1

গণপ্রজাতন্ত্রী বাাংলাদেশ সরকার

অর্ থ মন্ত্রণালয়
অভ্যন্তরীণ সম্পে ববভ্াগ
(কাস্টমস)
প্রজ্ঞাপন
তারিখ: ১৮ জ্জযষ্ঠ, ১৪২৯ বঙ্গাব্দ/ ১ জুন, ২০২২ রিষ্টাব্দ
এস,আি,ও নং ১৪৭-আইন/২০২২/৯৫/কাস্টমস।- Customs Act, 1969
(Act No. IV of 1969) এি section 25 এি sub-section (3) তত প্রেত্ত
ক্ষমতাবদল সরকার, কাস্টমস বিউটি আদরাদপর উদেদে, বনম্নববণ থত-
(ক) Table-1 এর কলাম (1) এ উবিবিত Heading এর আওতাভুক্ত
কলাম (2) এ ববণ থত HS Code এর ববপরীদত কলাম (3) এ
উবিবিত মূল্যবভ্বত্তক কাস্টমস বিউটি আদরাপদ াগ্য পণ্য আমোবনর
তক্ষদে কলাম (5) এ উবিবিত ট্যাবরফ ভ্যালু (tariff value); এবাং
(ি) Table-2 এর কলাম (1) এ উবিবিত Heading এর আওতাভুক্ত
কলাম (2) এ ববণ থত HS Code এর ববপরীদত কলাম (3) এ
উবিবিত মূল্যবভ্বত্তক কাস্টমস বিউটি আদরাপদ াগ্য পণ্য আমোবনর
তক্ষদে কলাম (5) এ উবিবিত ন্যযনতম মূল্য (minimum
value),-
বনর্ থারণ কবরল, র্া:
Table 1
Tariff
Heading HS Code Description of Goods Unit Value
US$/Unit
(1) (2) (3) (4) (5)
17.01 1701.12.00 Raw sugar not containing added Metric 350.00
flavoring or coloring matter: Beet Ton
Sugar
1701.13.00 Cane sugar specified in Sub- Metric 350.00
heading Note 2 or Chapter 17 Ton
1701.14.00 Other Cane Sugar Metric 350.00
Ton
1701.91.00 Other containing added flavoring Metric 430.00
or coloring matter Ton
1701.99.00 Other Metric 430.00
Ton
27.09 2709.00.00 Petroleum oils and oils obtained Barrel 40.00
from bituminous minerals, crude
27.10 2710.12.11 Motor spirit of H.B.O.C type Litre 0.40
 2

Tariff
Heading HS Code Description of Goods Unit Value
US$/Unit
(1) (2) (3) (4) (5)
2710.12.19 Other motor spirits, including Litre 0.40
aviation spirits
2710.12.20 Spirit type jet fuel Litre 0.40
2710.12.31 White spirit Litre 0.40
2710.12.32 Naphtha Litre 0.40
2710.12.41 J.P.1 kerosene type jet fuels Litre 0.40
2710.12.42 J.P.4 kerosene type jet fuels Litre 0.40
2710.12.43 Other kerosene type jet fuels Litre 0.40
2710.12.49 Other kerosene Litre 0.40
2710.12.61 Light diesel oils Litre 0.40
2710.12.62 High speed diesel oils Litre 0.40

Table 2
Minimum
Heading HS Code Description of Goods Unit Value
USD /Unit
(1) (2) (3) (4) (5)

Meat of Bovine animals,

02.01 All HS Code 5.00
fresh or chilled
kg
Meat of Bovine animals,
02.02
frozen

04.02 Respective HS Milk powder in retail pack kg 4.25

Codes
04.09 Natural honey:
0409.00.10 Wrapped/Canned up to 2.5kg kg 5.00
0409.00.90 Other kg 3.00

06.02 0602.90.10 Mushroom kg 2.00

07.02 0702.00.19 Tomato kg 0.50
07.06 0706.10.90 Carrot kg 0.40
07.09 0709.60.19 Green Chili, Sweet Pepper kg 0.50
07.09 0709.60.99 Capcicum kg 0.60
08.05 0805.10.90 Orange kg 0.50
08.13 0813.40.90 Dry Fruit kg 0.50
06.03 All HS Code Cut flowers and flower buds kg 2.00
of a kind suitable for
 3

Minimum
Heading HS Code Description of Goods Unit Value
USD /Unit
(1) (2) (3) (4) (5)
bouquets or for ornamental
purposes, fresh, dried, dyed,
bleached, impregnated or
otherwise prepared.

