0% found this document useful (0 votes)
674 views5 pages

FE Circular 35 2019 PDF

Uploaded by

syeda
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
0% found this document useful (0 votes)
674 views5 pages

FE Circular 35 2019 PDF

Uploaded by

syeda
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 5

ˆe‡`wkK gy`ªv bxwZ wefvM

evsjv‡`k e¨vsK
cÖavb Kvh©vjq
XvKv|
www.bb.org.bd
07 Avwk¦b 1426
GdB mvK©yjvi bs-35 ZvwiL t -------------------
22 †m‡Þ¤^i 2019
ˆe‡`wkK gy`ªvq †jb‡`‡bi
mKj Aby‡gvw`Z wWjvi|

2019-2020 A_©eQ‡i ißvwbi wecix‡Z ißvwb cÖ‡Yv`bv/bM` mnvqZv cÖ`vb|


†`‡ki ißvwb evwYR¨‡K DrmvwnZ Kivi j‡ÿ¨ miKvi PjwZ 2019-2020 A_©eQ‡i KwZcq cY¨ ißvwb Lv‡Z ißvwb
cÖ‡Yv`bv/bM` mnvqZv cÖ`v‡bi wm×všÍ MÖnY K‡i‡Q| D³ wm×v‡šÍi m~‡Î RyjvB 01, 2019 n‡Z Ryb 30, 2020 ZvwiL ch©šÍ
RvnvRxK…Z wb‡¤œv³ cY¨¸‡jv ißvwbi wecix‡Z cÖwZwUi cv‡k¦© DwjøwLZ nv‡i ißvwb cÖ‡Yv`bv/bM` mnvqZv cwi‡kva¨ n‡e t

μwgK bs ißvwb c‡Y¨i bvg cÖ‡hvR¨ nvi


1 ißvwbgyLx †`kxq e¯¿Lv‡Z ïé eÛ I wWDwU Wª-e¨vK Gi cwie‡Z© weKí bM` mnvqZv 4.00%
2 ißvwbgyLx ˆZix †cvkvK Lv‡Zi (bxU, I‡fb I †mv‡qUvi) AšÍf³ ©y mKj ÿz`ª I gvSvwi wk‡íi 4.00%
AwZwi³ myweav
3 bZzb cY¨/bZzb evRvi (e¯¿ LvZ) m¤úªmviY mnvqZv (Av‡gwiKv/KvbvWv/BBD e¨ZxZ) 4.00%
4 BD‡iv A‡j e¯¿Lv‡Zi ißvwbKviK‡`i Rb¨ we`¨gvb 4% Gi AwZwi³ we‡kl mnvqZv 2.00%
5 K…wlcY¨ (kvKmwâ/djg~j) I cÖwμqvRvZ (G‡MÖvcª‡mwms) K…wlcY¨ ißvwb Lv‡Z ißvwb fZz©wK 20.00%
6 nvév cÖ‡KŠkj cY¨ ißvwb Lv‡Z ißvwb fZzw© K 15.00%
7 cvURvZ `ªe¨vw` ißvwb Lv‡Z bM` fZz©wK t
K) ‰ewPÎK…Z cvU cY¨ (Diversified Jute Products) 20.00%
L) cvURvZ P‚ovšÍ `ªe¨ (†nwmqvb, †mwKs I wmwewm) 12.00%
M) cvU myZv (Bqvb© I †UvqvBb) 7.00%
(cvU AvBb 2017 †Z DwjøwLZ ˆewPÎK…Z cvUc‡Y¨i msÁv Abymv‡i b~¨bZg 50 fvM g~j¨gv‡bi
cv‡Ui e¨envi _vK‡Z n‡e)
8 Active Pharmaceuticals Ingredients (API) ißvwbi wecix‡Z ißvwb fZzw© K 20.00%
9 100% nvjvj gvsm ißvwb Lv‡Z ißvwb fZz©wK 20.00%
10 wngvwqZ wPswo I Ab¨vb¨ gvQ ißvwb Lv‡Z bM` mnvqZv t
(K) wngvwqZ wPswo ißvwb‡Z eid Av”Qv`‡bi nvi
Up to 20% 10.00%
Above 20% to 30% 9.00%
Above 30% to 40% 8.00%
Above 40% 7.00%
(L) wngvwqZ Ab¨vb¨ gvQ ißvwb‡Z eid Av”Qv`‡bi nvi
Up to 20% 5.00%
Above 20% to 30% 4.00%
Above 30% to 40% 3.00%
Above 40% 2.00%
11 PvgovRvZ `ªe¨vw` ißvwb Lv‡Z bM` mnvqZv 15.00%
(wmwjs mxgv c~e©eZ©x A_©eQ‡ii b¨vq Ae¨vnZ _vK‡e)
12 mvfv‡i Pvgov wkí bMix‡Z Aew¯’Z KviLvbv I mvfv‡ii evB‡i Aew¯’Z wbR¯^ BwUwc i‡q‡Q 10.00%
Giƒc KviLvbvmg~‡n Drcvw`Z μv÷ I wdwbkW †j`vi ißvwbi wecix‡Z ißvwb fZ©ywK
13 Avjy ißvwb Lv‡Z bM` mnvqZv 20.00%
14 cvUKvwV †_‡K Drcvw`Z Kve©b I RyU cvwU©‡Kj †evW© ißvwbi wecix‡Z ißvwb fZzw© K 20.00%

