Customs House Chattogram (CCH) processes 7,000 to 8,000 bills of entry every single day. That’s the scale of what Bangladesh’s primary trade gateway handles, and it accounts for 70 to 80% of the country’s total customs revenue. If you’re importing or exporting goods, understanding how custom clearance in Bangladesh works isn’t optional. It’s the difference between your goods arriving on schedule and sitting at the port accruing demurrage. This guide covers the full step-by-step process, the documents you need, what a C&F agent actually does, how duties are calculated, and the 2025 regulatory updates you must know.

Quick answer: Custom clearance in Bangladesh is managed by Bangladesh Customs under the National Board of Revenue (NBR), operating under the Customs Act 2023. Importers or their C&F agents submit a Bill of Entry through the ASYCUDA World system, pay assessed duties and taxes, and receive a release order. Chattogram Port handles around 80% of Bangladesh’s sea-borne trade. The Bangladesh Single Window (BSW) system is mandatory from July 1, 2025.

How is custom clearance in Bangladesh governed?

Bangladesh Customs falls under the National Board of Revenue (NBR), which sits within the Ministry of Finance. The NBR is responsible for customs policy, duty collection, and trade facilitation. All customs clearance at every entry point, whether Chattogram Port, Dhaka’s Hazrat Shahjalal International Airport, Mongla Port, or land customs stations, operates under this framework.

The Customs Act 2023: what changed from 1969

Bangladesh operated under the Customs Act 1969 for over five decades. On October 31, 2023, the Customs Act 2023 was passed in parliament, replacing the old law entirely. The new act has 269 sections and brings Bangladesh in line with World Customs Organization (WCO) standards and the WTO Trade Facilitation Agreement.

Key changes under the Customs Act 2023:

  • All import and export declarations must be submitted electronically through ASYCUDA World. Manual submissions are no longer accepted at Chattogram Port.
  • Customs assessments now use floating (daily) exchange rates instead of the previous monthly average rate.
  • A 10% penalty interest is imposed on importers if goods are not released within 10 days of assessment.
  • Risk management, post-clearance audit, and non-intrusive inspection are now formally incorporated into the clearance framework.
  • Authorized Economic Operator (AEO) status is introduced for businesses with proven compliance records, giving them faster clearance.

If you’re setting up an import business in Bangladesh, understanding this new legal framework before your first shipment saves you from avoidable penalties.

Customs clearance process in Bangladesh showing IGM approval, Bill of Entry, assessment, duty payment and goods delivery

The step-by-step customs clearance process for imports

Here’s how a standard import clearance flows at Chattogram Port, from the moment the ship arrives to the moment your goods leave the port:

1. Shipping agent submits the IGM. The shipping agent (or freight forwarder, or airline for air cargo) submits the Import General Manifest (IGM) electronically into ASYCUDA World. This contains the description of all imported goods on the vessel.

2. Customs approves the manifest. Bangladesh Customs reviews and approves the IGM.

3. The C&F agent submits the Bill of Entry. The importer’s nominated C&F agent (or the importer directly) submits the Bill of Entry (B/E) through ASYCUDA World in Single Administrative Document (SAD) format.

4. Documents submitted alongside the B/E. The C&F agent submits the printed B/E along with supporting documents: commercial invoice, bill of lading, packing list, insurance certificate, LC or import permit, certificate of origin, and any product-specific documents.

5. Risk assessment. Customs uses its risk management system to decide whether the consignment needs physical examination. Not every shipment is inspected.

6. Physical inspection (if selected). If selected, customs officers inspect the goods. For plant and agricultural products, the Plant Quarantine Wing (PQW) of the Department of Agricultural Extension conducts a parallel examination.

7. Assessment notice issued. Customs calculates and assesses the applicable duties and taxes based on the HS code and CIF value. An assessment notice is issued online.

8. Importer pays duties and taxes. The importer (or C&F agent on their behalf) pays through designated banks or payment channels.

9. Customs issues the release order. Once payment is confirmed, customs issues a release order.

10. Port formalities and delivery. The C&F agent completes port authority formalities and arranges delivery of the goods to the importer’s warehouse or factory.

Before you even get to Step 3, you need a valid Import Registration Certificate (IRC) in Bangladesh, which is issued by CCI&E and is mandatory for all commercial importers.

