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Regulatory Changes
Recent regulatory documents published in the portal’s source catalogue.
Open this tab to load recent updates.
Publication dates determine the order. Catalogue coverage may lag official publication; a newer date alone does not establish repeal. View Policy Change References
Virtual Trade Advisory
Bangladesh Trade Regulations · HS Code & Goods Checks · LC Conditions · Import–Export Guidance
Policy Search
HS Code & Goods Search
Latest Import Learning Articles
Import Policy Order 2026–2029 (IPO 26–29): English translation and official PDF
পর্ব ৩৪ · ২৯ অক্টোবর ২০২৬ Skimmed Milk Powder আমদানি: Food Clearance ও Commercial Payment Source-linked learningপর্ব ৩৩ · ২৮ অক্টোবর ২০২৬ Feed Mill-এর Maize আমদানি: DLS, Plant Quarantine ও Payment Source-linked learningপর্ব ৩২ · ২৭ অক্টোবর ২০২৬ Centrifugal Pump আমদানি: Advance TT ও Repayment Guarantee Source-linked learning
Read All Learning Articles →AI Search
Enter a word, phrase or question to find matching text in uploaded trade documents and selected website pages. Results include source passages, document status and page references.
For important trade decisions, confirm the cited text against the current authoritative instrument and professional review.
HS code review
HS code review
Tariff, policy, NBR unit values, land-port route, documents, clauses and citations in one result.
Policy automation hold — use the captured primary sources and human review
Source refresh: Not yet recorded. The issued Import Policy Order 2026–2029 and the Ministry revision updated through 24 September 2026 are available in Search. The earlier 2021–2024 policy and the pre-issuance draft are historical references. Product conditions, document sets, LC-clause cues and permission outcomes still require review against the current Bangla text and subsequent amendments.
Open Import Policy 2026–2029 (English translation) · Search updated sourcesEnter an HS Code or description. Exact 8-digit matches open the complete decision view.
Learning
Learning Centre
Build professional knowledge through subject packs, transaction practice, quizzes, verified references and business planning.
What supersedes what? Policy changes & official AD Forum originals →
AD Forum · English records
English reading copies, corrected dates and separately identified official originals.
Trade Finance & Foreign Exchange
Subject guide and examination practice.
Professional exam preparationAIBB and JAIBB · Coming soon
Preview the existing sample study packs. The complete exam-preparation service is coming soon.
View sample content → ImportImport Circular 30 (2026)
Import transactions, LC, BTB, UPAS, reporting and post-import controls.
Open module ↗ ExportExport Circular 26 (2026)
EXP, export documents, proceeds realization, retention and monitoring.
Open module ↗ Digital tradeDigital Trade
Electronic document presentation and the related banking control framework.
Open module ↗ GlobalGlobal Trade Finance
International trade products, payment methods and risk allocation.
Open module ↗ RiskTBML
Price, goods, route, party and document indicators for trade-risk review.
Open module ↗ FinancePIF Circular
Post import finance validity, tenor and transaction controls.
Open module ↗ Specialized zonesEPZ / BEZA
Zone permissions, import-export workflow and settlement controls.
Open module ↗ Professional studyCDCS Learn
Documentary credit rules, document examination and scenario practice.
Open module ↗Professional Glossary
Search 500 Trade Terms
Plain-language explanations linked to documentary-credit rules, Bangladesh regulation, customs, tax, digital trade and transaction checklists.
500 Built-In Terms20 Must-KnowOffline Search
20 Must-Know Terms
Tap a term to read the explanation.Transactions
Transaction practice
Choose the transaction, review the governing source and follow the document and approval checklist.
Import trade, LC, advance payment, IMP/OIMS, post-import evidence and specialized-zone imports.
EXP, shipping documents, proceeds realization, export services, specialized zones and ERQ.
Loans, overdrafts, guarantees, external borrowing and foreign-owned or controlled companies.
Service payments and current-account remittances other than import of goods and transportation services.
Professional Tools
Transaction Checklists And Document Rules
Choose a transaction, follow the source-backed steps, save progress locally and copy an audit-ready checklist.
20 Transactions160 Checklist StepsDocument Rule Map
LC Commission: Tax And VAT
Section 96 requires 5% income-tax deduction on LC commission. VAT is shown using an editable rate because the current service treatment/SRO must be confirmed.