Pjgvb cvZv-2
-2-

15 dvwb©Pvi ißvwbi wecix‡Z ißvwb fZ©ywK 15.00%


16 km¨ I kvK mewR-Gi exR ißvwbi wecix‡Z ißvwb fZzw© K 20.00%
17 AvMi I AvZi ißvwbi wecix‡Z ißvwb fZ©ywK 20.00%
18 A¨vKzgy‡jUi e¨vUvix (HS Code: 8507.10 Ges 8507.20) ißvwbi wecix‡Z ißvwb fZz©wK 15.00%
19 wmb‡_wUK I †dweªKm Gi wgkÖ‡Y ˆZix cv`yKv I e¨vM ißvwbi wecix‡Z ißvwb fZz©wK 15.00%
20 cøvw÷K `ªe¨ ißvwbi wecix‡Z ißvwb fZ©ywK 10.00%
21 †`‡k Drcvw`Z KvMR I KvMR RvZxq `ªe¨ ißvwb‡Z ißvwb fZ©ywK 10.00%
22 evsjv‡`k n‡Z mdUIq¨vi, AvBwUBGm (Information Technology Enabled 10.00%
Services) I nvW©Iq¨vi ißvwbi wecix‡Z ißvwb fZzw© K
23 RvnvR ißvwbi wecix‡Z ißvwb fZzw© K 10.00%
24 dvg©vwmDwUK¨vjm cY¨ (†gwWK¨vj/mvwR©K¨vj Instruments and Appliances mn) ißvwbi 10.00%
wecix‡Z ißvwb fZz©wK
25 nv‡Z ˆZix cY¨ (†nvMjv, Lo, Av‡Li/bvwi‡K‡ji †Qveov, Mv‡Qi cvZv/†Lvj, Mv‡g©›Um Gi SzU 10.00%
Kvco BZ¨vw`) ißvwb Lv‡Z bM` mnvqZv
26 Miæ gwn‡li bvwo, fuywo, wks I iM (nvo e¨ZxZ) ißvwbi wecix‡Z ißvwb fZz©wK 10.00%
27 (K) †cU †evZj-†d¬· ißvwbi wecix‡Z ißvwb fZzw© K 10.00%
(L) †cU †evZj-†d¬· n‡Z Drcvw`Z cwjB‡q÷vi ÷vcj dvBevi ißvwbi wecix‡Z ißvwb 10.00%
fZzw© K
(†cU †evZj-†d¬· Lv‡Zi Rb¨ we`¨gvb mvKz©jvi¸‡jvi AvIZvq cwi‡kva‡hvM¨)
28 Photovoltaic Module ißvwbi wecix‡Z ißvwb fZz©wK 10.00%
29 †gvUi mvB‡Kj ißvwbi wecix‡Z ißvwb fZzw© K 10.00%
30 †KwgK¨vj cY¨ (†K¬vwib, nvB‡Wªv‡K¬vwiK GwmW, Kw÷K †mvWv Ges nvB‡Wªv‡Rb cviA·vBW) 10.00%
ißvwbi wecix‡Z ißvwb fZz©wK
31 †iRvi I †iRvi †eøWm& ißvwbi wecix‡Z ißvwb fZz©wK 10.00%
32 wmivwgK `ªe¨ ißvwbi wecix‡Z ißvwb fZz©wK 10.00%
33 Uzwc ißvwbi wecix‡Z ißvwb fZzw© K 10.00%
34 KuvKov I Kuy‡P (RxešÍ, wngvwqZ I mdU‡mj) ißvwb‡Z fZ©ywK 10.00%
35 Galvanized Sheet/Coils (Coated with Zinc, Coated with Almunium I 10.00%
Zinc Ges Color Coated) ißvwbi wecix‡Z ißvwb fZzw© K

