Bangladesh Customs & VAT

NATIONAL BOARD OF REVENUE

Import Requirements

HS Code: 13021100

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Opium Vegetable Sap For Pharma

Import prohibited as per IPO Annex-1 (Restricted Products List; Part-A, Sl. 1)

Sl. CPC Duty & Tax Benefits Compliances to Avail Reference SRO No. & Date Remarks
1 CD: 5%, SD: 0% [Vegetable extract-opium, pharmaceutical grade]
SRO No. 122-Law/2014/2486/Customs, Date: 05 June 2014
2 RD: 0% [Vegetable extract-opium, pharmaceutical grade]
Compliances laid down in the SRO [122/2014] to be followed.
SRO No. 197-Law/2023/184/Customs, Date: 19 June 2023