Enter the commission amount.
Local / Taka LC Source Tax
Enter the goods description. The guide applies the product groups stated in Section 97: 1%, 2% or the general 3% rate. Distributor financing is selected separately.
Enter amount and goods.
Import-Stage AIT By HS Code
The exact 8-digit HS Code is matched against the built-in 2026–27 tariff index. This is import-stage AIT, not local-LC source tax.
Enter an exact HS Code.
Non-Resident Payment: Section 119 Income Tax And Imported-Service VAT
The calculator uses the working rate shown for the selected payment category and recipient type. The rate is auto-filled but remains editable and is not a deemed legal conclusion. The payment description, recipient type, treaty position and NBR certificate control the final rate. Imported-service VAT is assessed separately.
Describe the actual payment. Meaning-based matching may suggest another category, but a yellow note will ask you to confirm it before reliance.
For deduction, enter the gross bill amount. For applicant-bears-tax, enter the amount the beneficiary must actually receive.
Starts at 10% for the default company/entity consultancy scenario. It remains editable and is not deemed final; confirm the exact payment category, recipient type, treaty and NBR certificate.
At a 10% statutory rate, tax borne by the applicant equals 11.11% of the net remittance.
Describe or select the payment category and enter an amount.
Calculation Control: Deduction scenario: tax = gross bill × rate; remittance = gross bill − tax. Applicant-bears-tax scenario: grossed-up base = net remittance × 100 ÷ (100 − rate); tax = grossed-up base − net remittance. At the 10% default, bill 100 gives tax 10 and remittance 90; net remittance 100 gives grossed-up base 111.11 and tax 11.11.
View Embedded Section 119 Working Rate Schedule
| Item | Payment Description | Natural Person | Other Person / Entity |
|---|---|---|---|
| 1 | Adviser / Consultant Fee | 20% | 10% |
| 2 | Pre-Shipment Inspection Fee | 20% | 20% |
| 3 | Professional Service Fee | 20% | 10% |
| 4 | Technical Service / Know-How / Assistance | 20% | 10% |
| 5 | Architecture / Interior / Landscape / Fashion / Process Design | 15% | 15% |
| 6 | Certification / Rating Fee | 15% | 15% |
| 7 | Satellite / Airtime / Frequency / Channel Payment | 20% | 20% |
| 8 | Legal Service Fee | 20% | 20% |
| 9 | Event Management / Management Service | 20% | 20% |
| 10 | Commission | 15% | 15% |
| 11 | Royalty / Licence / Intangible Property | 20% | 20% |
| 12 | Interest | 10% | 10% |
| 13 | Advertisement Broadcasting | 15% | 15% |
| 14 | Advertisement Making / Digital Marketing | 10% | 10% |
| 15 | Sea / Air Transport Under The Specified Provisions | 6% | 6% |
| 16 | Contractor / Subcontractor / Manufacturing / Process / Conversion / Civil Work Bill | 6% | 6% |
| 17 | Supply Of Goods Bill | 6% | 6% |
| 18 | Capital Gain | 15% | 15% |
| 19 | Insurance Premium Fee | 5% | 5% |
| 20 | Rent Of Machinery / Equipment | 7.5% | 7.5% |
| 21 | Dividend | 25% | 20% |
| 22 | Artist / Singer / Sportsperson Payment | 30% | 30% |
| 23 | Salary / Remuneration | 30% | 30% |
| 24 | Petroleum Operation Exploration / Drilling Bill | 5.25% | 5.25% |
| 25 | Coal / Oil / Gas Exploration Survey Bill | 15% | 15% |
| 26 | General Insurance Surveyor Fee | 5.25% | 5.25% |
| 27 | Oil / Gas Field To Refinery Connection Service | 5.25% | 5.25% |
| 28 | Bandwidth Bill | 10% | 10% |
| 29 | Courier Service Bill | 10% | 10% |
| 30 | Any Other Payment Taxable Under Section 119 | 20% | 20% |
Imported-Service VAT — Finance Act 2026 Decision Gate And Formula
Current rule from 1 July 2026: Finance Act 2026 replaced VAT Act section 20. Except a current First Schedule exemption, an imported service is taxable at 15%; the bank, financial institution or authorised foreign-exchange dealer collects VAT on full or partial payment. The calculator will not produce an amount until recipient status, exemption review and payment date are recorded.