08.02 0802.80.10 Areca nuts:

0802.80.90 Fresh Green:
Whole kg 1.00
Split kg 1.25
Dried:
Whole kg 1.50
Split kg 1.75

0802.99.11 Betel nuts:

0802.99.19 Fresh Green:
Whole kg 1.00
Split kg 1.25
Dried:
Whole kg 1.50
Split kg 1.75

0802.99.12 Semi processed betel nuts kg 1.75

09.01 All HS Code Coffee, whether or not kg 4.50

roasted or decaffeinated;
coffee husks and skins;
coffee substitutes containing
coffee in any proportion.
09.02 0902.10.00 Green tea (not fermented) in kg 10.00
immediate packing of a
content not exceeding 3 kg :
0902.20.00 Other green tea in bulk (not kg 6.00
fermented)
0902.30.00 Black tea (Fermented) and kg 3.00
partly fermented tea, in
immediate packing of a
content not exceeding 3 kg
0902.40.00 Other black tea (fermented) kg 2.50
and other partly fermented
17.04 1704.10.10 Sugar confectionery kg 3.00
1704.10.90 (including white chocolate)
1704.90.10 not containing cocoa
1704.90.90
 4

Minimum
Heading HS Code Description of Goods Unit Value
USD /Unit
(1) (2) (3) (4) (5)

18.06 Chocolate and other food

preparations containing
cocoa:
Other, in blocks, slabs or
bars:
1806.31.00 Filled: kg 4.00
1806.32.00 Not Filled: kg 4.00
1806.90.00 Other: kg 4.00

19.01 1901.10.00 Preparations suitable for kg 4.00

infants or young children, put
up for retail sale (For
example: Cerelac & products
of similar commercial name)
1901.90.99 Other (For example: kg 5.50
Ovaltine, Horlicks, Complan
& products of similar
commercial name)
(excluding Malt Extract,
Whipping Cream, Tempura
Flour & Similar Products)
19.04 All HS Code Prepared foods kg 2.50
19.05 1905.31.00 Sweet biscuits kg 4.00
1905.32.00 Waffles and wafers kg 4.50
1905.90.00 Others including cracker kg 4.00
biscuits
20.05 2005.20.00 Potatoes chips kg 4.00

20.08 All HS Code Fruit, nuts and other edible kg 3.50

parts of plants, otherwise
prepared or preserved,
whether or not containing
added sugar or other
sweetening matter or spirit,
not elsewhere specified or
included.
21.01 All HS Codes Coffee imported in retail kg 7.00
pack
21.05 2105.00.00 Ice cream kg 8.50
22.02 2202.91.00 Non-alcoholic beer Litre 2.50
2202.99.00 Energy drink Litre 2.00
Other than energy drink Litre 1.50
25.16 2516.90.10 Pakur Boulder Stone :
Imported by Railway MT 12.50
 5

Minimum
Heading HS Code Description of Goods Unit Value
USD /Unit
(1) (2) (3) (4) (5)
Imported by Road MT 14.00

25.17 2517.10.90 Pakur Stone Chips :

Imported by Railway MT 11.50
Imported by Road MT 13.00

26.18 2618.00.00 Granulated slag kg 0.03

27.10 2710.19.11 Furnace oil MT 265
তদব, আন্তজথাবতক বাজাদর ফাদন থস অদয়দলর মূদল্যর হ্রাস-বৃবি ঘটিদল আন্তজথাবতকভ্াদব স্বীকৃত
মূল্যতথ্য উৎস (দ মন: Platts) হদত তথ্য সাংগ্রহ কদর শুল্কায়নদ াগ্য মূল্য বনর্ থারণ কবরদত হইদব।
2710.19.21 Base oil imported in bulk by MT 700
VAT registered petroleum
products processing or
blending industries
2710.19.31 Lubricating oils that is oil MT 2000
such as is not ordinarily used
for any other purpose than
lubrication, excluding, any
mineral oil which has its
flashing point below 220°F
by Abel’s close test
2710.19.39 Other lubricating oil MT 2000
2710.19.41 Heavy normal paraffin MT 1000
2710.19.49