Documents required for customs clearance

Getting the documents wrong is the single most common cause of clearance delays. Here’s what you need for a standard import shipment:

  • Bill of Entry (prepared in SAD format, submitted via ASYCUDA World)
  • Commercial Invoice (must match the LC and correctly describe the goods)
  • Bill of Lading (sea) or Airway Bill (air): proof of shipment
  • Packing List (quantity, weight, packaging details)
  • Insurance Certificate or Insurance Cover Note
  • LC copy (Letter of Credit) or Import Contract or Purchase Order
  • Certificate of Origin (required by customs and determines preferential duty rates)
  • Import Registration Certificate (IRC) copy
  • Authorization letter from importer to C&F agent

For specific product categories, additional documents may be required: pre-shipment inspection reports, fumigation certificates for raw cotton from Western Hemisphere countries, import permits for plant and agricultural products, and clearance certificates from BSTI or DGDA depending on the goods.

If you’re dealing with a letter of credit for your import transaction, our guide on how a letter of credit in Bangladesh works covers the LC document flow in detail.

What is a C&F agent, and do you actually need one?

A C&F (Clearing and Forwarding) agent is a government-authorized customs broker. They’re licensed by Bangladesh Customs under the NBR and must be a member of either the Dhaka Customs Agents Association (DCAA) or the Chittagong Customs Clearing and Forwarding Agents Association, depending on the port.

Technically, an importer can handle their own customs clearance directly through ASYCUDA World. Practically, almost no commercial importer does this without a C&F agent.

What a C&F agent handles

  • Prepares and submits the Bill of Entry in the correct SAD format through ASYCUDA World
  • Verifies the correct HS code for your goods (getting this wrong triggers penalties under the Customs Act 2023)
  • Calculates applicable duties and taxes before the official assessment
  • Liaises with customs officers, shipping agents, and port authorities
  • Coordinates physical examinations if selected
  • Pays duties on behalf of the importer and follows up on the release order
  • Manages port delivery paperwork after clearance
C&F agent and clearance documents in Bangladesh including IRC, invoice, packing list, LC, BSW and ASYCUDA

How to find a licensed C&F agent in Bangladesh

Licensed C&F agents are listed on the Bangladesh Customs Agent Management System at bdcams.bdcustoms.gov.bd. For Chattogram Port clearance, contact agents who are registered members of the Chittagong Customs Clearing and Forwarding Agents Association. For Dhaka airport clearance, use agents registered with the Dhaka Customs Agents Association.

Verify your agent’s license is current before engaging them. An expired license means their submissions will be flagged by the ASYCUDA system.

Getting a DUNS number from Dun & Bradstreet for supplier and business credibility helps establish your business identity in the trade ecosystem, which your C&F agent will need when dealing with overseas counterparts on your behalf.

How duties and taxes are calculated at customs

Bangladesh levies six types of duties and taxes on imported goods, collectively called the Total Tax Incidence (TTI). They apply in layers on the CIF value (Cost + Insurance + Freight):

  • Customs Duty (CD): The base duty based on your product’s HS code and the NBR tariff schedule
  • Regulatory Duty (RD): An additional duty on specific product categories under the Customs Act 2023
  • Supplementary Duty (SD): Ranges from 5% to 65.5%, applied to luxury goods, non-essential items, and products with domestic substitutes
  • VAT: 15% standard rate, applied on the duty-paid value (CIF + CD + RD + SD)
  • Advance Income Tax (AIT): Collected at the import stage as an advance against income tax liability
  • Advance Tax (AT): Applied on the VAT-paid value; rate varies by product category and HS code (verify current rates with the NBR tariff before finalizing your landed cost)

The HS code is the starting point for all of this. Bangladesh uses the 8-digit HS classification system. A wrong HS code can trigger penalties under the Customs Act 2023. Your C&F agent should verify the correct HS code before filing the B/E.

All duty and tax calculations under the Customs Act 2023 use the daily exchange rate at the time of assessment. This is a significant change from the 1969 Act. For context on which sectors drive the most import activity, our overview of top industries for foreign investment in Bangladesh is worth reading.

Export customs clearance: how it differs

Export clearance is simpler than import clearance in most cases. Goods cannot be loaded onto a vessel or stuffed into containers for export until a Bill of Export (Shipping Bill) is submitted and approved through ASYCUDA World.

