Tax Incentives and Investment Conditions
3.7 Import duties
Import duties are paid by the importer as per the
rates specified by regulations.
Duty Type
Customs Duty (CD)
Following import duties are recoverable or adjustable:
- VAT
- Advance income tax (subject to minimum tax regulations and
taxable profit)
- Advance Tax
Bangladesh has a well developed Cost and Freight (CnF)
sector which provides comprehensive support to importers.
KPMG
Duty rate
0% to 25%
0% to 3%
Regulatory Duty (RD)
Supplementary Duty (SD)
0% to 500%
Value Added Tax
0% to 15%
Advance Income Tax
0% to 20%
Advance Tax (VAT)
0% to 5%
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firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Printed in Bangladesh.
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