2710.19.51 Liquid paraffin in drum MT 1000

2710.19.59

2710.19.61 Other paraffin MT 1000

2710.19.69

2710.19.81 Greases (mineral) MT 2000

2710.19.89
2710.19.91 Mineral oil which has its MT 920
flashing point at or above
200°F and is ordinarily used
for the batching at jute or
other fibre, imported only by
VAT registered
manufacturing industries
29.22 2922.42.10 Tasting salts (monosodium kg 1.30
glutamate) in retail pack upto
 6

Minimum
Heading HS Code Description of Goods Unit Value
USD /Unit
(1) (2) (3) (4) (5)
2.5 kg
2922.42.20 Tasting salts (monosodium kg
glutamate) in other packing
32.15 All HS Code Printing Ink kg 3.50
33.03 3303.00.00 Perfumes & toilet waters litre 10.00
33.04 3304.10.00 Lip make up preparation kg 10.00
(Lipstick, Lip liner, Lip
gloss, Lip gel and like
products)
3304.20.00 Eye make-up preparation kg 7.00
(eye shadow, eye liner, eye
brow pencil, mascara & like
products)
3304.30.00 Manicure or pedicure kg 5.00
preparations
3304.91.00 Powders, whether or not kg 5.00
compressed
3304.99.00 Other kg 8.00
face/skin/body/day/night &
other cream, make-up kit,
foundation & like products
Mehendi Cone kg 2.00
33.05 3305.10.00 Shampoos kg 4.00
3305.90.00 Conditioners kg 4.00
33.06 3306.10.00 Toothpaste kg 3.50
33.07 3307.10.00 Pre-shave, shaving or after
shave preparations (Shaving
gel, shaving foam, after
shave & like products)
Gel kg 6.00
Foam kg 3.00
After shave litre 5.00

3307.20.00 Personal deodorants and litre 3.50

antiperspirants (roll on, body
spray & like products)
3307.49.00 Other (Air freshener, car air kg 2.75
freshener & like products)
3307.90.00 Hair remover kg 6.00
34.01 3401.11.00 Soap for toilet use (including kg 4.00
medicated products)
 7

Minimum
Heading HS Code Description of Goods Unit Value
USD /Unit
(1) (2) (3) (4) (5)
3401.30.00 Organic surface-active kg 4.00
products and preparations for
washing the skin, in the form
of liquid or cream and put up
for retail sale, whether or not
containing soap
38.08 3808.91.21 Mosquito coil kg 2.00
Aerosol; mosquito repellent kg 3.00
38.19 3819.00.00 Hydraulic Fluid/ MT 1800
Hydraulic Oil/ Brake
Fluid/Brake Oil
39.19 All HS Code Self-adhesive plates, sheet,
tape etc., of:
BOPP/PP kg 2.50
PVC kg 1.50
39.20 All HS Code Other plates, sheets, film, foil kg 2.00
(excluding HS and strip, of plastics, non-
Code cellular and not reinforced,
3920.49.21) laminated, supported or
similarly combined with
other materials
39.22 All HS Code Baths, shower-baths, sinks, kg 5.00
wash-basins, bidets, lavatory
pans, seats and covers,
flushing cisterns and similar
sanitary ware, of plastics.
39.24 3924.10.00 Tableware, kitchenware, kg 4.00
other household articles
40.11 4011.10.00 Tyre of a kind used on motor kg 4.50
(motor cars (including station
car/SUV/ wagons and racing cars)
microbus/
pickup)
4011.40.00 Tyre of a kind used on kg 4.50
(motorcycle) motorcycles.
4011.50.00 Tyre of a kind used on kg 3.00
bicycles.
4011.90.00 Other tyre kg 4.00
(auto-
rickshaw, three
wheeler) (size-
4-8, 4.50-10,
4.50-12)
 8

Minimum
Heading HS Code Description of Goods Unit Value
USD /Unit
(1) (2) (3) (4) (5)
4011.20.10 Tyre of a kind used on buses
4011.20.90 or lorries.
(bus/truck/lorry)
Radial tyre kg 3.00
Other than radial tyre kg 3.00
40.15 4015.12.00 Surgical gloves kg 5.00
44.08 4408.39.00 Natural wood board kg 0.80
44.11 4411.14.00 MDF Board kg 0.41
4411.93.00 Laminated Veneer MDF kg 0.45
Board (VLM)
44.12 4412.99.00
48.23 4823.69.90 Paper Cup, Paper Plate and kg 2.00
Paper Bowl
49.11 4911.99.10 Scratch Card:
Single PIN card u/PIN 0.08
Multiple PIN Card u/PIN 0.02