This control implements the law effective from 1 July 2026.
Required for an exemption or any rate other than 15%.
Finance Act 2026 section 20 sets 15%. A different rate is only a documented override.
Credit is blocked unless the Treasury challan is verified; all section 46 conditions still apply.
Complete the recipient, exemption and payment-date gates to assess imported-service VAT.
Important: A foreign payment is not itself a service. Interest, dividend, capital gain and payment for goods remain separate. For an actual imported service, the current starting rule is 15% unless a supported First Schedule or SRO exemption applies. The auto value for applicant-borne income tax remains a working section 32 assumption and needs contract/legal support.
Version Control: The non-resident selector follows the Withholding Tax Rules 2026 amendment dated 5 July 2026 and effective from 1 July 2026. Confirm treaty relief, an NBR no/reduced-rate certificate, the current VAT treatment and the institution’s approved procedure before execution.
Document Rule Map
Use the Rules Library for article excerpts and the original uploaded files. The glossary contains 140 document-specific checks covering issuer, date, parties, description, quantity/amount, credit reference and cross-document consistency.
Regulatory quiz
Source-Backed Learning
Choose a topic. Each session uses up to twenty distinct questions with source references.
Question Standard: Questions are limited to objective rules, article references, circular scope, policy conditions, document requirements and source-backed controls. Institution-specific judgement, unsupported price decisions and ambiguous case outcomes are excluded.
English workbook reviewed through 15 September 2026; revised Bangla text through 24 September. Read them together with later notices. Learning questions cover selected clauses; land-port coverage is historical.
Choose a topic and generate twenty questions.
TF
Trade Finance BD
Record of Regulatory Learning
This certifies that
Participant Name
completed a source-backed regulatory learning session.
Session completion record · no accreditation or professional certification.
Topic will appear after quiz generation.
Score will appear after submission.
Reference library
Sources and verification
Open the current source and record the exact clause, page and date used for the decision.
Policy buttons open captured source documents. Enter a product or risk term to open the TBML review tool. Confirm the governing original, amendments and applicability before relying on a source.
NBR Tariff Schedule
Official tariff schedule and chapter source.
Bangladesh Customs Hub
HS Code-wise customs documents, conditions and information.
NBR Price And Statistics
Statistics and published reference data.
Import Policy 2026–2029 · English translation
Read the working English translation with source references; verify the governing original and amendments.
Export Policy 2024–2027
Open the captured official English policy for clause review.
Finance Act 2026 — VAT
Current Bangla Gazette replacing imported-service VAT section 20 from 1 July 2026.
Startup VAT Exemption
SRO 147/2026; verify startup definition, NBR registration and payment date.
Historical land-port reference
Historical port and goods listing. Confirm current customs-station permissions and route conditions separately.
Related tools and personal utilities
These tools support calculations and organization; they are not regulatory sources.
TBML Decision Support
Review price, route, goods, parties and document indicators.
Trade Finance Calculator
LC charges, maturity, UPAS, discounting, overdue interest and EMI.
Project, Task And Deferral Mgt
Project, task, follow-up and deferral management.
Personal Finance
Review monthly cash flow, savings rate and emergency-fund coverage locally.
Government Services
Verification, Licensing And Regulatory Portals
Official and sector-authorized services used for trade, tax, bond, registration and regulatory checks. Some portals require login, captcha or organization membership.
Bangladesh Bank And Foreign ExchangeCirculars And Key Downloads
Bangladesh Bank CircularsSearch and download current circulars and circular letters.
FEPD / FEID Circular PortalForeign-exchange circular archive and regulatory downloads.
FEPD-1 Circular 26 (2026) — ExportCaptured circular PDF; verify amendments and scope.
FEPD-1 Circular 30 (2026) — ImportCaptured circular PDF; verify amendments and scope.
FEPD-1 Circular 32 (2026) — LoansCaptured circular PDF; verify amendments and scope.
Historical FE Circular 37 (2025) — Other RemittancesCaptured circular PDF; verify amendments and scope.
Customs Bond, UP And UDLicence Status And Utilization Services
CBMS — UP And Bond ServicesGovernment Customs Bond Management System.
Bond Licence — Dhaka SouthSearch by organization, BIN or licence.
Bond Licence — Dhaka NorthOfficial licence-status search.
