Sl. | Sector/Goods | CPC | Duty & Tax Benefits | Compliances to Avail Benefit | Reference SRO No. & Date |
1 | Hatching Egg | | CD: 15% | As mentioned in the SRO | |
| RD: 0% | As mentioned in the SRO | |||
2 | Seed for Sowing | | CD: 0%, RD: 0%, SD: 0% | As mentioned in the SRO | |
3 | Yellow Peas | M39 | CD: 0% | As mentioned in the SRO | |
4 | Pesticide | | CD: 0%, VAT: 0% (Table- | As mentioned in the SRO | |
| RD: 0% | As mentioned in the SRO | |||
| AT: 0% (Only for Table-1 items) | As mentioned in the SRO | |||
| AT: 0% (Agriculture Ministry approved VAT Registered Pesticide Manufacturer) | As mentioned in the SRO | |||
5 | Poultry, Dairy & Fish Feed | | CD: 0%, RD: 0%, VAT: 0%, SD: 0% | As mentioned in the SRO | |
| AT: 0% | As mentioned in the SRO | SRO No. 151-Law/2021/148/VAT, Date: 03 June 2021 (Sl. 21, 27) | ||
6 | Pharmaceutical Raw Materials | A11 (Table-I), A12 (Table-II) | CD: 5%, SD: 0% (Table-I); CD: 10%, SD: 0% (Table-II) | As mentioned in the SRO | |
| RD: 0% | As mentioned in the SRO | |||
7 | Active Pharmaceutical Ingredient (API) | | CD: 0% | As mentioned in the SRO | |
| RD: 0% | As mentioned in the SRO | SRO No. 237-Law/2024/79/Customs, Date: 26 June 2024 | ||
8 | Industrial Raw Materials | | CD: 1%, RD: 0%, SD: 0% (Table- 1), CD: 5%, RD & SD: 0% (Table-2), CD: 10%, RD & SD: 0% (Table-3), CD: 15%, RD & SD: 0% (Table-4), CD: 25%, RD & SD: 0% (Table-5), CD: 25%, RD: 0% & SD: 10%, 20%, 60% (Table-6) | As mentioned in the SRO | SRO No. 164-Law/2024/16/Customs, Date: 29 May 2024 |
9 | Raw Sugar of HS Code 1701.14.00 imported by VAT Registered Manufacturer | | AT: 0 | As mentioned in the SRO | |
10 | Crude Soyabean Oil and Crude Palm Oil of Heading 15.07, Heading 15.11 and Heading 15.18 imported by VAT Registered Manufacturer | | AT: 0% | As mentioned in the SRO | |
11 | Other including refined Palm Oil of HS Code 1511.90.90 imported by VAT Registered Manufacturer | | AT: 0% | As mentioned in the SRO | SRO No. 151-Law/2021/148/VAT, Date: 03 June 2021 (Sl. 31) |
12 | Cashew Nuts of HS Code 0801.31.90 imported by VAT Registered Manufacturer | | AT: 0% | As mentioned in the SRO | SRO No. 151-Law/2021/148/VAT, Date: 03 June 2021 (Sl. 36) |
13 | Relief Goods | | CD: 0%, VAT: 0%, SD: 0% | As mentioned in the SRO | |
| RD: 0% | As mentioned in the SRO | SRO No. 237-Law/2024/79/Customs, Date: 26 June 2024 | ||
| AT: 0% | As mentioned in the SRO | |||
14 | Border Haat | | CD: 0%, RD: 0%, VAT: 0%, AIT: 0% | As mentioned in the SRO | |
15 | Regulatory Duty (RD) | | | As mentioned in the SRO | |
16 | AT | V11 | | As mentioned in the SRO | |
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17 | VAT on Import Stage | | 0% (Table-1 & 2) | As mentioned in the SRO | |
18 | AIT on Import Stage | | 1% (Table-1), 2% (Table-2) 1% (table-1); 2% (Table-2); BDT. 500 per Ton (Table-3); 0% (Table-4); 0% (Table-5, import from Bhutan); 3% (Table-6, Industrial IRD holder VAT Registered manufacturers); 10% (Table-7); 20% (Table-8); Rest all 5% | As mentioned in the SRO | |
19 | Tariff Value & Minimum Value SRO | | 1% (table-1); 2% (Table-2); | | SRO No. 202- Law/2024/54/Custms, Date: 29 May, 2024 |