52.08 All HS Code Cotton fabrics kg 3.00

54.07 All HS Code Polyester/ synthetic fabrics kg 3.00
100% Acrylic fabrics kg 4.75
Polyester umbrella fabrics kg 2.25
54.07 All HS Code Panting fabrics kg 4.00
Shirting fabrics kg 3.75
54.07 All HS Code Polyester interlining/ kg 2.25
interlining
59.03
55.16 All HS Code Rayon fabrics kg 3.00
58.01 All HS Code Chenille/curtain fabrics kg 4.25

58.04 All HS Code Net fabrics kg 3.00

59.03 All HS Code Woven fabrics coated with kg 2.00
plastic/PVC coated textile
fabrics
PVC canvas fabrics kg 2.00
PU fabrics/ textile fabrics kg 2.25
coated with PU

60.01 All HS Code Upholstery velvet fabrics kg 4.75

Blanket fabrics kg 4.00
 9

Minimum
Heading HS Code Description of Goods Unit Value
USD /Unit
(1) (2) (3) (4) (5)
60.05 All HS Code Knit fabrics kg 3.00
61.03 6103.43.00 Infant/Baby pant:
62.03 6203.43.00 Renowned brand u 5.00

6103.10.00 General brand u 2.00

Jeans u 2.00
Suits Complete (Renowned u 35.00
brand)
Suits Complete (General u 25.00
brand)
Blazer:
Renowned brand u 25.00
General brand u 15.00

61.05 All HS Code Shirt (Men’s/Boy’s):

Renowned brand u 7.00
General brand u 3.00

61.09 6109.10.00 T-shirt of cotton & other

textile materials
(men’s/boys’/girls’):
6109.90.00 Renowned brand u 5.00
General brand u 2.00
6109.10.00 Infant/Baby T-shirt:
6109.90.00 Renowned brand u 2.50
General brand u 1.50

61.03 6103.43.00 Pants (Renowned brand) u 9.00

62.03 6203.43.00 Pants (General brand) u 3.50
Jeans pants u 4.00

61.04 6104.23.00 Ensembles of synthetic

fibers: (Stitched or unstitched
three pieces):
62.04 6204.23.00 Ordinary quality u 4.00
Medium quality u 5.00
Super quality u 8.00
Premium quality u 12.00
 10

Minimum
Heading HS Code Description of Goods Unit Value
USD /Unit
(1) (2) (3) (4) (5)
61.04 6104.43.00 Dresses of synthetic fibers
(Sharee) :
62.04 6204.43.00 Ordinary quality u 5.00
Medium quality u 7.00
Super quality u 12.00
Premium quality u 20.00
Gorgeous/Wedding u 40.00

63.01 6301.20.00 Blanket: kg 6.00

6301.30.00
6301.40.00
6301.90.00

63.03 All HS Code Curtain (Vertical blind kg 7.00

fabrics)
63.04 All HS Code Other furnishing articles, kg 3.25
excluding those of heading
94.04.
Mosquito Net kg 3.50
63.06 All HS Code Tarpaulins, awnings and sun kg 2.50
blinds; tents; sails for boats,
sailboards or land craft;
camping goods
66.01 6601.99.00 Umbrella (23”-25”) u 1.20
Umbrella (below 23") u 1.0
68.08 6808.00.00 Gypsum board kg 0.50
68.09 All HS Code Boards, sheets, panels tiles & kg 0.50
similar articles, not
ornamented:
69.07 All HS Code Ceramic Tiles
1000 mm X 1000 mm m2 10.00
1200 mm X 600 mm

800 mm X 800 mm m2 6.00

900 mm X 150 mm
600 mm X 600 mm

600 mm X 300 mm m2 5.75

500 mm X 333 mm
 11

Minimum
Heading HS Code Description of Goods Unit Value
USD /Unit
(1) (2) (3) (4) (5)

