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উৎসে কর বিধিমালা, ২০২৩ (TDS) অনুযায়ী আমদানিকৃত পণ্যের উপর অগ্রিম আয়কর এর হার

05 Jul

উৎসে কর বিধিমালা, ২০২৩ এর বিধি ৭ এর উপ-বিধি (১) এর দফা (খ) অনুযায়ী নিম্নবর্ণিত সারণী-১ এ উল্লিখিত পণ্য আমদানির ক্ষেত্রে আমদানিকৃত পণ্য মূল্যের উপর ১% (এক শতাংশ) হারে অগ্রিম আয়কর সংগৃহীত হবে-

সারণী-১

ক্রমিক নংশিরোনামএইচ এস কোডবর্ণনাAIT (%)
(১)(২)(৩)(৪)(৫)
1.89.018901.20.30Vessels capacity exceeding 5000 DWT for registration in Bangladesh operating in Ocean for at least three consecutive years and not older than 20 years from the date of commissioning;১%
2.89.018901.90.30Vessels capacity exceeding 5000 DWT for registration in Bangladesh operating in Ocean for at least three consecutive years and not older than 22 years from the date of commissioning;১%

উৎসে কর বিধিমালা, ২০২৩ এর বিধি ৭ এর উপ-বিধি (১) এর দফা (গ) অনুযায়ী নিম্নবর্ণিত সারণী-২ এ উল্লিখিত পণ্য আমদানির ক্ষেত্রে আমদানিকৃত পণ্য মূল্যের উপর ২% (দুই শতাংশ) হারে অগ্রিম আয়কর সংগৃহীত হবে-

সারণী-২

ক্রমিক নংশিরোনামএইচ এস কোডবর্ণনাAIT (%)
(১)(২)(৩)(৪)(৫)
1.07.030703.20.90Garlic : Other২%
2.10.051005.90.90Other Maize, Excluding wrapped/canned upto 2.5 kg২%
3.17.011701.14.00Raw Sugar not containing added flavouring or colouring matter: Other cane sugar২%
4.23.092309.90.90Preparations of a kind used in animal feeding other: other২%
5.25.232523.10.20Cement clinkers, imported by vat registered manufacturers of cement২%
6.26.022602.00.00Manganese ores/concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more calculated on the dry weight২%
7.27.092709.00.00Petroleum oils  and oils obtained from bituminous minerals, crude২%
8.27.102710.12.11Motor spirit of H.B.O.C Type২%
9.27.102710.12.19Other motor spirits, including aviation spirts২%
10.27.102710.12.20spirit type jet fuel২%
11.27.102710.12.31White spirit২%
12.27.102710.12.32Naphtha২%
13.27.102710.12.39Other২%
14.27.102710.12.41J.P.1 kerosene type jet fuels২%
15.27.102710.12.42J.P.4 kerosene type jet fuels২%
16.27.102710.12.43Other kerosene type jet fuels২%
17.27.102710.12.49Other kerosene২%
18.27.102710.12.50Other medium oils and preparations২%
19.27.102710.12.61Light diesel oils২%
20.27.102710.12.62High speed diesel oils২%
21.27.102710.12.69Other২%
21.27.102710.19.11Furnace oil২%
23.27.102710.19.19Other২%
24.27.112711.12.00Propane২%
25.27.112711.13.00Butanes২%
26.27.132713.20.10Petroleum bitumen-In Drum২%
27.27.132713.20.90Petroleum bitumen-Other২%
28.41.024102.10.00Raw skins of sheep or lambs-With wool on২%
29.41.024102.21.00Raw skins of sheep or lambs-Without wool on: Pickled২%
30.41.024102.29.00Raw skins of sheep or lambs-Without wool on: Other২%
31.41.034103.20.00Other raw hides and skins-of reptiles২%
32.41.034103.90.00Other raw hides and skins Other২%
33.72.13All H.S CodeBars and rods, hot-rolled, in irregularly woun coils, of iron or non- alloy steel২%
34.72.14All H.S CodeOther bars and rods of iron or non- alloy steel, not further worked than forged, hot-rolled, hot- drawn or hot- extruded, but including those twisted after rolling২%
35.72.15All H.S CodeOther bars and rods of iron or non- alloy steel.২%
36.72.16All H.S CodeAngles, shapes and sections of iron or non- alloy steel২%
37.84.088408.90.10Engines of capacity 3 to 45 HP২%
38.84.088408.90.90Other২%
39.84.138413.70.00Other centrifugal pumps; Other pumps; liquid elevators২%
40.84.378437.10.00Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetable; Other machinery২%
41.84.678467.29.00Other, Other tools২%
42.85.178517.12.10Cellular (Mobile/fixed wireless) telephone set২%
43.85.178517.70.00Loaded Printed Circuit Board/PCB; Assembled/ Mother Board for Cellular Phone; Key; Keypad housing; Keypad Dome; Front Shell; Vibrator; motor; Touch Panel; Touch Panel Glass for mobile phone; Liquid Crystal Module; Camera Module; Input-Output (I/O) Port; Internal Earphone; Microphone; Antenna; Receiver;২%