2| DcwiD³ cY¨¸‡jv QvovI PjwZ 2019-2020 A_©eQ‡i wb‡¤œv³ ißvwb c‡Y¨ ißvwb fZz©wK/bM` mnvqZv cÖ`v‡bi
wm×všÍ M„nxZ n‡q‡Q t

μwgK bs ißvwb c‡Y¨i bvg cÖ‡hvR¨ nvi


1 ˆZix †cvkvK Lv‡Z we‡kl bM` mnvqZv 1.00%
(Dc‡iv³ Q‡Ki 1-4 bs μwgK Abyhvqx cÖvß myweav e¨ZxZ)
2 KbwRDgvi B‡jKUªwb·, B‡jKwUªK¨vj †nvg I wK‡Pb A¨vcøv‡qÝ cY¨ 10.00%

DcwiD³ 2bs μwgK¯’ 2wU c‡Y¨i ißvwb Lv‡Z mvK©yjvi Rvwii ci ißvwb cÖ‡Yv`bv/bM` mnvqZvi Av‡e`bcÎ `vwLj
Kiv hv‡e|
3| miKvwi wm×všÍ Abyhvqx Dc‡iv³ 1bs μwgK¯’ ZvwjKvi 2 bs μwg‡K DwjøwLZ LvZwU Ôe¯¿ Lv‡Zi ÿz`ª I gvSvwi
wk‡íi AwZwi³ myweav (cÖPwjZ wbq‡gi)Õ Gi cÖwZ¯’vwcZ iƒc| G‡ÿ‡Î GdB mvK©yjvi bs 24/2016 Gi 2 b¤^i Aby‡”Q‡`
DwjøwLZ ÿz`ª I gvSvwi wk‡íi msÁvq‡bi †ÿ‡Î gvtWt 3.50 wgwjqb Gi ¯’‡j gvtWt 5.00 wgwjqb n‡e| Av‡jvP¨ AwZwi³
myweav ÿy`ª I gvSvwi †nvg‡U·UvBj I †UwiUvI‡qjmn ißvwbgyLx ˆZix †cvkvK Lv‡Zi (bxU, I‡fb I †mv‡qUvi) AšÍf©y³ mKj
ÿz`ª I gvSvwi Drcv`bKvix-ißvwbKviK cÖwZôvb¸‡jv cÖ‡hvR¨ kZ©vejx cwicvjb mv‡c‡ÿ cÖvc¨ n‡e|

