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Border Trade with India and Land Custom Station (LCS)

Type: Rules

Issuing Agency: National Board of Revenue (NBR)

Responsible Agency: National Board of Revenue (NBR)

Issuing Date: 01-06-1972

Border Trade with India and Land Custom Station (LCS)

[ Published in the Bangladesh Gazette. Part I. dated the 1st June, 1972 ]

Government of The People's Republic of Bangladesh

Ministry of Finance

National Board of Revenue

( Customs )

NOTIFICATION

S.R.O. 14/D/CUS/72-29th April 1972-In exercise of the powers conferred by section 19 of the Customs Act, 1969 (IV of 1969) and under sub-section I of section 7 of the Sales Tax Act, 1951 (III of 1951), the Government of Bangladesh is pleased to exempt-from the whole of Customs duties and Sales Tax leviable on import and export of goods specified in columns 1 and 3 of the table below (corresponding to the columns 1 and 3 of the Annexure to schedule B of the Trade Agreement between Bangladesh and India, 1972) to the extent of quantities specified in columns 2 and 4 of the table (corresponding to columns 2 and 4 the said Annexure) :

Provide that -

(a) these goods pass through the Land Customs Stations established for the purpose;

(b) the exports and imports are made by persons living in areas, other than municipal areas, within eight kilometers (5 miles) on either side of the international boundary and holding special permits issued by their respective competent authority;

(c) no person crosses the border for this purpose more than once a day in each direction on any two specified days of a week or on any additional number of days as may be mutually agreed between the concerned competent authorities in India and Bangladesh.

TABLE

PART I - Mizoram - Chittagong Hill Tracts Sector

Mizoram to Chittagong		Chittagong to Mizoram
Name of commodities	Quantities allowed to be carried	Name of commodities	Quantities allowed to be carried

(1)		(2)		(3)		(4)
	1. Til Seeds		Head load		1. Gur		Head load
2. Raw Cotton		Do.		2. Onion and Garlic		Do.
3. Chillies		Do.		3. Fish fresh and dried		Do.
4. Forest produce (Including timber unclassed, agarwood, cane, thatching grass, firewood and bamboos)		Boat load raft or cart load		4. Poultry and eggs		Do.
5. Fresh fruits		Head load		5. Vegetables including potatoes		Do.
6. Milk and Milk products		Do.		6. Fresh fruits		Do.
				7. Chhana and sweet- meats		1 Kilogram.
				8. Betel nuts		1/ 2Kilogram.
				9. Betel leaves		Head load.
				10. Spices		2 Kilograms
				11. Earthen-ware		Head load.
				12. Tea		1 Kilogram

PART II - Khasi, Jaintia and Garo Hills - Sylhet Mymensingh Sector

For export from Khasi, Jaintia and Garo Hills to Sylhet and Mymensingh				For export from Sylhet and Mymensingh to Khasi, Jaintia and Garo Hills
Name of commodities		Quantities allowed to be carried		Name of commodities		Quantities allowed to be carried
(1)		(2)		(3)		(4)
1. Fresh fruits		Head load		1. Fish, fresh and dried.		Head load
2.Vegetables (including potatoes)		Do.		2. Poultry and eggs		Do.
3. Forest produce (Including timber unclassed, agarwood, cane, thatching grass, firewood and bamboos).		Boat load, raft or cart load		3. Vegetables		Do.
4. Ginger, Turmeric, Chillies and Tejpatta.		Head load		4. Betel nuts		1 Kilogram
5. Onins		Do.		5. Betel Leaves		Head load
6. Tapioca	Do.		6. Spices		2 Kilograms
7. Milk and milk products	Do.		7. Chhana and sweet-meats		1 Kilogram
8. Lime and Lime stone	Do.		8. Fresh fruits		Head load
9. Shingles and Boulders	Boat, raft or cart load
10. Sand	Do.
11. Betel leaves	Head load
12. Mustard Oil	1 Kilogram
13. Mustard seed	Head load

PART III - Cachar-Sylhet Sector

For export from Cachar to Sylhet		For export from Sylhet to Cachar
Name of commodities	Quantities allowed to be carried	Name of commodities	Quantities allowed to be carried
(1)	(2)	(3)	(4)
1. Forest produce (Including timber unclassed, agarwood, cane, thatching grass, firewood and bamboos).	Boat load, raft or cart load	1. Fish, fresh and dried	Head load
2. Kerosene oil	One bottle	2. Poultry and eggs	Do.
3. Vegetables (including potatoes)	Head load	3. Soap (washing)	1/2 Kilogram
4. Milk and Milk products	Do.	4. Spices including ginger	2 Kilograms
5. Soap (washing)	1/2 Kilogram	5. Onion and Garlic	Head load
		6. Fresh fruits	Do.
		7. Vegetables	Do.
		8. Chhana and sweet-meats	1 Kilogram.

