The Customs Act, 1969

(ACT NO. IV OF 1969)





An Act to consolidate and amend the law relating to customs. 1 2

WHEREAS it is expedient to consolidate and amend the law relating to the levy and collection of customs-duties and to provide for other allied matters;

It is hereby enacted as follows -

TABLE OF CONTENTS


SI. No. 
    Chapter     Subject
1
Chapter I    
Preliminary
2
Chapter II    
Appointment Of Officers Of Customs And Their Powers
3
Chapter III    
Declaration Of Ports, Airports, Land Customs- Stations, Etc.
4
Chapter IV    
Prohibition And Restriction Of Importation And Exportation
5
Chapter V    
Levy Of, Exemption From And Repayment Of, Customs-Duties
6
Chapter VI   
 Drawback
7
Chapter VII   
 Arrival And Departure Of Conveyance
8
Chapter VIII    
General Provisions Affecting Conveyances At Customs-Stations
9
Chapter IX    
Discharge Of Cargo And Entry Inwards Of Goods
10
Chapter X   
 Clearance Of Goods For Home-Consumption
11
Chapter XI    
Warehousing
12
Chapter XII    
Transhipment
13
Chapter XIII    
Transit Trade
14
Chapter XIV    
Exportation Or Shipment And Relanding
15
Chapter XV    
Special Provisions Regarding Baggage And Goods Imported Or Exported By Post
16
Chapter XVI    
Provisions Relating To Coastal Goods And Vessels
17
Chapter XVII    
Offences And Penalties
18
Chapter XVIII    
Prevention Of Smuggling - Powers Of Search, Seizure And Arrest-Adjudication Of Offences
19
264Chapter XVIIIA    
Alternative Dispute Resolution
20
Chapter XIX    
Appeals And Revision
21
Chapter XX    
Miscellaneous




1 Throughout this Act, the words “Bangladesh”, “Government” and “Taka” were substituted for the words “Pakistan”, “Central Government” or “Provincial Government” or “Central or Provincial Government” and “rupees” respectively by section 11 of the Finance Act, 1980 (Act No. XXIII of 1980)
2 Throughout this Act, the words “Commissioner of Customs”, “Additional Commissioner of Customs”, “Assistant Commissioner of Customs”, “Deputy Commissioner of Customs” and “Joint Commissioner of Customs” were substituted for the words “Collector of Customs”, “Additional Collector of Customs”, “Assistant Collector of Customs”, “Deputy Collector of Customs” and “Joint Collector of Customs” by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)
264 CHAPTER XVIIIA and under this chapter `section 192A, 192B, 192C, 192D, 192E, 192F, 192G, 192H, 192I, 192J and 192K ` were inserted by section 7 of the Finance Act, 2011 (Act No. XII of 2011).



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Ministry of Law, Justice and Parliamentary Affairs