Export & Import Support in Bangladesh

Export and import in Bangladesh is a chain of compliance steps, and each link involves a different authority: CCI&E for registration, the authorised dealer (AD) bank for letters of credit and foreign exchange, the National Board of Revenue's Customs wing for clearance and duty, and the VAT system for input credit and returns. A gap anywhere in the chain shows up as goods stuck at port.

This page looks at the whole trade cycle. If you only need the CCI&E registration certificates, see our IRC and ERC page, and for help resolving a specific IRC problem such as a slab increase or category change, see our IRC consulting page. Our role is to keep the chain consistent from registration to final VAT return.

Registrations you need before the first shipment

• Trade license from the local authority for the business premises
• e-TIN of the business and VAT BIN, since both are quoted on customs and bank documents
• IRC (commercial or industrial) to import, or ERC to export, from CCI&E
• Membership certificate of a recognised chamber or trade association, commonly required for IRC/ERC
• Sector-specific permits where goods are regulated, such as BSTI, DGDA, plant quarantine or other clearance
• BIDA, BEZA or BEPZA registration for industrial and foreign-invested importers where applicable

Banking and foreign exchange

Most imports are paid through letters of credit, documentary collections or other modes opened at an AD bank, following Bangladesh Bank's Guidelines for Foreign Exchange Transactions and the Foreign Exchange Regulation Act 1947. The bank checks your IRC, its value limit, the HS code, and any import restrictions before opening the LC. Import payments are reported to Bangladesh Bank through the bank's systems.

Exporters must declare exports to their bank (the EXP form process) and repatriate export proceeds within the period allowed by Bangladesh Bank. Unrealised proceeds trigger follow-up from the bank, so tracking receivables by shipment matters as much as the shipping itself.

Import Policy, Export Policy and HS classification

The Import Policy Order and Export Policy, issued under the Import and Export (Control) Act 1950, list goods that are banned, restricted or conditionally importable or exportable. Each product is identified by its HS code, and that code determines customs duty, supplementary duty, regulatory duty, VAT and advance tax rates under the current Finance Act and customs tariff.

Getting the HS code right before signing a purchase contract is the single best way to avoid surprises. A misclassified item can lead to reassessment, fines and delays at the port.

Customs clearance and taxes at import

Goods are declared through a customs clearing and forwarding (C&F) agent using a bill of entry lodged on ASYCUDA World. Customs assesses duties and taxes, may physically examine the goods, and releases them after payment. Import VAT paid at the port can be claimed as input tax by a VAT-registered business on its Mushak 9.1 return, while advance income tax (AIT) collected at import is adjustable against final tax liability where the law allows.

Exporters file bills of export, and in many cases can obtain duty drawback, bonded warehouse facilities or VAT zero-rating on exports, subject to the relevant rules.

Common compliance mistakes

• Opening an LC above the IRC value slab or after the IRC renewal has lapsed
• Importing restricted items without the required permit or certificate
• HS code mismatch between proforma invoice, LC and bill of entry
• Not claiming import VAT as input tax because the BIN or documents were wrong
• Export proceeds not realised or not reconciled within Bangladesh Bank's time limits

How the process works

1. Trade model reviewWe understand what you will import or export, from where, in what volume, and whether you trade or manufacture.
2. RegistrationsWe obtain or update the trade license, TIN, BIN, chamber membership and IRC or ERC in the correct order.
3. HS code and policy checkWe check HS classification, Import or Export Policy conditions and estimated duties before you contract.
4. Bank readinessWe help prepare the documents your AD bank needs to open LCs or handle export proceeds.
5. VAT and tax integrationWe make sure import VAT, AIT and export documents flow correctly into your VAT returns and tax records.
6. Ongoing renewalsIRC, ERC, chamber membership and other permits are renewed on time each year.

Typical timeline: Setting up the registrations for a new importer or exporter typically takes from a few weeks to a couple of months, depending on documents, sector permits and the processing of CCI&E and other authorities.

How Tax & VAT Associates helps

• End-to-end setup of trade license, TIN, BIN, chamber membership and IRC/ERC
• Pre-shipment HS code, policy restriction and landed cost review
• Document checklists for AD bank LC opening and export proceeds reporting
• Integration of import VAT and AIT with Mushak 9.1 returns and income tax
• Annual renewal management for all trade-related licenses

Frequently asked questions

Related services

Last reviewed: 6 October 2026. Bangladesh tax and regulatory rules change with each Finance Act, SRO and authority circular. This page is general guidance; confirm current requirements for your case before filing.