উৎসে কর বিধিমালা, ২০২৩ এর বিধি ৭ এর উপ-বিধি (১) এর দফা (ঘ) অনুযায়ী নিম্নবর্ণিত সারণী-৩ এ উল্লিখিত পণ্য আমদানির ক্ষেত্রে আমদানিকৃত প্রতি টনের উপর পাঁচ শত টাকা হারে অগ্রিম আয়কর সংগৃহীত হবে-

সারণী-৩

ক্রমিক নংশিরোনামএইচ এস কোডবর্ণনাAIT (%)
(১)(২)(৩)(৪)(৫)
1.72.03All H.S CodeFerrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms.BDT 500/Ton
2.72.04All H.S CodeFerrous waste and scrap; remelting scrap ingots of iron or steel.BDT 500/Ton
3.72.067206.10.00Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 72.03) -IngotsBDT 500/Ton
4.72.07All H.S codeSemi-finished products of iron or non- alloy steelBDT 500/Ton
5.89.088908.00.00Vessels and other floating structures for breaking up:BDT 500/Ton

উৎসে কর বিধিমালা, ২০২৩ এর বিধি ৭ এর উপ-বিধি (১) এর দফা (ঙ) অনুযায়ী নিম্নবর্ণিত সারণী-৪ এ উল্লিখিত পণ্য আমদানির ক্ষেত্রে আমদানিকৃত পণ্য মূল্যের উপর ০% (শূন্য শতাংশ) হারে অগ্রিম আয়কর সংগৃহীত হবে-