PART IV - Tripura -Bangladesh Sector

For export from Tripura to Bangladesh		For export from Bangladesh to Tripura
Name of commodities	Quantities allowed to be carried	Name of commodities	Quantities allowed to be carried

(1)	(2)	(3)	(4)
1. Vegetables (including potatoes).	Head load	1. Poultry and eggs	Head load
2. Milk and Milk products	Do.	2. Chhana and sweet- meats	1 Kilogram
3. Forest produce (Including timber unclassed, agarwood, cane, thatching grass, firewood and bamboos).	Boat load, raft or cart load	3. Fish, fresh and dried	Head load
4. Till seeds	Head load	4. Vegetables	Do.
5. Fresh fruits	Do.	5. Onion and Garlic	Do.
6. Gram and pulses	Do.	6. Cocoanut (dry and green)	Do.
7. Kerosene	1 bottle	7. Fresh fruit	Do.
		8. Gram and pulses	Do.
		9. Betel leaves	Do.
		10. Spices	2 Kilograms

PART V - Rangpur (Bangladesh) - Assam (Bordering District) Cooch Behar / Jalpaiguri (West Bengal) Sector

Export from Assam (Bordering district) to Rangpur, Cooch Behar, Jalpaiguri (West Bengal) to Rangpur (Bangladesh)		Export from Rangpur (Bangladesh) to Assam (Bordering district) to Rangpur, to Cooch Behar, Jalpaiguri (West Bengal)
Name of commodities	Quantities allowed to be carried	Name of commodities	Quantities allowed to be carried

(1)	(2)	(3)	(4)
1. Fresh fruits	Head load	1. Fish	Head load
2. Vegetables (including potatoes)	Do.	2. Poultry and eggs	Do.
3. Spices	2 Kilograms	3. Tobacco	1 Kilogram
4. Firewood	Head load	4. Cocoanuts	Head load
5. Milk and milk products	Do.	5. Betel leaves	Do.
6. Tobacco	1 Kilogram	6. Spices	2. Kilograms
7. Washing soap	1/2 Kilogram	7. Salt	1 Kilogram
8. Bamboo	Boat load, raft or cart load	8. Fodder for cattle	Head load
9. Mustard oil	1 Kilogram	9. Bamboo	Head load raft or craft load
10.Mustard seed / rape seed	Head load	10. Thatching grass	Do
11. Cocoanut oil	1 Kilogram	11. Hogla leaves	Head load
		12.Firewood	Do
		13. Gur	Do
		14.Chhana and sweet-meats	Do

PART VI -Rest of Bangladesh - Rest of West Bengal

Export from West Bengal to Bangladesh		Export from Bangladesh to West Bengal
Name of commodities	Quantities allowed to be carried	Name of commodities	Quantities allowed to be carried
(1)	(2)	(3)	(4)
1. Fresh fruits	Head load	1. Fish	Head load
2. Vegetables	Do.	2. Poultry and eggs	Do.
3. Spices	2 Kilograms	3. Cocoanuts	Do
4. Milk and milk products	Head load	4. Spices	2 Kilograms
5. Gram and pulses	Do.	5. Betel leaves	Head load
6. Gur	Do.	6. Fodder / cattle	Head load
7. Firewood	Boat load, raft or cart load	7. Golpatta	Do
8. Bamboo	Do.	8. Chhana and sweet-meats	Do.
9. Thatching grass	Do.	9. Fresh fruits	Do.
10. Simul Cotton	Head load	10. Vegetables	Do
11. Mustard oil	1 Kilogram	11. Hogla leaves	Do.
12. Mustard seed / rape seed	Head load	12. Firewood	Do.
13. Cocoanut oil	1 Kilogram	13. Gur	Do.
		14. Simul Cotton	Do.
		15. Broomsticks	Do
		16. Bamboo	Boat, raft or cart load
		17. Thatching grass	Do.