Pjgvb cvZv-3
-3-
4| dvg©vwmDwUK¨vjm c‡Y¨i AvIZvq †gwWK¨vj/mvwR©K¨vj Instruments and Appliances Ges Miæ/gwn‡li nvo
Øviv Drcvw`Z nvW© wR‡jwUb K¨vcmyj I Gi KuvPvgvj nvW©‡mj †MÖW wR‡jwUb AšÍf©y³ n‡e| GZ`wel‡q cÖ‡hvR¨ wb‡`©kbv
cwicvjbmn ïé eÛ/wWDwU Wª-e¨vK myweavi weKí wn‡m‡e Ges b~¨bZg 30% ¯’vbxq g~j¨ ms‡hvRb mv‡c‡ÿ ißvwbi †ÿ‡Î
10% nv‡i ißvwb fZ©ywK cwi‡kva¨ n‡e| G‡ÿ‡Î dvg©vwmDwUK¨vjm cY¨ ißvwb n‡q‡Q wKbv Zv m‡iRwg‡b hvPvBc~e©K
(Physical Verification) mswkøó Kv÷gm& KZ©„c‡ÿi cÖZ¨qbcÎ ißvwb fZ©ywKi Av‡e`bc‡Îi mv‡_ `vwLj Ki‡Z n‡e|

5| Dc‡iv³ Q‡Ki 26 bs μwg‡K Miæ gwn‡li bvwo, fuywo, wks I iM (nvo e¨ZxZ) ißvwbi wecix‡Z ißvwb fZz©wKi
Av‡e`bc‡Îi mv‡_ Av‡jvP¨ cY¨ ißvwb n‡q‡Q wKbv Zv m‡iRwg‡b hvPvBc~eK
© (Physical Verification) mswkøó Kv÷gm&
KZ©„c‡ÿi cÖZ¨qbcÎ `vwLj Ki‡Z n‡e|

6| cvUKvwV †_‡K Drcvw`Z Kve©b Gi AvIZvq RyU cvwU©‡Kj †evW© AšÍfy©³ n‡e| G‡ÿ‡Î cY¨ ißvwb n‡q‡Q wKbv Zv
m‡iRwg‡b hvPvBc~e©K (Physical Verification) mswkøó Kv÷gm& KZ©„c‡ÿi cÖZ¨qbcÎ ißvwb fZ©ywKi Av‡e`bc‡Îi mv‡_
`vwLj Ki‡Z n‡e|

7| †nvMjv, Lo, Av‡Li †Qveov BZ¨vw` w`‡q nv‡Zi ˆZix cY¨ Lv‡Zi bvg Ônv‡Z ˆZix cY¨ (†nvMjv, Lo,
Av‡Li/bvwi‡K‡ji †Qveov, Mv‡Qi cvZv/†Lvj, Mv‡g©›Um Gi SzU Kvco BZ¨vw`)Õ Øviv cwieZ©b Kiv n‡q‡Q| Av‡jvP¨ Lv‡Zi
AvIZvq Mv‡Qi cvZv/†Lvj/Mv‡g©›Um Gi SzU Kvco n‡Z ˆZix cY¨ AšÍfz©³ n‡e| G‡ÿ‡Î cY¨ ißvwb n‡q‡Q wKbv Zv m‡iRwg‡b
hvPvBc~eK
© (Physical Verification) mswkøó Kv÷gm& KZ©„c‡ÿi cÖZ¨qbcÎ ißvwb fZ©ywKi Av‡e`bc‡Îi mv‡_ `vwLj Ki‡Z
n‡e|
8| wmb‡_wUK I †dweªKm Gi wgkÖ‡Y ˆZix cv`yKvi AvIZvq wmb‡_wUK I †dweªKm Gi wgkÖ‡Y ˆZix e¨vM AšÍf©y³
n‡e| GZ`wel‡q cÖ‡hvR¨ wb‡`©kbv cwicvjbmn b~¨bZg 30% ¯’vbxq g~j¨ ms‡hvRb mv‡c‡ÿ 15% ißvwb fZ©ywK cwi‡kva¨
n‡e|
9| evsjv‡`k A_©‰bwZK A‡j Aew¯’Z UvBc-wm (†`kxq gvwjKvbvaxb) wkí cÖwZôv‡bi AbyK~‡j PjwZ 2019-2020
A_©eQ‡i cÖ‡hvR¨ wb‡`©kbv cwicvjbmn b~¨bZg 30% ¯’vbxq g~j¨ ms‡hvRb mv‡c‡ÿ wb‡¤œv³ cY¨ ißvwbi wecix‡Z 4% nv‡i
bZzb cY¨/bZzb evRvi m¤úªmviY mnvqZv cª‡hvR¨ n‡e t
(K) wmb‡_wUK I †dweªKm Gi wgkÖ‡Y ˆZix cv`yKv I e¨vM
(L) cÖwμqvRvZ K…wlcY¨ (G‡MÖvcÖ‡mwms)