সারণী-৪

ক্রমিক নংশিরোনামএইচ এস কোডবর্ণনাAIT (%)
(১)(২)(৩)(৪)(৫)
1.01.020102.21.00Live bovine animals. Cattle: Pure-bred breeding animals0%
2.01.020102.29.00Live bovine animals. Cattle: Other0%
3.01.020102.31.00Live bovine animals. Buffalo: Pure-bred breeding animals0%
4.01.020102.39.00Live bovine animals. Buffalo: Other0%
5.01.020102.90.10Live bovine animals Other: Pure-bred breeding animals0%
6.01.020102.90.90Live bovine animals Other: Other0%
7.01.050105.11.10Live poultry Weighing not more than 185 g: Fowls of the species Gallus domesticus:  Parent stock of one day chick0%
8.01.050105.12.10Live poultry Weighing not more than 185 g: Turkeys: Parent stock of one day chick0%
9.01.050105.13.10Live poultry Weighing not more than 185 g: Ducks: Parent stock of one day chick0%
10.01.050105.14.10Live poultry Weighing not more than 185 g: Geese: Parent stock of one day chick0%
11.01.050105.15.10Live poultry Weighing not more than 185 g: Guinea fowls: Parent stock of one day chick0%
12.03.010301.91.10Live fish. Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)-Fry0%
13.03.010301.92.10Live fish. -Eels (Anguilla spp.) -Fry0%
14.03.010301.93.10Live fish. Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthal-michthys spp., Cirrhinus spp., Mylopharyn- godon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) -Fry0%
15.03.010301.99.10Live fish. -Other: Fry0%
16.03.060306.31.10Crustaceans -Live, fresh or chilled Rock lobster and other sea crawfish (Palinurus spp., Panulirus sp18p., Jasus spp.): Fry0%
17.03.060306.32.10Crustaceans -Live, fresh or chilled Lobsters (Homarus spp.): Fry0%
18.03.060306.33.10Crustaceans -Live, fresh or chilled: Crabs: Fry0%
19.03.060306.35.10Crustaceans -Live, fresh or chilled Cold-water shrimps and prawns (Pandalus spp., Crangon crangon): Fry (New created)0%
20.03.060306.36.10Crustaceans -Live, fresh or chilled Other shrimps and prawns: Fry0%
21.05.100510.00.10Glands including pituitary glands0%
22.05.11All H.S codeAnimal products not elsewhere specified or included; dead animals of Chapter 1 or 3 of FIRST SCHEDULE of Customs Act, 1969, unfit for human consumption.0%
23.06.010601.10.00Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant0%
24.06.010601.20.00Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots0%
25.06.020602.10.00Unrooted cuttings and slips0%
26.06.020602.20.00Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts0%
27.06.020602.30.00Rhododendrons and azaleas,  grafted or not0%
28.06.020602.40.00Roses, grafted or not0%
29.07.010701.10.10Potatoes, fresh or chilled. Seed: Wrapped/canned upto 2.5 kg0%
30.07.010701.10.90Potatoes, fresh or chilled. Seed: Other0%
31.07.030703.10.19Onions: Other0%
32.07.130713.10.90Peas (Pisum sativum): Other0%
33.07.130713.20.90Chickpeas (garbanzos): Other0%
34.07.130713.40.90Lentils: Other0%
35.07.130713.90.90Other: Other0%
36.10.011001.11.10Durum wheat Seed: Wrapped/canned upto 2.5 kg0%
37.10.011001.11.90Durum wheat Seed: Other0%
38.10.011001.19.10Durum wheat Other: Wrapped/canned upto 2.5 kg0%
39.10.011001.19.90Durum wheat Other: Other0%
40.10.011001.91.90Other Wheat Seed: Other0%
41.10.011001.99.90Other Wheat: Other0%
42.10.051005.10.10Maize (corn). Seed: Wrapped/canned upto 2.5 kg0%
43.10.051005.10.90Maize (corn). Seed: Other0%
44.12.011201.10.90Soya beans, whether or not broken. Seed: Other0%
45.12.011201.90.90Soya beans, whether or not broken. Other: Other0%
46.12.041204.00.90Linseed, whether or not broken Other0%
47.12.051205.10.90Low erucic acid rape or colza seeds: Other0%
48.12.061206.00.90Sunflower seeds, whether or not broken Other0%
49.12.071207.40.90Sesamum seeds: Other0%
50.12.071207.50.90Mustard seeds: Other0%
51.12.091209.10.00Sugar beet seeds0%
52.12.091209.21.00Seeds of forage plants: Lucerne (alfalfa) seeds0%
53.12.091209.23.00Seeds of forage plants: Fescue seeds0%
54.12.091209.24.00Seeds of forage plants: Kentucky blue grass (poa pratensis L.) seeds0%
55.12.091209.25.00Seeds of forage plants: Rye grass (Lolium multiflorum Lam.,Lolium perenne L.) seeds0%
56.12.091209.29.00Seeds of forage plants: Other0%
57.12.091209.30.00Seeds of herbaceous plants cultivated principally for their flowers0%
58.12.091209.91.00Seeds, fruit and spores, of a kind used for sowing. Other: Vegetable seeds0%
59.12.091209.99.00Seeds, fruit and spores, of a kind used for sowing. Other: Other0%
60.15.071507.10.00Soya-bean oil and its fractions, whether or not refined, but not chemically modified. Crude oil, whether or not degummed0%
61.15.071507.90.10Soya-bean oil and its fractions, whether or not refined, but not chemically modified. Other : Refined0%
62.15.071507.90.90Soya-bean oil and its fractions, whether or not refined, but not chemically modified. Other : Other0%
63.15.111511.10.10Crude oil: Imported by VAT registered edible oil refinery industries0%
64.15.111511.10.90Crude oil: Other0%
65.15.111511.90.90Other including refined palm oil0%
66.15.121512.19.00Sunflower-seed or safflower oil and fraction thereof: Other0%
67.15.151515.29.00Maize (corn) oil and its fractions: Other0%