450 mm X 300 mm m2 4.75

330 mm X 330 mm
300 mm X 300 mm
400 mm X 200 mm
200 mm X 200 mm

1000 mm X 1000 mm এি
m2 11.00
উর্ধ্বে

ব্যাখ্যা: ক ান রনরদ েষ্ট সাইজ গ্রুপভুক্ত সাইর্ধ্জি মধ্যবতী ক ান সাইর্ধ্জি

Ceramic Tiles এি কের্ধ্ে উক্ত সাইজ গ্রুর্ধ্পি জন্য প্রর্ধ্ াজয
ন্যযনতম শুল্কায়নর্ধ্ াগ্য রির্ধ্সর্ধ্ব রবর্ধ্বরিত িইর্ধ্ব, তর্ধ্ব 200mm x
200mm এি রনর্ধ্িি সাইর্ধ্জি Ceramic Tiles এি কের্ধ্ে ন্যযনতম
শুল্কায়নর্ধ্ াগ্য মূল্য িইর্ধ্ব $4.75/m2।

69.10 6910.10.00 Sanitary ware:

6910.90.00 Wash basin u 20.00
Other sanitary ware u 30.00
(including water closet pans)

70.05 All HS Code Dark Blue, Green, Lake

Blue, Bronze etc.
glass in sheet m2 4.50
(Thickness= 5mm*)
Reflective glass in sheet m2 5.50
(Thickness=5mm*)
Clear float glass in sheet m2 4.00
(Thickness=5mm*)
*Minimum value of glass in
sheet imported in different
thickness will be calculated
at pro-rata basis of the value
of 5mm thickness.

70.06 7006.00.00 Glass Of 70.03, 70.04 Or sqm 5.00

70.05, Bent, Edge-Worked,
Engraved, Etc.

71.17 7117.19.00 Other imitation jewelry kg 5.00

without gold plated
With gold plated kg 8.00
 12

Minimum
Heading HS Code Description of Goods Unit Value
USD /Unit
(1) (2) (3) (4) (5)

72.06 All HS Code Iron and non-alloy steel in Metric 380.00

ingots or other primary forms Ton
(excluding iron of heading
72.03)

72.07 All HS Code semi-finished products of Metric 380.00

iron and non-alloy steel Ton

72.13 All HS Code Bars and rods, hot-rolled, in Metric 400.00

irregularly wound coils, of Ton
iron or non-alloy steel.

72.14 All HS Code Other bars and rods of iron Metric 400.00
or non-alloy steel, not further Ton
worked than forged, hot-
rolled, hot-drawn or hot-
extruded, but including those
twisted after rolling

72.15 All HS Code Other bars and rods of iron Metric 400.00
or non-alloy steel. Ton

72.18 All HS Code Stainless steel in ingots or Metric 380.00

other primary forms; semi- Ton
finished products of stainless
steel

72.24 All HS Code Other alloy steel in ingots or Metric 380.00

other primary forms; semi- Ton
finished products of other
alloy steel

73.15 7315.11.10 Bicycle parts (Roller Chain) kg 2.50

73.17 7317.00.00 Nails, tacks, drawing pins, kg 1.50
corrugated nails, staples
(other thanthose of heading
83.05) and similar articles, of
iron or steel, whether or not
with heads of other material,
but excluding such articles
with heads of copper.
73.18 All HS Code Coach screws, all wood kg 2.00
screws, Screws hooks &
rings, Tapping screws and
other similar products
 13

Minimum
Heading HS Code Description of Goods Unit Value
USD /Unit
(1) (2) (3) (4) (5)
7318.23.10 Rivets kg 2.50
7318.23.90

73.20 All HS Code Springs and leaves for kg 1.50

springs, of iron or steel

73.23 7323.93.00 Table, kitchen or other kg 2.00

household articles of
stainless steel
7323.99.90 Other kg 3.00
73.24 7324.10.00 SS Sinks kg 2.50

76.04 All HS Code Aluminum bars, rods & kg 30% in

profiles addition of
LME
Aluminium
price.

82.12 8212.10.00 Razors (One-time use):

1 Blade u 0.06
2 Blade u 0.07
3 Blade u 0.15
Razors (replaceable):
1 Blade u 0.18
2 Blades u 0.65
3 Blades u 2.25
4 Blades u 3.00
5 Blades u 4.00

83.01 All HS Code Locks for motor vehicles, kg 2.50

(excluding other locks clasps and frames
8301.10.00, with clasps, incorporating
8301.30.00 & locks and parts, key
door locks of presented separately
HS Code
8301.40.90)
8301.10.00 Padlocks kg 2.50
8301.30.00 Locks for furniture kg 3.00
8301.40.90 Door locks kg 4.00

84.15 8415.10.90 “Split-system” air

conditioning machine:
 14

Minimum
Heading HS Code Description of Goods Unit Value
USD /Unit
(1) (2) (3) (4) (5)
Up to 12000 BTU u 175.00
Up to 18000 BTU: u 200.00
Up to 24000 BTU: u 225.00
Up to 30000 BTU: u 300.00
Up to 36000 BTU: u 350.00
Up to 42000 BTU: u 425.00
Up to 48000 BTU: u 450.00
Window or wall types, self- u 10% (ten
contained air conditioning percent) value
machine will be less
from similar
capacity/
specifications
of split system
air
conditioning
machine.