Standard documents for export clearance include: An Export LC or Contract or Purchase Order, Commercial Invoice, Packing List, EXP Form (certified by an Authorized Dealer bank), Certificate of Origin (issued by EPB or Chamber of Commerce), VAT Registration Certificate, and TIN certificate. The C&F agent or the exporter submits the Bill of Export electronically and customs approves before loading begins.

2025 regulatory update: BSW system and new penalties

Two significant developments affect anyone doing customs clearance in Bangladesh from 2025.

The Bangladesh Single Window (BSW) system became mandatory from July 1, 2025. All import and export-related certificates, licences, and permits (CLPs) from 19 government bodies including CCI&E, BSTI, DGDA, and BIDA now go through the BSW portal at bswnbr.gov.bd. Importers must register their Business Identification Number (BIN) before their first shipment arrives. Without BSW registration, CLP-dependent clearances will stall.

Delay in paying assessed duties, taxes, or charges by the due date may trigger 10% interest or penal tax under the Customs Act 2023. Plan your customs clearance timeline and working capital accordingly. For commercial banks in Bangladesh with strong trade finance desks, many now help importers meet duty payments within the 10-day window.

Common mistakes that cause clearance delays

Honestly, most customs clearance delays are preventable. Here’s what goes wrong most often:

  • Wrong HS code on the Bill of Entry. Customs flags it, triggering a re-assessment and potentially a penalty under the Customs Act 2023. Always verify the correct 8-digit HS code with your C&F agent before filing.
  • Document discrepancies. The description on the commercial invoice doesn’t match the B/E, or the weight on the packing list differs from the bill of lading. Any mismatch can trigger a physical examination.
  • No BSW registration. From July 1, 2025, unregistered BINs cannot obtain CLPs through the BSW system, blocking clearance for goods requiring certificates from BSTI, DGDA, or other agencies.
  • Using a C&F agent with an expired license. Their ASYCUDA submissions will be rejected. Verify the agent’s license at bdcams.bdcustoms.gov.bd before engaging them.
  • Not settling duties within 10 days. Under the Customs Act 2023, a 10% penalty interest kicks in after 10 days of assessment. Budget for duties before your goods arrive.
  • Missing product-specific documents. Fumigation certificates, pre-shipment inspection reports, and plant quarantine permits take time. Arrange these before the goods ship, not after they arrive at port.

If you’re still in the early stages of setting up your business, our guide on starting a business in Bangladesh as a foreigner covers the company registration and compliance groundwork that customs clearance depends on.

Key Insights

  • Custom clearance in Bangladesh operates under the Customs Act 2023 (passed October 31, 2023), which replaced the 1969 Act and introduced electronic-only declarations, risk-based inspections, and floating daily exchange rate assessments.
  • Chattogram Port handles 80% of sea-borne trade. Customs House Chattogram processes 7,000 to 8,000 bills of entry daily and collected Tk 75,432 crore in FY 2024-25.
  • All declarations go through ASYCUDA World. Manual submissions are no longer accepted at Chattogram Port. Bills of Entry must be filed electronically in SAD format.
  • The 10-day rule is new and strict. Under the Customs Act 2023, a 10% penalty interest applies on unpaid duties if goods are not released within 10 days of assessment.
  • A C&F agent is practically essential. Licensed C&F agents handle ASYCUDA filing, HS code verification, duty calculation, customs liaison, and port delivery. Verify their license at bdcams.bdcustoms.gov.bd.
  • BSW (Bangladesh Single Window) is mandatory from July 1, 2025. Register your BIN at bswnbr.gov.bd before your first import shipment to ensure CLPs from BSTI, DGDA, and other agencies clear without delays.
  • Six taxes stack at customs. Customs Duty, Regulatory Duty, Supplementary Duty, VAT (15%), Advance Income Tax, and Advance Tax together form the Total Tax Incidence. Always calculate TTI using the correct HS code before finalizing import pricing.

Frequently Asked Questions

What is customs clearance in Bangladesh and who manages it?

Customs clearance in Bangladesh is the process of getting imported or exported goods officially approved by Bangladesh Customs before they can be released from the port or loaded for export. It’s managed by Bangladesh Customs under the National Board of Revenue (NBR), within the Ministry of Finance. The Customs Act 2023 is the current governing law, replacing the Customs Act 1969 that had been in place for over 50 years.

What is ASYCUDA World and why does it matter?

ASYCUDA World is the electronic customs management system used by Bangladesh Customs for processing all import and export declarations. Every Bill of Entry (for imports) and Bill of Export (for exports) must be submitted through this system. Manual declarations are no longer accepted at Chattogram Port. C&F agents and importers access ASYCUDA World to file declarations, track clearance status, and receive assessment notices and release orders.

