CUSTOMS DUTIES: AFGHANISTAN TO BANGLADESH

Overview of Customs Duties from Afghanistan to Bangladesh

When exporting goods from Afghanistan to Bangladesh, exporters must navigate a comprehensive customs framework governed by Bangladesh's Import Policy Order. Bangladesh maintains moderate but significant tariff rates that serve as a primary source of government revenue. The customs environment is characterized by rigorous import regulations and extensive documentation requirements, making it essential for exporters to understand the applicable duties, taxes, and compliance procedures before shipping goods.

Bangladesh's customs authority, the National Board of Revenue, administers all import duties and taxes. The country applies a Most Favored Nation (MFN) tariff structure with an average rate of 14 percent, though rates vary significantly by product category. Additionally, multiple supplementary taxes and fees apply to most imports, which can substantially increase the landed cost of goods.

General Duty Rates

The following table outlines the primary duty and tax rates applicable to imports into Bangladesh:

Duty/Tax Type	Rate Range	Calculation Basis
Import Duty (MFN Average)	14%	CIF Value
Import Duty (Maximum Rate)	25%	CIF Value
Value-Added Tax (VAT)	0-15%	CIF Value
Advance Income Tax (AIT)	5%	Commercial Goods Only
Supplementary Duty	0-500%	Luxury Items (cigarettes, alcohol, perfume)

De Minimis Thresholds: The duty de minimis threshold is 1,000 BDT (Bangladeshi Taka). Imports below this FOB value are exempt from import duties but remain subject to VAT, as the VAT de minimis is 0 BDT. This means virtually all imports incur tax charges.

Required Documentation

Exporters shipping goods from Afghanistan to Bangladesh must prepare and provide the following documentation:

• Bill of Lading (for ocean freight) or Air Waybill (for air freight)
• Commercial Invoice detailing product descriptions, quantities, unit prices, and total values
• Certificate of Origin confirming the country of manufacture
• Letter of Credit Authorization Form (if applicable to payment terms)
• Packing List with detailed specifications of contents
• Insurance documentation (if goods are insured in transit)
• Import License or relevant permits for restricted goods

Bangladesh Customs requires more comprehensive documentation than most countries. Incomplete or inaccurate paperwork can result in significant delays and additional fees. All documents must be prepared accurately, as Bangladesh's customs authority conducts thorough inspections and verification procedures.

Important Regulations

Several critical regulations govern imports into Bangladesh:

• Tariff Exemptions: Generators, information technology equipment, raw cotton, textile machinery, irrigation and agricultural machinery, animal feed for poultry, certain pharmaceuticals, and raw materials for specific industries may qualify for tariff exemptions.
• Infrastructure Challenges: Bangladesh suffers from insufficient energy and transportation infrastructure, which may impact delivery timelines and logistics costs.
• Registration Requirements: Importers must comply with stringent registration requirements and may face delays or administrative complications.
• Valuation Method: Duties and taxes are calculated on the CIF (Cost, Insurance, and Freight) value of goods, not the FOB value alone.
• Advance Income Tax: A 5 percent AIT applies to goods imported for commercial purposes, excluding consumer goods.

Trade Agreements

Bangladesh is a member of the World Trade Organization (WTO) and must comply with the Most Favored Nation (MFN) clause, which requires equal treatment of all WTO member nations in trade concessions. Afghanistan, as a WTO member, benefits from this framework.

Bangladesh maintains at least 14 bilateral and regional trade agreements that offer zero or significantly discounted duty rates for goods manufactured in participating countries. These agreements provide potential cost savings for eligible products. Exporters should verify whether their specific goods qualify for preferential rates under existing trade agreements between Afghanistan and Bangladesh or through regional frameworks.

For current and detailed tariff information, exporters should consult the Bangladesh Customs website at https://customs.gov.bd/ or contact a customs broker specializing in Bangladesh imports to ensure compliance and optimize landed costs.