68.17.011701.12.00Raw sugar not containing added flavouring or colouring matter: Beet sugar0%
69.17.011701.13.00Cane sugar specified in Subheading Note 2 to Chapter 17 of FIRST SCHEDULE of Customs Act, 19690%
70.23.012301.10.10Flours, meals and pellets, of meat or meat offal; greaves: Wrapped/ canned upto 2.5 kg0%
71.23.012301.10.90Flours, meals and pellets, of meat or meat offal; greaves: Other0%
72.23.012301.20.10Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates: Wrapped/canned upto 2.5 kg0%
73.23.012301.20.90Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates: Other0%
74.23.022302.10.00Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants. Of maize (corn)0%
75.23.022302.30.00Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants. Of wheat0%
76.23.022302.40.10Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants. Of other cereals: Rice bran0%
77.23.022302.40.90Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants. Of other cereals: Other0%
78.23.022302.50.00Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants. Of leguminous plants0%
79.23.032303.10.00Residues of starch manufacture and similar residues0%
80.23.032303.20.00Beet-pulp, bagasse and other waste of sugar manufacture0%
81.23.052305.00.00Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil0%
82.23.062306.10.00Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05 of FIRST SCHEDULE of Customs Act, 1969 Of cotton seeds0%
83.23.062306.20.00Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05 of FIRST SCHEDULE of Customs Act, 1969 Of linseed0%
84.23.062306.30.00Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05 of FIRST SCHEDULE of Customs Act, 1969 Of sunflower seeds0%
85.23.062306.41.00Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05 of FIRST SCHEDULE of Customs Act, 1969 Of rape or colza seeds: Of low erucic acid rape or colza0%
86.23.062306.49.00Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or  23.05 of FIRST SCHEDULE of Customs Act, 1969 Of rape or colza seeds: Other0%
87.23.062306.50.00Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05 of FIRST SCHEDULE of Customs Act, 1969 Of coconut or copra0%
88.23.062306.60.00Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05 of FIRST SCHEDULE of Customs Act, 1969 Of palm nuts or kernels0%
89.23.062306.90.00Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05 of FIRST SCHEDULE of Customs Act, 1969. Other0%
90.23.082308.00.00Vegetable materials and vegetable waste, vegetable residues and by- products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included.0%
91.23.092309.90.11Vitamin or mineral or amino acid or combination of both (feed grade)0%
92.23.092309.90.12Vitamin premix or mineral or amino acid premix or combination of both (feed grade)0%
93.23.092309.90.13Probiotics or Prebiotics or combination of both (feed grade)0%
94.23.092309.90.14Essential oil or combination of essential oils (feed grade)0%
95.23.092309.90.19Other0%
96.26.012601.11.00Iron ores and concentrates, other than roasted iron pyrites: Non- agglomerated0%
97.26.012601.12.00Iron ores and concentrates, other than roasted iron pyrites: Agglomerated0%
98.26.012601.20.00Iron ores and concentrates, other than roasted iron pyrites: Roasted iron pyrite0%
99.28.212821.10.00Iron oxides and hydroxides0%
100.28.332833.21.00Other sulphates: Of magnesium0%
101.28.332833.29.10Zinc sulphate0%
102.28.42840.19.00Disodium tetraborate (refined borax): Other0%
103.30.023002.41.00Vaccines for human medicine]0%
104.30.063006.60.00Chemical contraceptive preparations based on hormones on other products of heading 29.37 or on spermicides:0%
105.31.013101.00.00Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products.0%
106.31.023102.10.00Urea, whether or not in aqueous solution0%
107.31.023102.29.00Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: Other0%
108.31.023102.30.00Ammonium nitrate, whether or not in aqueous solution0%
109.31.023102.40.00Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances0%
110.31.023102.50.00Sodium nitrate0%
111.31.023102.60.00Double salts and mixtures of calcium nitrate and ammonium nitrate0%
112.31.023102.80.00Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution0%
113.31.023102.90.00Other including mixtures not specified in the foregoing sub- headings0%
114.31.033103.11.10Superphosphates: Containing by weight 35% or more of diphosphorus pentaoxide (P2O5): Triple superphosphates0%
115.31.033103.90.00Mineral   or    chemical   fertilisers, phosphatic. -Other0%
116.31.043104.20.00Potassium chloride0%
117.31.053105.10.00Goods of Chapter 31 of FIRST SCHEDULE of Customs Act, 1969 in tablets or similar forms or in packages of a gross weight not exceeding 10 kg0%
118.31.053105.20.00Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium0%
119.31.053105.59.00Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus: Other0%
120.31.053105.60.00Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium0%
121.31.053105.90.00Other0%
122.39.073907.61.10Poly(ethylene terephthalate) : Having a viscosity number of 78 ml/g or higher-Imported by VAT registered textile yarn manufacturer0%
