK Avg`vbx-cvcZvi gj mxgvi ga Ges Avg`vbx-cvcZvq Af
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60
61

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GOVERNMENT OF THE PEOPLES REPUBLIC OF BANGLADESH

No. S.R.O. 237-Law/2003/2015/Cus.- In exercise of the powers conferred by

a) Appropriate officer means an appropriate officer as defined in section

b) International Organization means World Bank, International Monetary

c) Development Partner of Bangladesh means United States Agency for

d) Privileged person means a non-Bangladeshi official working in

(i) the United Nations or an organization thereunder or a non-Bangladeshi

(i) an International Organization; and

(ii) a Development Partner of Bangladesh;

e) member of the family of a privileged person means spouse and children

f) Schedule means schedule annexed to these rules.

a) articles of foodstuff, medicines and other consumable stores of the

b) alcoholic beverage, liquor and tobacco of the value specified in the

(2) A privileged person shall be entitled to import free of customs duties,-

(3) A privileged person shall be entitled to import free of customs duties a

4. Purchase of consumable articles from diplomatic bonded warehouses.

(i) alcoholic beverage and liquor,

5. Conditions of Import & Purchase.

(1) The total value of alcoholic beverage, liquor, tobacco, articles of

6. Issuance of Customs Passbook.

(1) If a privileged person is interested to enjoy his or her entitlement

(6) The customs passbook issued to a privileged person shall remain