8415.90.10 Parts, Indoor unit:

Up to 12000 BTU u 50.00
Up to 18000 BTU: u 57.00
Up to 24000 BTU: u 62.00
Up to 30000 BTU: u 85.00
Up to 36000 BTU: u 100.00
Up to 42000 BTU: u 120.00
Up to 48000 BTU: u 130.00
Parts, Outdoor unit
Up to 12000 BTU: u 115.00

Up to 18000 BTU: u 133.00

Up to 24000 BTU: u 143.00
Up to 30000 BTU: u 195.00
Up to 36000 BTU: u 230.00
Up to 42000 BTU: u 280.00
Up to 48000 BTU: u 300.00

8415.90.91 Parts of air-conditioner kg 3.00

8415.90.90
 15

Minimum
Heading HS Code Description of Goods Unit Value
USD /Unit
(1) (2) (3) (4) (5)

8481.80.29 Complete Taps & Cocks kg 3.00

84.81 8481.80.90
8481.90.10 Parts of Taps & Cocks kg 2.50

84.82 8482.10.00 Ball bearing kg 4.00

85.01 8501.10.10 Fan motor fitted with kg 3.50

revolving mechanism
(Motors of an output not
exceeding 37.5W)
85.01 8501.20.10 Fan motor fitted with kg 3.50
revolving mechanism
(Universal AC/DC motors of
an output not exceeding
37.5W)
85.04 8504.31.00 Electrical transformers other kg 4.50
8504.32.00 than liquid dielectric
8504.33.00 transformers
8504.34.00

85.04 8504.40.10 Mobile and other battery u 1.00

charger (less than 10 VA)

85.06 8506.10.00 Dry cell Battery:

D size (non-alkaline) u 0.40
C size (non-alkaline) u 0.35
AA size (non-alkaline) u 0.10
AAA size (non-alkaline) u 0.08
AA size (alkaline) u 0.30
AAA size (alkaline) u 0.25
Other size (alkaline) u 0.80
8506.50.00 Lithium battery u 0.30
8506.60.00 Air-Zinc battery u 0.10

85.09 8509.40.00 Food grinder and mixer;

Fruit or vegetable juice
extractor:
Single u 4.00
2 in 1 u 5.00
3 in 1 u 6.00
4 in 1 u 10.00
 16

Minimum
Heading HS Code Description of Goods Unit Value
USD /Unit
(1) (2) (3) (4) (5)
85.10 8510.10.00 Shaver, hair clippers and u 7.00
8510.20.00 hair-removing appliances,
8510.30.00 with self-contained electric
motor

85.13 8513.10.90 Other lamps u Number of

LED in unit X
(First LED
$0.35,
subsequent
each LED
$0.02)
85.16 8516.31.00 Hair dryers u 3.00
8516.32.00 Other hair dressing apparels u 3.00
8516.40.90 Electric Smoothing irons
(other):
1000 Watt u 3.25
1100 Watt u 3.50
1200 Watt u 3.75
1500 Watt u 4.00
1600 Watt u 4.25
2000 Watt u 4.50
2200 Watt u 5.00
2300 Watt u 5.25
8516.50.00 Microwave ovens u 2.00/L
8516.60.00 Cookers (for rice):
Capacity 1.8 Litres u 8.00
Capacity 2.2 Litres u 9.00
Capacity 2.8 Litres u 10.00
Capacity 3.2 Litres u 12.00
8516.60.00 Other ovens; cookers (except u 6.00
rice cooker), cooking plates,
boiling rings, grillers and
roasters
8516.71.00 Coffee or tea maker:
Capacity 1.0 Litres u 6.00
Capacity 1.2 Litres u 8.00
Capacity 1.5 Litres u 9.00
8516.72.00 Toasters u 5.00
 17

Minimum
Heading HS Code Description of Goods Unit Value
USD /Unit
(1) (2) (3) (4) (5)