123.39.073907.61.90Poly(ethylene           terephthalate): Having a viscosity number of 78 ml/g or higher-Other0%
124.39.073907.69.10Poly(ethylene terephthalate): Other- Imported by VAT registered textile yarn manufacturer0%
125.Chapter 47 of FIRST SCHEDLE of Customs  Act, 1969All H.S codePulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard0%
126.49.02All H.S codeNewspapers, journals and periodicals, whether or not illustrated or containing advertising material.0%
127.52.015201.00.00Cotton, not carded or combed0%
128.52.025202.99.90Other0%
129.52.035203.00.00Cotton, carded or combed0%
130.55.015501.30.10Acrylic or modacrylic: Imported by VAT registered synthetic staple fibre manufacturer0%
131.55.035503.11.00Synthetic staple fibres, not carded, combed or otherwise processed for spinning. Of nylon or other polyamides: Of aramids0%
132.55.035503.20.00Of polyesters0%
133.55.035503.30.00Acrylic or modacrylic0%
134.55.035503.40.00Of polypropylene0%
135.55.04All H.S codeArtificial staple fibres, not carded, combed or otherwise processed for spinning0%
136.55.05All H.S codeWaste (including noils, yarn waste and garneted stock) of man- made fibres.0%
137.55.065506.10.00Of nylon or other polyamides0%
138.55.065506.20.00Of polyesters0%
139.55.065506.30.00Acrylic or modacrylic0%
140.55.065506.90.00Other0%
141.55.075507.00.00Artificial staple fibres, carded, combed or otherwise processed for spinning.0%
142.71.027102.21.00Unworked or simply sawn, cleaved or bruted0%
143.71087108.12.10Gold dores imported by Industrial IRC holder VAT compliant gold refinery0%
144.71087108.12.90Other0%
145.71.087108.13.00Other semi-manufactured forms]0%
146.84.078407.10.00Aircraft Engine0%
147.84.078407.90.90Other0%
148.84.088408.90.90Other0%
149.84.218421.29.20Haemodialyser (Artificial Kidney)0%
150.84.438443.32.10Computer printer0%
151.84.438443.99.10Toner cartridge/Inkjet cartridge for Computer Printer0%
152.84.438443.99.20Other parts for Computer Printer0%
153.84.738473.30.00Parts and accessories of the machines of heading No.84.71 of FIRST SCHEDULE of Customs Act, 19690%
154.85.178517.62.10Transmitting and receiving apparatus0%
155.85.178517.62.20Telephonic or telegraphic switching apparatus0%
156.85.178517.62.30Modem; Ethernet interface card; network switch; hub; router0%
157.85.238523.29.12Database; operating systems; development tools; productivity; communication or collaboration software0%
158.85.238523.29.90Other0%
159.85.238523.49.21Database; operating systems; development tools; productivity; communication or collaboration software0%
160.85.238523.49.90Other0%
161.85.238523.51.10Flash memory card or similar media0%
162.85.238523.59.10Proximity Cards and tags0%
163.85.258525.50.90Transmission apparatus: Other0%
164.85.258525.60.90Transmission apparatus incorporating reception apparatus: Other0%
165.85.288528.42.00Cathode-ray tube monitors: Capable of directly connecting to and designed for use with an automatic data processing machine of heading 84.710%
166.85.288528.52.10Computer     monitor     size      not exceeding 22 inch0%
167.87.028702.90.11Built-up, Double Decker bus: Using CNG/LPG/LNG as fuel0%
168.87.138713.10.00Carriages for disabled persons- Not mechanically propelled0%
169.87.138713.90.00Wheel Chair]0%
170.88.028802.20.00Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg0%
171.88.028802.30.00Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg but not exceeding 15,000 kg0%
172.88.028802.40.00Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg0%
173.90.189018.90.20Hemo dialysis machine/Baby incubator/ Baby warmer0%
174.90.189018.90.30Angiographic catheter, guide catheter, guide wire, introducer sheath, PTCA dilatation chatherter, balloons, stents0%
175.90.219021.29.00Artificial teeth and dental fittings: Other0%
176.90.219021.31.00Other artificial parts of the body: Artificial joints0%
177.90.219021.39.00Other artificial parts of the body: Other0%
178.90.219021.40.00Hearing aids, excluding parts and accessories0%
179.91.019101.19.10Specially designed for the use of the blind0%
180.91.019101.29.10Specially designed for the use of the blind0%
181.91.019101.91.10Specially designed for the use of the blind0%
182.91.019101.99.10Specially designed for the use of the blind0%
183.91.029102.11.10Specially designed for the use of the blind0%
184.91.029102.19.10Specially designed for the use of the blind0%
185.91.029102.21.10Specially designed for the use of the blind0%
186.91.029102.29.10Specially designed for the use of the blind0%
187.91.029102.91.10Specially designed for the use of the blind0%
188.91.029102.99.10Specially designed for the use of the blind0%
189.96.129612.10.10Ribbons: Computer printer ribbons0%
190.——Double decker bus run by compressed natural gas (CNG) or any bus having a capacity of forty or more seats run by compressed natural gas (CNG) (H.S. Heading 87.02)0%
191.——Capital machinery, not imported for commercial purpose.0%
192.——Triple super phosphates, DAP fertilizer, MOP fertilizer and NPK fertilizer, ammonium sulfate, potassium sulfate, magnesium sulfate and solubor (boron)0%

