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Disposal of vehicles and durable/semi-durable goods imported by diplomatic missions, diplomats, privileged organizations and persons shall be done in any of the following manners:

(a) Vehicles, durable or semi-durable goods imported without payment of d uties and taxes may be re-exported with permission from the commissioner through whose jurisdiction the goods were imported.

(b) A diplomatic mission / diplomat / privileged organization or person may sell / transfer such goods without payment of duties and taxes only to another diplomatic mission / diplomat/ privileged organization or person with prior permission from the National Board of Revenue.

(c) A diplomatic mission / diplomat / privileged organization or person may sell such goods to any non-privileged organization / person on payment of duties and taxes either expiry of 3 (three) years or on completion of assignment in Bangladesh.

(d) Vehicles/ durable or semi-durable goods may be sold/ transferred by diplomatic missions / diplomats as stated in sub-para (b) and (c) above only after obtaining a certificate from the Ministry of Foreign Affairs, Government of Bangladesh. A copy of the said certificate shall be endorsed to the Commissioner of Customs who would make necessary assessment and realize duties and taxes, if applicable. The privileged person/ organization concerned shall directly apply to the Commissioner for permission with a copy to the National Board of Revenue. The Commissioner shall issue necessary permission within 15 (fifteen) working days of receipt of the application with intimation to the Board.

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11y ago

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