Legal Document
Customs Act 2023 (English Version)
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Executive Summary
The Customs Act 2023 is the primary legislation governing customs operations, import/export procedures, valuation, duty assessment, and enforcement in Bangladesh.
Full Details
The Customs Act 2023 replaced the older Customs Act 1969. It governs all customs operations in Bangladesh including import/export procedures, customs valuation, duty assessment, bonded warehouse operations, anti-dumping measures, and enforcement provisions.