উৎসে কর বিধিমালা, ২০২৩ এর বিধি ৭ এর উপ-বিধি (১) এর দফা (চ) অনুযায়ী নিম্নবর্ণিত সারণী-৫ এ উল্লিখিত ভুটান থেকে পণ্য আমদানির ক্ষেত্রে আমদানিকৃত পণ্য মূল্যের উপর ০% (শূন্য শতাংশ) হারে অগ্রিম আয়কর সংগৃহীত হবে-

সারণী-৫

ক্রমিক নংশিরোনামএইচ এস কোডবর্ণনাAIT (%)
(১)(২)(৩)(৪)(৫)
1.07.04All H. S. CodeCabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.0%
2.07.08All H. S. CodeLeguminous vegetables, shelled or unshelled, fresh or chilled.0%
3.07.09All H. S. CodeOther vegetables, fresh or chilled.0%
4.08.050805.10.10Oranges: Wrapped/canned upto 2.5 kg0%
5.08.050805.10.90Oranges: Other0%
6.08.08All H. S. CodeApples, pears and quinces, fresh.0%
7.09.040904.21.10Fruits of the genus Capsicum or of the genus Pimenta,: dried or neither crushed or ground: Wrapped/canned upto 2.5 kg0%
8.09.040904.21.90Fruits of the genus Capsicum or of the genus    Pimenta,: dried or neither crushed or ground: Other0%
9.09.080908.31.10Cardamoms: Neither Crushed or ground: Wrapped/ canned upto 2.5 kg0%
10.09.080908.31.90Cardamoms: Neither Crushed or ground: Other0%
11.09.080908.32.10Cardamoms: Crushed or ground: Wrapped/canned upto 2.5 kg0%
12.09.080908.32.90Cardamoms : Crushed or ground: other0%
13.09.100910.11.10Ginger: Neither Crushed or ground: Wrapped/ canned upto 2.5 kg0%
14.09.100910.11.90Ginger: Neither Crushed or ground: Other0%
15.09.100910.12.10Ginger: Crushed or ground: Wrapped/canned upto 2.5 kg0%
16.09.100910.12.90Ginger: Crushed or ground: Other0%
17.13.011301.90.00Other0%
18.20.09All H. S. CodeFruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented not containing added spirit, whether or not containing added sugar or other sweetening matter.0%
19.25.162516.90.10Boulder stone0%
20.25.182518.10.00Dolomite, not calcined or sintered0%
21.25.182518.20.00Calcined or sintered dolomite0%
22.25.182518.30.00Dolomite ramming mix0%
23.25.202520.10.10Gypsum; anhydrite: Gypsum,  imported as fertilizer0%
24.25.202520.10.90Gypsum; anhydrite: Other0%
25.25.212521.00.10Imported by VAT registered lime or cement or calcium carbonate manufacturers0%
26.25.212521.00.91Boulder limestone0%
27.25.212521.00.99Other0%
28.38.163816.00.90Other0%
29.44.03All H.S codeWood in the rough, whether or not stripped of bark or sapwood, or roughly squared.0%
30.44.04All H.S codeHoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like; chip wood and the like.0%
31.44.05All H.S codeWood wool; wood flour.0%
32.72.027202.21.00Ferro-silicon: Containing by weight more than 55% of silicon0%
33.72.077207.19.00Other:0%