What documents do I need for customs clearance of an import shipment?

For a standard import, you need: Bill of Entry (SAD format via ASYCUDA World), Commercial Invoice, Bill of Lading or Airway Bill, Packing List, Insurance Certificate, LC copy or Import Contract, Certificate of Origin, IRC copy, and a signed authorization letter to your C&F agent. For specific products, additional documents such as BSTI certificates, pre-shipment inspection reports, or plant quarantine permits may also be required.

Do I need a C&F agent for customs clearance in Bangladesh?

Legally, an importer can file their own customs declaration through ASYCUDA World. Practically, almost all commercial importers use a licensed C&F agent who handles technical filing, HS code verification, duty calculation, document submission, and port delivery coordination. Always verify a C&F agent’s current license at bdcams.bdcustoms.gov.bd before engaging them, as expired-license submissions are rejected by the ASYCUDA system.

What happens if I do not release my goods from customs within 10 days?

Under the Customs Act 2023, a 10% penalty interest on the assessed duties and taxes is imposed if goods are not released within 10 days of the assessment notice. This was introduced to reduce port congestion from goods left uncollected at Chattogram. Plan your duty payment timeline and working capital so you can collect goods within this window. C&F agents typically coordinate this payment process on the importer’s behalf.

What is the Total Tax Incidence (TTI) on imports in Bangladesh?

TTI is the combined total of all duties and taxes on an imported good: Customs Duty (CD), Regulatory Duty (RD), Supplementary Duty (SD, ranging 5% to 65.5%), VAT (15% on the duty-paid value), Advance Income Tax (AIT), and Advance Tax (AT). Each component stacks on top of the previous ones. Always calculate full TTI using the correct HS code before finalizing your import pricing. Verify current AT rates from the NBR tariff as these vary by product.

What is the BSW (Bangladesh Single Window) system?

The Bangladesh Single Window (BSW) system, managed by NBR, became mandatory from July 1, 2025. It’s an integrated online portal at bswnbr.gov.bd that consolidates all certificates, licences, and permits (CLPs) from 19 government bodies including CCI&E, BSTI, DGDA, and BIDA. Importers must register their 13-digit Business Identification Number (BIN) on BSW. Without this registration, CLPs cannot be obtained and clearance stalls.

What changed under the Customs Act 2023 compared to the old law?

The Customs Act 2023 (passed October 31, 2023, with 269 sections) replaced the Customs Act 1969. Key changes: electronic-only declarations via ASYCUDA World, floating daily exchange rates for duty assessments, a new 10% penalty interest for delays beyond 10 days, formally incorporated risk management and post-clearance audit, and introduction of Authorized Economic Operator (AEO) status for businesses with strong compliance records.

How does export customs clearance differ from import clearance in Bangladesh?

For export, a Bill of Export (Shipping Bill) must be submitted and approved through ASYCUDA World before goods can be loaded. Key documents include: Export LC or Contract, Commercial Invoice, Packing List, EXP Form certified by an Authorized Dealer bank, Certificate of Origin, VAT Certificate, and TIN. Export clearance is generally simpler and faster than import clearance for most commercial goods.

Where can I find a licensed C&F agent in Bangladesh?

Licensed C&F agents are listed on the Bangladesh Customs Agent Management System at bdcams.bdcustoms.gov.bd. For Chattogram Port, use agents registered with the Chittagong Customs Clearing and Forwarding Agents Association. For Dhaka airport, use agents registered with the Dhaka Customs Agents Association (DCAA). Always verify a prospective agent’s license is current before signing any service agreement.

Wrapping Up

Customs clearance in Bangladesh isn’t complicated once you understand the sequence. IGM comes in, the Bill of Entry goes out via ASYCUDA, duties get assessed, you pay, the release order comes through. What makes it go wrong is almost always the same: wrong HS code, missing documents, or an unregistered BIN on the BSW system. The Customs Act 2023 has tightened everything up, and honestly, that’s not a bad thing for serious traders.

If I were setting this up fresh today, I’d register my BIN on BSW before anything else, lock in a licensed C&F agent with a verified current license, and calculate my full TTI for every product before finalizing my import price. Those three steps alone solve most clearance problems before they start. What part of the clearance process are you tackling right now?