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)

INTERNAL ECONOMIC BANGKING &

FINANCE
RESOURCES RELATIONS FINANCIAL INST.
DIVISION (FD) DIVISION (ERD) DIVISION (BFID)
DIVISION (IRD)

NATIONAL NATIONAL INCOME TAX,

CUSTOMS, EXCISE &
SAVINGS BOARD OF VAT APPELLATE
DIRECTORATE REVENUE (NBR) TRIBUNAL

CENTRAL
INCOME TAX CUSTOMS VAT WING INTELLIGENCE
INFORMATION
TECHNOLOGY
RESEARCH &
WING WING CELL (CIC) (IT) STATISTICS (R&S)

2 18 January 2016
Presentation for the Honourable
Judges of the Supreme Court
 HIERARCHY OF
INTERNAL RESOURCES DIVISION AND NBR OFFICIALS
Honourable
Finance Minister

Honourable
State Minister
MINISTRY OF FINANCE

Secretary
IRD

Director Chairman President

INCOME TAX, CUSTOMS, EXCISE
NATIONAL SAVINGS
DIRECTORATE NBR & VAT APPELLATE
TRIBUNAL

Members Members Members Senior

INCOME TAX CUSTOMS VAT WING (3)
DG Director System
WING (8) WING (3) + 2 Admin. CIC R&S Analyst, IT

3 18 January 2016
Presentation for the Honourable
Judges of the Supreme Court
 Customs Houses, Directorates & LCS
Chittagong
Teknaf
Custom House
Tamabil
Dhaka Custom
House Akhaura
Customs
Intelligence & ICD Custom Sona Masjid
Investigation House
Customs Customs Burimari
Custom Valuation &
s Wing Stations
Internal Audit Hilli
Customs Pangaon
Bond Dhaka Custom House Bhomra
& Chittagong
Benapole Darshana
Custom House
Banglabandha
Mongla Custom
House
Bibir Bazar
 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 Financial Year Import Export Value
Items Revenue (in (in Million US
Million Taka Dollar)

Dabur Fresh Potato 2010-11 39.3 21.8

Chyawanprash

Hajmola Jhoot Waste 2011-12 76.7 18.2

Cotton

Chirata Soft drinks 2012-13 138.2 29.4

Red Whole Battery 2013-14 233.5 21.2

Lentils
Wheat Bran 2014-15 367.6 26.8
Retha
 2. Car pass 3. Port 4. Port
1. Arrival of
procedure Authority Authority
truck at border
Yard Shed Area

5. Assessment 6. Payment of 7. Port 8. Joint Check

and duty and Taxes- Authority point- Customs
Examination Release Order Release and Border
Guard

9. Final
release of
Cargo
 2. Tong House:
1. Truck driver entries car 4. Car pass
3. Three copies of check/Correct
Arrives at pass information car pass
border in ledger no
yes
Car pass
returned to C&F
Agent for
5. Car enters 6. Cross the 7. Customs correction
to port weigh bridge receives main
and entry copy and
C&F Agent C&F Agent
every collects car
information collects
photo copy of pass amend
car pass it and return
it to driver
 3. receives weight
1. Truck 4. Truck
2.Weighing scale slip and photocopy
Arrival at yard of car pass by driver parks at port

5. Entries all
4. Truck
information
parks at shed and unloaded.
 4. Cargo
1. Indian Truck
2.Borderman directly
Arrives at 3. Nepalese truck
arranges for labor loaded onto
designated unloaded
and equipment Bangladeshi
area
truck
 1. C&F Agent
presents bill of
2. No ASYCUDA 3. Customs issue a
Entry with
connectivity Bill of Entry no
document to
manually
Customs Clerk

7. Revenue Officer
5. Customs Clerk assigns an 8. C&F submits file
creates file and 6. C&F submit file to Assistant to designated
returns file to C&F Revenue Officer Revenue Officer Assistant Revenue
and returns file to Officer for examine
C&F

9. Assistant Revenue 11. Revenue Officer assigns file to

officer examine the Assistant Revenue Officer for
goods and put the 10. C&F delivers file assessment and returns file to C&F
report and returns to to Revenue Officer
C&F
 If found any misdeclaration

12. Assistant 13. Examination File referred to File returned to

Revenue officer findings in No higher authority for C&F after
obtains samples accordance with review review for
and conducts declaration correction
examination
Yes
14. C&F submits 15. Revenue 16. Approved file C&F pays
corrected file to Officer signs and returned from applicable penalty
Revenue Officer submits to Assistant
Assistant Commissioner to
commissioner C&F

18. Assistant 20. Revenue

17. C&F submits 19. Revenue Officer
Revenue Officer Officer prints
file to Revenue approves
refers file to Assessment
Officer assessment
Revenue Officer Notice

21. Assessment
notice given to C&F
 4. Assistant
2. Revenue Officer
4. C&F Agents Revenue Officer
1. C&F Agent assigns file to
submits file to obtains
delivers file to Assistant Revenue
Assistant Revenue samples and
Revenue Officer Officer and returns file
Officer conducts
to C&F Agent
examination

5. Examination
findings in File returned to C&F agent pays
No File referred to higher
accordance with authority for review C&F after review applicable penalty
declaration for correction

Yes
 7. C&F Agent
6. C&F Agent submits file corrected file to Assistant submits approved
commissioner and send it to revenue officer file to Assistant
Revenue Officer

10. Assistant 12. Revenue

11. Revenue 13. Assessment
Revenue Officer Officer prints
Officer approves Notice given to
complete Assessment
assessment C&F Agent
assessment Notice
 3. C&F Agent 4. Release
1. C&F Agent Order printed
2. Bank provides a submits bank receipt
pays assessed and given to
bank receipt to C&F to Assistant Revenue
amount at bank C&F Agent
Officer
1. C&F Agent
submits paid 2. Port dues
assessment calculated by 4. C&F submits
notice and release independent staff and 3. C&F agent pays bank receipt to
order to Assistant calculation given to port dues to bank Port Authority
General Manager C&F Agent
Traffic

