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
DESCRIPTION
CD
TTI
Garlic, fresh or chilled
5
0
2
0
0
7.0
Dates, fresh
0
O
5
5
0
10.0
Pepper, neither crushed nor ground
25
20
5
0
3
58.6
Cardamoms: Neither crushed or ground, excluding
wrapped/canned up to 2.5 Kg
25
20
LO
5
0
3
58.6
Seeds of Cumin: Neither crushed or ground, excluding
wrapped/canned up to 2.5 Kg
25
20
LO
5
3
0
58.6
Ginger: Neither crushed
or ground, excluding
wrapped/canned up to 2.5 Kg
5
Turmeric (Curcuma)
Other maize, excluding wrapped/canned up to 2.5 kg
Husked (brown) rice
5
0
15
Semi-milled or wholly milled rice
Maize (corn) starch
15
O
15
15
552 555
0
Crude palm oil imported by VAT registered edible oil
refinery industries
10
15
0
5
10.0
10.0
2.0
5
25.8
5
25.8
5
20
67.0
32.0
Palm oil (excluding crude) & its fractions, not else
specified, including refined palm oil
15
0
LO
5
20.0
Refined palm kernel/Babassu oil & fractions, not
chemically modified
25
15
5
5
ст
55.0
Salt (other than pure sodium chloride) solution, salt
boulder for crushing & salt in bulk
25
20
15
LO
5
5
3
89.3
Sugars, pure (excluding glucose, etc); sugar ethers and
salts, etc.
10
15
LO
5
0
O
37.0
Source: Operative Tariff Schedule, National Board of Revenue
CPD (2022): State of the Bangladesh Economy in FY2021-22 (Third Reading)
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