85.17 8517.13.00 Smart Phones:

1. Display up to 4.5'' :
up to [8GB ROM + 1GB pc 25.00
RAM]
above [8GB ROM +1GB pc 30.00
RAM]
2. Display above 4.5" :
up to [8GB ROM + 1GB pc 35.00
RAM]
above [8GB ROM +1GB pc 40.00
RAM]
তদব, ত ই সকল তমাবাইল তফাদনর মূল্য সাংবিষ্ট প্রস্তুতকারী প্রবতষ্ঠাদনর
ওদয়বসাইদে পাওয়া াইদব তসই সকল তমাবাইল তফাদনর তক্ষদে ওদয়বসাইদে
প্রকাবশত মূল্যদক ববদবচনায় লইয়া শুল্কায়নদ াগ্য মূল্য বনর্ থারণ কবরদত হইদব।

8517.14.00 Cellular (Mobile/Fixed pc 6.00

Wireless) Telephone Set
Excl. Smart Phone
তদব, ত ই সকল তমাবাইল তফাদনর মূল্য সাংবিষ্ট প্রস্তুতকারী প্রবতষ্ঠাদনর
ওদয়বসাইদে পাওয়া াইদব তসই সকল তমাবাইল তফাদনর তক্ষদে ওদয়বসাইদে
প্রকাবশত মূল্যদক ববদবচনায় লইয়া শুল্কায়নদ াগ্য মূল্য বনর্ থারণ কবরদত হইদব।

85.24 সাংবিষ্ট এইচএস Mobile Panel (LCD, LED,

তকাি OLED) :
For feature or normal phone kg 60.00
For smart phone kg 80.00

85.32 All HS Code Electrical capacitors, fixed kg 4.00

variable or adjustable (pre-
set).

85.35 8535.10.00 Fuses, >1000 V kg 1.50

85.36 8536.10.00 Fuses, =<1000 V kg 1.50

8536.50.00 Other switches kg 6.00
8536.61.00 Lamp holders kg 5.00
8536.69.10 Plug/socket. etc. kg 5.00
8536.69.90

85.38 8538.90.90 Switch socket parts kg 4.50

 18

Minimum
Heading HS Code Description of Goods Unit Value
USD /Unit
(1) (2) (3) (4) (5)
85.42 8542.39.10 SIM card :
32K storage capacity u 0.55
64K storage capacity (native) u 0.65
64K storage capacity(java) u 0.75

87.11 All HS Code Motor vehicles/ motorcycle kg 4.00

parts & accessories
87.12 Three wheeled vehicle parts kg 3.00
& accessories (All Country)
87.08
87.14
(Excluding
bicycle
parts)

87.08 All HS Code Used parts of motor vehicle kg 3.00

imported complying
conditions as stated against
heading 87.08 in part “KA”
(list of controlled goods) of
annexure-1 of Import Policy
Order 2015-2018

87.12 All HS Code Bicycle/bicycle parts:

87.14 Steel kg 1.50
87.15 Alloy kg 3.50

90.28 9028.30.10 KWH meter: including pre-

9028.30.20 payment, programmable and
9028.30.90 other type
9028.30.10 Kilowatt-Hour Meter
Single phase u 12.00
Two phases u 15.00
Three phases u 20.00
9028.30.20 Pre-Payment, Programmable
Multi-Function Elec.
Programmable Multi-Tariff
Electric Kwh Meter
Single phase u 12.00
Two phases u 15.00
Three phases u 20.00
 19

Minimum
Heading HS Code Description of Goods Unit Value
USD /Unit
(1) (2) (3) (4) (5)
9028.30.90 Other Electricity Meters
Single phase u 12.00
Two phases u 15.00
Three phases u 20.00

9028.90.10 Electricity meter parts & kg 7.00

9028.90.20 accessories

94.01 All HS Code Seat kg 3.00

(Excluding (Visitor chair, revolving
9401.91.00, chair)
9401.99.00)
Sofa kg/ 200/seat or
seat 4.50/kg
whichever is
higher
9401.91.00 Parts of Seat kg 3.00
9401.99.00

94.03 All HS Code Other furniture kg 3.00/kg

(Excluding
9403.91.00,
9403.99.00)
9403.91.00 Parts of furniture kg 3.00/kg
9403.99.00

95.03 9503.00.90 Other (toys):

Friction type kg 6.00
Battery operated kg 6.50
Remote control battery kg 7.50
operated
Remote control rechargeable kg 10.00
battery operated
other toys (inflatable toys, kg 3.50
toy balloon, toy laser light,
glass marble, toy mask,
puffer toy etc.)