উৎসে কর বিধিমালা, ২০২৩ এর বিধি ৭ এর উপ-বিধি (১) এর দফা (ছ) অনুযায়ী নিম্নবর্ণিত সারণী-৬ এ উল্লিখিত পণ্য আমদানির ক্ষেত্রে আমদানিকৃত পণ্য মূল্যের উপর ৩% (তিন শতাংশ) হারে অগ্রিম আয়কর সংগৃহীত হবে-

সারণী-৬

ক্রমিক নংশিরোনামএইচ এস কোডবর্ণনাAIT (%)
(১)(২)(৩)(৪)(৫)
1.25.062506.20.00Quartzite3%
2.25.182518.10.00Dolomite not calcined or sintered3%
3.25.212521.00.10Lime Stone only used for cement manufacturing3%
4.26.182618.00.00Slag only used for cement manufacturing3%
5.26.202620.99.10Fly Ash only used for cement manufacturing3%
6.27.042704.00.00Coke and semi-coke of coal, of lignite or of peat; retort carbon3%
7.53.055305.00.10Coco substrate; coco pellet; growing media3%
8.72.087208.39.20Hot rolled coil used only for CI sheet manufacturing3%
9.79.017901.11.90Zink, Not Alloyed, >=99.99% Pure, Nes used only for CI sheet manufacturing3%

উৎসে কর বিধিমালা, ২০২৩ এর বিধি ৭ এর উপ-বিধি (১) এর দফা (জ) অনুযায়ী নিম্নবর্ণিত সারণী-৭ এ উল্লিখিত পণ্য আমদানির ক্ষেত্রে আমদানিকৃত পণ্য মূল্যের উপর ২০% (বিশ শতাংশ) হারে অগ্রিম আয়কর সংগৃহীত হবে-

সারণী-৭

ক্রমিক নংশিরোনামএইচ এস কোডবর্ণনাAIT (%)
(১)(২)(৩)(৪)(৫)
1.22.072207.10.00Undenatured Ethyl Alcohol, Of Alcoholic Strength >=80% By Vol.20%
2.22.072207.20.00Ethyl Alcohol and Other Denatured Spirits Of Any Strength20%
3.22.082208.20.00Spirits From Distilled Grape Wine or Grape Marc20%
4.22.082208.30.00Whiskeys20%
5.22.082208.40.00Rum And Tafia20%
6.22.082208.50.00Gin And Geneva20%
7.22.082208.60.00Vodka20%
8.22.082208.70.00Liqueurs And Cordials20%
9.22.082208.90.00Other Spirituous Beverages, Nes20%
10.33.083303.00.00Perfumes And Toilet Waters20%

উৎসে কর বিধিমালা, ২০২৩ এর বিধি ৭ এর উপ-বিধি (১) এর দফা (ক) অনুযায়ী দফা (খ) থেকে দফা (জ) এ উল্লিখিত পণ্য ব্যতিত অন্যান্য পণ্য আমদানির ক্ষেত্রে আমদানিকৃত পণ্য মূল্যের উপর ৫% (পাঁচ শতাংশ) হারে অগ্রিম আয়কর সংগৃহীত হবে।

Newer আমদানির জন্য অনুমোদিত উদ্ভিদ ও উদ্ভিদজাত দ্রব্যাদির তালিকা (উদ্ভিদ সংগনিরোধ বিধিমালা, ২০১৮ অনুযায়ী)
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Older আমদানি নিষিদ্ধ পণ্যগুলো কি কি? কোন কোন বন্দর দিয়ে কোন কোন পণ্য আমদানি নিষিদ্ধ?

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