10| 2019-20 A_©eQi †_‡K cÖwμqvRvZ K…wlcY¨ ißvwbi wecix‡Z fZz©wK cÖ`v‡bi †ÿ‡Î cwiwkó-K †Z ewY©Z
ZvwjKv AbymiYxq n‡e|

11| evsjv‡`k nvB-†UK cv‡K© Aew¯’Z UvBc-wm (†`kxq gvwjKvbvaxb) wkí cÖwZôv‡bi AbyK~‡j PjwZ 2019-2020
A_©eQ‡i cÖ‡hvR¨ wb‡`©kbv cwicvjbmn b~¨bZg 30% ¯’vbxq g~j¨ ms‡hvRb mv‡c‡ÿ mdUIq¨vi, AvBwUBGm I nvW©Iq¨vi
ißvwbi wecix‡Z 4% nv‡i bZzb cY¨/bZzb evRvi m¤úªmviY mnvqZv cÖ‡hvR¨ n‡e |

12| mdUIq¨vi, AvBwUBGm I nvW©Iq¨vi ißvwbi wecix‡Z fZz©wK cÖ`v‡bi †ÿ‡Î Aby‡gvw`Z AwWU dvg© KZ©„K wbixÿv
m¤úv`‡bi we`¨gvb e¨e¯’v Ae¨vnZ _vK‡e|

Pjgvb cvZv-4
-4-

13| †cU
† †evZj-†d¬
d· Zj-†d¬· n‡Z Drcvw`Z cwjB
· I †cU †evZ jB‡q÷vi ÷vcj
j dvBevi ißvwb
wbi wecix‡Z ißvwb
i
fZz
f ©wKi Av‡e`bbc‡Îi mv‡_ cYY¨ ißvwb n‡q‡QQ wKbv Zv m‡iR
iRwg‡b hvPvBc~e©eK (Physicall Verificatioon) mswkøó Kv÷
÷gm&
KZ©
K „c‡ÿi cÖZ¨qqbcÎ ißvwb fZ©
Z©wy Ki Av‡e`bc‡‡Îi mv‡_ `vwLj
j Ki‡Z n‡e|

14| KuvKov I Kuy‡P (RxešÍ


( , wngvwqZ
Z I mdU‡mj) ißvwbi wecix‡Z
Z `vwLjK…Z Avv‡e`bc‡Îi mv‡‡_ h_vμ‡g cwi
wi‡ek
Awa`߇ii
A I grm¨
g Awa`߇iii QvocÎ _vK‡Z
Z n‡e| Z`bym
mv‡i
v GdB mvK©jvi
j
y bs 40/2018 Gi 4(M) Aby
A ‡”Q‡`i wb‡``©kbv
ms‡kvwaZ
m g‡g© MY¨ n‡e| cvk
kvcvwk cY¨ ißvvwb n‡q‡Q wKbvv Zv m‡iRwg‡bb hvPvBc~eK
© (P
Physical Verrification) mswkø
m ó
Kv÷gm&
K KZ©„c‡ÿ
ÿi cÖZ¨qbcÎ ißvwb
i fZ©ywKi Av‡e`bc‡Îi
A mvv‡_ `vwLj Ki‡Z
Z n‡e|