8. C&F agent submits

5. Port authority 6. No Objection 7. No Objection No Objection
verifies documents Certificate and gate Certificate and Certificate and gate
pass issued gate pass given to pass to appropriate
C&F officer of Port

10. Entered 10. loading of 11. Unloaded foreign

9. Documents endorsed
Bangladeshi truck Bangladeshi truck truck exits Port
by port Authority,
Customs Examining through weigh Authority Yard
inspector, Port bridge
Authority shed in
charge and C&F
1. C&F Agent 2. Customs verifies 4. Customs and 5. Truck leaves
submits file at release status and Border Guard border area
check point endorse in car pass endorse release
Submission of
bill of export No Asycuda Bill of Export no
connectivity Assessment
with documents issued manually

Release AND
Payment Examination Unloading Export
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 Exported Financial Import Export
Product Product Year Revenue Revenue (In
(In Millon Million US
Taka) Dollar)
Apple Aerated Water 2010-11 177.7 40.8

Calcium Biscuits 2011-12 87.6 42.9

Carbonate
Cardamom Furniture 2012-13 153.8 45.3

Dolomite Melamine
2013-14 161.9 44.0
Tableware
Lime Stone Potato Chips
2014-15 266.1 52.1

Talcum Lump Readymade

Garments
1. Arrival of 2. Manifest 3. Weigh 4. Port Authority
truck at border Procedure Bridge Area

6. Payment of duty 7. Port

5. Assessment 8. Joint Check
and Taxes-Release Authority point- Customs
and Examination Order Release and Border Guard

9. Final release of
Cargo
 2. Tong House: entries
1. Truck Arrives at information in ledger 3. Three copies of 4. Manifest
border and receives manifest. manifest check/Correct
Then send it to customs
No

5. Manifest returned 6. C&F Agent 7. Correct it and

to C&F Agent for collects send it to driver
correction manifest
 1. Truck 2.Weighing scale 3. Receives 4. Truck
entering by manifest by Port parks at port
gate no-2 of Authority and
the yard gives weight slip
 4. Cargo directly
1. Indian Truck 2.Borderman loaded onto
3. Indian truck
Arrives at arranges for labor Bangladeshi
unloaded
designated area and equipment truck
 1. C&F Agent
presents bill of
2. Customs entry on 3. Customs return
Entry with
ASYCUDA Bill of Entry to C&F
documents to
connectivity Agent
Customs Clerk

7. Revenue Officer
5. Customs Clerk assigns an 8. C&F submits file
creates file and 6. C&F submit file to Assistant to designated
returns file to C&F Revenue Officer Revenue Officer Assistant Revenue
and returns file to Officer for examine
C&F

9. Assistant Revenue
officer examines the 11. Revenue Officer assigns file to
10. C&F delivers file Assistant Revenue Officer for
goods and put the
to Revenue Officer assessment and returns file to C&F
report and returns to
C&F
 9. C&F Agent
6. Assistant Revenue 7. Revenue Officer submits file to
Officer assesses signs file and submits 8. C&F Agents pay duty Assistant
through ASYCUDA
to C&F Agents and taxes Revenue Officer
and send it to
Revenue Officer

10. Assistant Revenue 12. Revenue 13. Assessment

Officer issues 11. Revenue Officer
Officer prints Notice given to C&F
assessment no and approves assessment
Assessment Agent
refers approved file to Notice
Revenue Officer

14. Assistant Revenue 15.Assistant Revenue

Officer issues a 16. Foreign truck exits
15. Truck Officer entries release by gate no 1
release Order and order no
unloaded
given to C&F Agent
 4. Assistant
2. Revenue Officer 4. C&F Agents Revenue Officer
1. C&F Agent assigns file to submits file to obtains
delivers file to Assistant Revenue Assistant Revenue samples and
Revenue Officer Officer and returns file Officer conducts
to C&F Agent examination

5. Examination File referred to higher File returned to C&F agent pays

findings in No authority for review C&F after review applicable penalty
accordance with and adjudication of correction
declaration
Yes
7. Assistant Revenue 8. Revenue Officer
5. Examination 6. C&F agent puts file Officer puts examine
findings in to Assistant Revenue approves
report assessment
accordance with Officer
declaration
 1. C&F Agent 3. C&F Agent 4. Release
2. Bank provides a
pays assessed submits bank receipt Order printed
bank receipt to to Assistant Revenue
amount at and given to
C&F Officer
bank C&F Agent
 1. C&F Agent submits
assessment notice and
release order to
2. Port dues
Assistant General calculated by 4. C&F submits
Manager Traffic independent staff and 3. C&F agent pays bank receipt to
calculation given to port dues to bank Port Authority
C&F Agent

8. C&F agent submits

5. Port authority verifies 6. No Objection 7. No Objection No Objection
documents Certificate and gate Certificate and Certificate and gate
pass issued gate pass given to pass to appropriate
C&F officer of Port

9. Documents endorsed 11. Unloaded foreign

by port Authority, 10. Entered 10. loading of truck exits Port
Customs Examining Bangladeshi truck Bangladeshi truck Authority Yard
inspector, Port through weigh
Authority in charge bridge
and C&F
1. C&F Agent 4. Customs and
2. Customs verifies 5. Truck leaves
submits file at Border Guard
release status border area
check point endorse release
Submission Bill of
Entry on
of bill of Export no Assessment
export with Asycuda
documents issued

Release AND
Payment Examination Unloading Export
Thanks