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Use of customs brokers in Bangladesh

According to the Customs Act, 1969 and the licensing rules (Notification no.174 0f 2016) made under this act the use of customs brokers is not mandatory. According to the provisions of section-79 (for import) and section-131 (for export), submission of declaration for customs clearance is the responsibility of the importer or owner of the goods and exporter respectively.

Section 79(1)
The owner of any imported goods shall make entry of such goods for home consumption or warehousing or for any other approved purpose by delivering to the appropriate officer a bill of entry thereof in such form and manner and containing such particulars as the Board may direct.

Section 131
No goods shall be loaded for exportation until-
(a) in the case of goods other than passengers' baggage and mailbags-
(i) the owner has delivered to the appropriate officer or, if the owner is a registered user, he has transmitted to the Customs computer system, a bill of export in such form and manner and containing such particulars as the Board may, by order, direct from time to time.

According to section 207 of the same act, a broker can act on behalf of the importer or exporter only if he is licensed under the rules issued in this regard.

Section 207 states that: No person shall act as an agent for the transaction of any business relating to the entrance or departure of any conveyance or the import or export of goods or baggage at any customs station unless such person holds a license granted on this behalf following the rules.

The Customs Agents Licensing Rules, 2016 (Notification no.174 of 2016) describe detailed procedures of the function of the customs agents or brokers. The rule-6 of this licensing rule illustrates the provision for self-clearance of goods by the importer or exporter himself. The rule is in Bangla and may be accessed online at the Bangladesh customs website.

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