15| ißvwb
i cÖ‡Yv`bv/bbM` mnvqZv cwi‡kv‡ai
c wel‡qq mswkøó GdB mvK©yjv‡i ewY©Z ißvwbKviK G‡mvwm‡qkb
G cÖZ¨qb
Z

c Bmy¨ Ki‡e|| †h mKj Lv‡Z
Z ißvwbKviK‡``i G‡mvwm‡qkbb †bB A_ev G‡‡mvwm‡qkb Abyb‡gv`b
‡ bv nIqvv ch©šÍ ißvwb Dbœ
D qb
ey¨‡iv cÖZ¨q‡bi `vwqZ¡ cvjb Ki‡e|
Ki

ißvwb cÖ‡Yv`bv/bM` mnvqZv


m cÖ`v‡bii †ÿ‡Î GdB m
mvKz©jvi b¤^i 24,
2 ZvwiL †m‡Þ
Þ¤^i 20, 2016 I GdB mvKz
Kzj©vi
b¤^
b i 31, ZvwiLL AvM÷ 17, 20017 G ewY©Z cÖ‡hvR¨ kZ©mn m
mKj GdB mvKz
Kz©jvi/mvKz©jvic‡‡Îi cÖ‡hvR¨ Ac
civci wb‡`©kbvm
vmg~n
h_vixwZ
h Acwiew
ewZ©Z _vK‡e|

mswkøó mKj cÿ‡K GZ`&


G g‡g© AewnZ
ZKi‡Yi Rb¨ Aby
Ab‡iva Kiv hv‡””Q|

Avcbv‡``i wek¦¯Í,

(†gvnv¤§` Lyiikx` Iqvnve)


gnve¨ee¯’vcK
†dvb t 9530123
(Aby‡”Q` 10, GdB mvKz©jvi b¤^i 35/2019 `ªóe¨)

cwiwkó-K

μwgK b¤^i cÖwμqvRvZ K…wlc‡Y¨i bvg


1 mKj ai‡Yi cÖwμqvRvZ ev`vg
2 Avjy n‡Z Drcvw`Z mKj ai‡bi cY¨
3 wPov, gywo, LB, †gvqv, Svj gywo
4 AvUvwfwËK mKj cÖKvi Kb‡dKkbvix cY¨vw`
5 PvbvPzi, gUifvRv, WvjfvRv, wPovfvRv, Wvj gyU
6 mKj ai‡Yi gkjv
7 mKj ai‡Yi R¨vg, †Rwj, AvPvi I PvUbx
8 mKj ai‡Yi †mgvB, g¨vKvibx I byWzjm&
9 mKj ai‡Yi myMwÜhy³ cvbxq (†Mvjvc Rj) I Ab¨vb¨ myMwÜ `ªe¨
10 mKj ai‡Yi mm, †KPvc, wf‡bMvi, Kvumyw›`
11 dj I mwâ †_‡K Drcvw`Z mKj ai‡Yi †c÷, d«zUevi, wUbRvZ mvgMÖx, wWnvB‡Wª‡UW mvgMÖx,
Rym, wWªsKm
12 c‡ivUvmn mKj ai‡Yi †d«v‡Rb, wWnvB‡Wª‡UW Ges Extruded ¯œvKm&, iæwU
13 mKj ai‡Yi wngvwqZ kvKmwâ, djg~j
14 PK‡jU, K¨vwÛ, Mvg I jwjcc
15 †LRyi I Zv‡ji ¸o, †LRy‡ii i‡mi wmivc
16 gay I gayRvZ mvgMÖx
17 wngvwqZ/wWnvB‡Wª‡UW gvkiæg
18 cuvco, mKj ai‡Yi wcVv
19 KvwjwRiv, †ZvKgv `vbv, wZj Ges D³ cY¨ n‡Z ˆZwi mKj cY¨
20 †flR Jla, wfUvwgb, dzW mvwcø‡g›U, w¯úiæwjbv, mqvbv‡MU

You might also like