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Utilization Permission (UP)

View Procedure

Procedure NameUtilization Permission (UP)

Utilization Permission (UP)

Category                                             : Permit

Renewal Frequency of the Permit   : Fresh issuance for each valid utilization declaration  

Issuing Ministry                                 : National Board of Revenue  

Issuing Authority/Incumbent Office: 


Customs Bond Commissionerate

342/1, Segunbagicha, Dhaka-1000


Fax: +880-2-9341076

Tel: 88-02-9347000

Required Documents


Documents Titles


Back to Back Letter of Credit/Sales Contract/Import Permit

Alternatively, Sales contract or Import Permit can also serve the purpose

Proforma Invoice

By the authorized agent of the foreign manufacturers/suppliers

Utilization Declaration

Master LC

Opened by the Banks

Process Steps

Step 1

 Bonder comes with required documents and duly fills-in UP Application From and submits the papers to the CBC Data Entry Kiosk

Step 2

Data are entered into the Bond Management Information System (BMIS) and a physical file consisting of the required documents and UP application form

Step 3

Application is assigned to an Assistant Revenue Officer (ARO) automatically by the BMIS and the respective physical file is sent to the ARO by Desk Clark

Step 4

ARO checks the application in online and verifies the physical documents

Step 5

 ARO sends the application to Revenue Officer (RO) through the BMIS

Step 6

RO checks the application online and, if required, the physical documents

Step 7

ARO send the application to Assistant Commissioner (AC) or the Deputy Commissioner (DC) of CBC office

Step 8

If the value of UP remains less than USD 80,000 then the AC or the DC approves the application. If UP’s value is more than 80,000 then the AC or DC send the file to the Joint Commissioner or Additional Commissioner (ADC)  

Step 9

UP and note sheet are printed in the CBC data entry kiosk and put inside the physical file

Step 10

UP is dispatched to the respective bonder

Official Time Limit: 1-2 days

License Fee: No fee is required   

Process Map

CategoryNational Board of Revenue (NBR)

The following form/s are used in this procedure
TitleDescriptionCreated DateUpdated DateIssued By
Utilization Permission Application Form09-10-201709-10-2017Bangladesh CustomsThis is Dowload File
This procedure applies to the following measures
NameMeasure TypeAgencyDescriptionCommentsLegal DocumentValidity ToMeasure Class
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