Internal Resource Department

Ministry of Finance

July 17, 2000

In exercise of the power, conferred by the the Section 19 of Customs Act-1969, Article 14 of VAT Act-1991, Rules 17A of Income Tax Rules- 1984 and Article 7 of Finance Act-1997, the Government, in consultation with the National Board of Revenue (NBR), rebates all additional duties, VAT, SD, AVT & Infrastructure Development Surcharge except 15% Customs Duty on imported Foods, Cigarette & Drinks to be sold to foreign investors & their foreign official/technician by the BEPZA Commissionerate.

Note: Please find attached original rules in Bengali