96.03 9603.21.00 Toothbrush u 0.15

 20

ব্যাখ্যা: এই প্রজ্ঞাপর্ধ্নি উর্ধ্েশ্য পূিণ র্ধ্ে-

( ) “Renowned Brand” অর্ থ খ্যাতনামা বা বহুল প্রচবলত বা
ববখ্যাত ব্র্যান্ড; এবাং
(খ) “General Brand” অর্ থ Renowned Brand নদহ এইরূপ
তকাদনা ব্র্যান্ড।
২। ক ার্ধ্না পর্ধ্েি াস্টমস রিউটি আর্ধ্িাপ রিবাি কের্ধ্ে ন্যযনতম মূল্যর্ধ্ শুল্কায়নর্ধ্ াগ্য
মূল্য রবর্ধ্বিনা রির্ধ্ত িইর্ধ্ব।

৩। দফা (২) এ ািা র ছুই থাকু না ক ন, ক ার্ধ্না পর্ধ্েি কের্ধ্ে উৎস কদশ, ব্র্যান্ড, মর্ধ্িল
ইতযারদ রবর্ধ্বিনায় উিাি ন্যযনতম মূল্য অর্ধ্পো উচ্চতি শুল্কায়নর্ধ্ াগ্য মূল্য রিি িা
াইর্ধ্ব।

৪। ত সকল পদণ্যর ন্যযনতম মূল্য রনর্ োিণ িা িয় নাই কসই স ল পদণ্যর তক্ষদে শুল্ক
মূল্যায়ন (আমোবন পদণ্যর মূল্য বনর্ থারণ) বববর্মালা, ২০০০ অনু ায়ী শুল্কায়নর্ধ্ াগ্য মূল্য
রনর্ োিণ রির্ধ্ত িইর্ধ্ব:

তর্ধ্ব শতে থার্ধ্ ক , এই প্রজ্ঞাপন দ্বারা িরিত প্রজ্ঞাপর্ধ্নি অর্ীন ক ার্ধ্না পদণ্যর
ন্যযনতম মূল্য রনর্ োরিত থার র্ধ্ল িরিত প্রজ্ঞাপর্ধ্নি ন্যযনতম মূল্যর্ধ্ রবর্ধ্বিনায় আরনয়া
শুল্ক মূল্যায়ন (আমোবন পদণ্যর মূল্য বনর্ থারণ) বববর্মালা, ২০০০ অনু ায়ী উিাি
শুল্কায়নর্ধ্ াগ্য মূল্য রনর্ োিণ রির্ধ্ত িইর্ধ্ব।

৫। কপার, এযালুবমবনয়াম, বস্টল, প্লাবস্টকসহ অন্যান্য র্াতব ও অর্াতব পোদর্ থর তক্ষদে

আন্তজথাবতক স্বীকৃত উৎস, ত মন- Platts, London Metal Exchange অর্ থাৎ
LME ইতযাবে তত ববণ থত মূল্য অদপক্ষা কম মূদল্য শুল্কায়নদ াগ্য মূল্য বনর্ থারণ করা
াইদব না।

৬। Platts, LME ইতযাবেদত ববণ থত মূল্য বনর্ থারদণর তক্ষদে তপ্রাফরমা ইনভ্দয়দসর
তাবরদির মূল্যদক বভ্বত্ত বহদসদব ববদবচনা কবরদত হইদব।

৭। ২৪ তম, ২০২১ বিষ্টাব্দ তমাতাদবক ১০ জ্জযষ্ঠ, ১৪২৮ বঙ্গাব্দ তাবরদি জািীকৃত প্রজ্ঞাপন
এস,আর,ও নাং ১৩৩-আইন/ ২০২১/২২/কাস্টমস এতদ্বািা রবহত িা িইল।

৮। এই প্রজ্ঞাপন ৯ জুন, ২০২২ বিষ্টাব্দ তাবরদি কা থকর হইদব।

িাষ্ট্রপরতি আর্ধ্দশক্রর্ধ্ম

স্বাক্ষবরত/-
আবু তহনা তমাোঃ রহমাতুল মুবনম
বসবনয়র সবচব।