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Investor Presentaiton

Independent Review of RBD Bangladesh's Development High Incidence of Tax on Some Imported Essential Food Items SD VAT AIT AT RD EXD TTI CD 25 20 5 0 3 0 58.6 25 20 15 25 20 25 20 15 5 33 50 55 3 LO LO 0 89.3 58.6 5 25 20 25 20 15 55 33 05 89.3 58.6 89.3 DESCRIPTION Fresh or chilled, other cuts of bovine meat with bone Fresh or chilled boneless bovine meat, wrapped/canned up to 2.5 kg Fresh or chilled other cuts of meat of sheep,with bone Frozen cuts and offal of chicken, wrapped/canned up to 2.5 kg Fish (ruhi, katla, pangash, karp & alike), excluding wrapped/canned up to 2.5kg Hilsha fish (excluding wrapped/canned up to 2.5 kg) Milk & cream of greater than 1% but less than or equal to 6% fat, not concentrated or sweetened, wrapped/canned up to 2.5 kg Milk & cream in powder forms less than or equal to 1.5% fat, concentrated or sweetened, in retail packing up to 2.5kg Milk and cream in solid forms of less than or equal to 1.5% fat imported by VAT registration milk and milk product Milk and cream in powder excluding powder, granules or other solid from and imported VAT registered companies Milk and cream in powder excluding Powder, granules or other solid from and imported VAT registered companies Tomatoes, fresh Onions, fresh or chilled 25 0 15 LO 5 LO 3 58.6 25 20 15 LO 10 0 15 LO 0 5 5 3 89.3 5 5 37.0 10 0 15 LO 5 LO 5 0 37.0 10 0 15 5 LO 5 0 37.0 25 5 20 5 0 0 0 35 58.6 10.0 CPD (2022): State of the Bangladesh Economy in FY2021-22 (Third Reading) Source: Operative Tariff Schedule, National Board of Revenue 36
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