Bond Licence — ChattogramSearch bonded warehouses by BIN or name.
Legacy CBC ListsInactive, suspended and BIN-locked historical lists.
NBR Customs PublicationsCBMS manuals, UP guidance and import statements.
BGMEA Digital UDSector-authorized UD service for eligible BGMEA members.
BKMEA Online UDSector-authorized UD service for eligible BKMEA members.
UD / UP Forms And ReferencesBangladesh Customs forms and procedural references.
Registration, Tax And Certificate VerificationCCI&E, BIN, TIN And PSR
CCI&E Online Licensing ModuleIRC, ERC, indentor and related online services.
CCI&E Certificate VerificationVerify issued OLM certificates.
Public BIN Status CheckSearch available BIN-status records.
VAT Online / eBINVAT registration, account and certificate services.
e-TIN PortalTIN registration and certificate access.
Return Verify / PSRVerify return submission and access e-Return services.
NBR All e-ServicesCentral directory for tax, customs, VAT and payment services.
a-Chalan / Government PaymentOfficial government payment platform.
Trade, Customs And Investment PortalsSingle Window And Business Services
Bangladesh Trade PortalOfficial trade procedures, forms and regulatory information.
Bangladesh CustomsCustoms procedures, forms, tariff and guidance.
Bangladesh Single WindowCross-agency trade-document and permit services.
ASYCUDA WorldCustoms declaration and processing portal.
Customs Laws, Rules And SROsSearch customs legislation and statutory orders.
BIDA One Stop ServiceInvestor registration, approvals and connected services.
RJSC Online ServicesCompany registration, name clearance and filings.
BEZA One Stop ServiceEconomic-zone investor services and approvals.
EPB Exporter DatabaseExporter information and export-promotion services.
Product And Industry RegulatorsStandards, Drugs And Environment
BSTI e-ServiceStandards, product certification and licensing services.
BSTI Certificate VerificationVerify BSTI licence or certificate information.
DGDADrug registration, import, licensing and regulatory services.
DGDA RIMSOnline drug-registration and related applications.
DoE Environmental ClearanceSite and environmental-clearance applications.
Plant Quarantine / DAEAgricultural import-export and phytosanitary authority.
No matching service was found. Try another term.
Start, Process And Grow
Start & Grow: from transaction planning to business viability
A practical path for new trade professionals and entrepreneurs—from regulation reading and transaction documents to reporting, business screening, capital planning and risk-controlled growth.
From First Enquiry To Transaction Closure
Follow the sequence, retain evidence at every step and never treat an HS classification or “no restriction found” message as final importability approval.
Understand The Customer
Confirm legal status, KYC, business activity, ownership, IRC/ERC or sector licence, approved facility and transaction purpose.
Understand The Goods Or Service
Collect exact description, composition, brand/model, use, condition, quantity, unit, country, value and technical literature.
Classify And Screen
Shortlist the 8-digit HS Code, then separately check import/export policy, sector permission, dual-use, narcotics, standards and land-port rules.
Select The Trade Method
Choose LC, collection, advance, open account, guarantee or other permitted method based on risk, regulation, facility and contract.
Build The Document Pack
Separate applicant documents, regulatory approvals, transport/commercial documents and beneficiary LC clauses.
Check Price And TBML Risk
Compare invoice, historical NBR evidence, market evidence, route, parties, quantity and commercial rationale. ±10% is only a review band.
Approve And Execute
Record source, clause/page, effective date, supersession check, internal approval, sanctions screening and final instructions.
Report, Reconcile And Close
Complete applicable bank/customs reporting, match shipment and payment data, follow overdue items, correct errors and archive evidence.
Learn From Exceptions
Record discrepancies, reporting errors, price escalations and regulator/audit observations so the same failure is not repeated.
Must-Know Before Processing
Use the Rules Library and Glossary for the detailed wording.
Classification Is Not Permission
An 8-digit tariff line confirms a classification candidate, not freedom to import/export.
Current Source Wins
Use the latest effective law, circular, order, SRO or authority instruction and check whether an older rule was superseded.
Bank Rules And Law Are Different
Legal permission, central-bank reporting, customs requirements and internal credit/compliance approval must all be satisfied.
Documents Must Tell One Story
Parties, goods, quantity, value, dates, route, transport and payment terms should be commercially consistent.
