To inspire and accelerate export oriented trade, the Bangladesh Government is providing cash incentives against export of goods. Under the provisions of WTO, countries graduated from Least Developed Country (LDC) status are considered ineligible for allowing incentives. As Bangladesh is on the way to graduate from LDC on 2026, and absence of export incentives provision afterwards might hamper the export growth, so the government has opted for a gradual phase-out approach on the export incentives. Bangladesh Bank issued a circular on January, 2024 announcing that, instead of cash incentives on export of goods under specific 43 sectors as mentioned on the former circular issued on August, 2023, the current circular’s incentive structure shall be applicable for the period starts from January 1, 2024, and lasts until June 30, 2024. Other all the applicable terms and conditions as specified in the circulars’ shall remain unchanged.v