Escalate Uncertainty
Use the ticket option beside a query field whenever the result is missing, unclear or not sufficiently supported.
Keep An Audit Trail
Record what was checked, by whom, when, against which source and what evidence supported the decision.
How To Read And Apply A Regulation
Do not jump from a keyword to a conclusion. Build an auditable rule-to-action note.
Identify The Issuer And InstrumentLaw, rules, policy order, SRO, circular, circular letter, guideline, public notice, licence condition or internal instruction.
Confirm Date, Effectiveness And SupersessionRecord issue date, effective date, amendment history, expiry/review date and whether another instruction replaced it.
Define ScopeImport/export/service, resident/non-resident, client type, zone, payment method, HS/product, country, amount, tenor and purpose.
Read Definitions And ExceptionsA defined term, proviso, schedule, annexure or exception can change the apparent meaning of the main paragraph.
Convert The Rule Into ActionsList what must be obtained, checked, approved, reported, retained and followed up; assign an owner and deadline.
Cross-Check Connected RulesImport/export policy, Bangladesh Bank, Customs/NBR, CCI&E, sector authority, sanctions, TBML, tax/VAT, UCP/ISBP and internal policy.
Write The Decision NoteQuote exact source, clause/page, product/transaction applicability, conclusion, unresolved points, reviewer and review date.
Decision standard: A green permission result must not be shown unless prohibition, restriction, control, dual-use/narcotics and land-port position are all affirmatively verified from current official sources. “No restriction found” remains a review result.
Client-Wise And Product-Wise Document Map
The list is a starting checklist. Exact documents depend on HS Code, goods, authority, transaction method, value, country, facility and current law.
Trade Reporting, Error Control And Consequences
Reporting names and fields vary by transaction and the current Bangladesh Bank, Customs/NBR or sector system. The processor must use the current circular and system instruction.
Common Errors And Required Response
Examples, not an exhaustive legal list.
| Error | Risk | Immediate Action | Evidence To Keep |
|---|---|---|---|
| Wrong HS Code, goods description or country | Policy, duty, sanctions, valuation and statistics error | Stop processing; verify classification/source and correct all linked records. | Classification note, approval, amended declaration/system record. |
| Wrong amount, currency, unit or exchange rate | Misreporting, price/TBML exception, settlement mismatch | Reconcile invoice, LC/payment, customs and bank records; escalate material variance. | Calculation, source rate, correction approval and audit log. |
| Late or missing reporting | Overdue/unmatched exposure and regulatory breach | Report immediately through authorized correction route; record cause and preventive action. | System evidence, approval, correspondence and ageing report. |
| Wrong purpose/nature code | Incorrect central-bank statistics and regulatory classification | Use the current code list; obtain reviewer confirmation and correct the submission. | Code reference, maker-checker evidence and corrected record. |
| Unsupported closure or certification | False statement, audit/regulatory and customer risk | Reverse/hold where possible; escalate to compliance/legal and reissue only on verified facts. | Source documents, investigation and approval. |
Consequences are rule-specific. They may include correction, delayed settlement/clearance, show-cause, internal disciplinary action, licence or authorization action, monetary penalty, prosecution or other statutory consequences. Section 23 of the Foreign Exchange Regulation Act, 1947 provides serious criminal consequences for contravention, while Customs Act penalties depend on the specific offence. Never apply a blanket punishment; identify the exact section and obtain legal/compliance confirmation.
Import / Export Business Screening And Profit Model
Use this to test assumptions, not to guarantee success. Verify demand, buyer/supplier, regulation, landed cost, finance, tax, logistics and cash conversion before investing.
Prospective Opportunity Shortlist
Illustrative Opportunities For Practical Screening; Not Investment Recommendations.
Choose an opportunity and analyse the scenario.
Rules Library
UCP 600, ISBP 821, eUCP 1.1 And Incoterms 2020
Choose a rule set or transport-document type to open its article, practical check and reference.
Independent Tax Desk
Tax and charges
Calculate and document trade-finance commission tax, VAT, advance income tax, non-resident withholding and imported-service VAT from one dedicated workspace.
Purpose-built tax decision support
From transaction value to review-ready working paper
Choose the relevant calculator, complete every evidence gate and retain the cited source before execution.
Loading the tax and charges workspace…