Assessment query, detention or seizure

Disputes start when customs questions the declared value, classification, quantity or origin of goods, finds a short-levy after release, or seizes goods as liable to confiscation. If goods are seized, a show-cause notice must be issued within 2 months, extendable once by the Commissioner for up to 2 more months. Otherwise the goods must be returned. Perishable seized goods may be sold, with the proceeds held until adjudication is complete. Keep copies of the bill of entry, the examination report and every customs query.

Where: Customs House / customs station (adjudicating officer) · Time: Days to 4 months · Law: s.191(1)-(2) Customs Act 2023; s.192(4)-(5) · Documents: Bill of entry, Commercial invoice, packing list, bill of lading, LC documents, Examination and seizure reports

Tip: Ask in writing for the specific reason for any hold. Vague holds are hard to challenge, while written grounds frame the later appeal.

Provisional release against a guarantee

Where duty cannot be assessed at once because tests, inquiries or documents are pending, an officer of at least Assistant Commissioner rank may assess provisionally and release the goods if the importer provides a guarantee covering any excess duty. Final assessment must follow within 120 working days, or within 120 working days of the final order in any pending case, and the difference is then paid or refunded. Seized conveyances can similarly be released against a scheduled-bank guarantee. Courts often order release against a bank guarantee too.

Where: Scheduled bank (guarantee) · Time: 1-3 weeks to arrange · Law: s.93(1)-(2); ss.41-46 (types and release of guarantees) · Documents: Bank guarantee in the prescribed form, Application for provisional release, Provisional assessment order

Show-cause or demand notice

No goods can be confiscated and no penalty imposed unless the owner or person concerned is told the grounds in writing, given a reasonable time to reply in writing, and heard in person or through counsel. Short-levied or erroneously refunded duty is claimed by a demand-cum-show-cause notice. The general limit is 3 years. There is no limit where false statements or collusion are alleged, and fraud cases are also outside the 3-year limit for fines and confiscation. Check the notice date against these limits first.

Where: Customs House / customs station (adjudicating officer) · Time: Reply period stated in the notice · Law: s.203; s.33(2)-(4); s.204(1)-(3) · Documents: Show-cause or demand-cum-show-cause notice

Reply and personal hearing

The importer files a written reply dealing with each allegation, backed by documents such as the transaction value evidence, earlier assessments of identical goods, test reports, BSTI or other certificates, and correspondence. A personal hearing follows, where the importer can be represented by a lawyer, customs consultant, chartered accountant or authorised relative or employee. This is the main chance to build the factual record that the Commissioner of Customs (Appeal) and the Tribunal will later examine.

Where: Customs House / customs station (adjudicating officer) · Time: 2-8 weeks · Law: s.203(b)-(c); s.234 (authorised representative) · Documents: Written reply, Valuation evidence and comparable bills of entry, Test reports, Letter of authority

Adjudication order

The adjudicating officer's rank depends on the value of the goods: a Revenue Officer up to Tk 5 lakh, then Assistant, Deputy, Joint and Additional Commissioners at higher bands, and a Commissioner of Customs, Commissioner (Bond) or Director General (Duty Exemption and Drawback) above Tk 60 lakh. The adjudication order may confiscate goods, impose a penalty or demand duty. Where goods are confiscated, the officer may allow redemption on payment of a fine in lieu of confiscation, except for prohibited goods.

Where: Customs House / customs station (adjudicating officer) · Time: 1-6 months after hearing · Law: s.202(1)-(4) and Table; s.205 · Documents: Adjudication order, Demand notice

Identify the correct appeal forum

The forum depends on who signed the order. Orders by officers below Commissioner rank go to the Commissioner of Customs (Appeal). Orders made as adjudicating authority by a Commissioner of Customs, Commissioner (Bond), the Director General (Duty Exemption and Drawback) or an equivalent officer go straight to the Appellate Tribunal. Orders under s.94 (handover of uncleared goods) and s.119 are excluded from both. A good customs appeal process in Bangladesh starts by checking the signatory and the value band.

Where: Lawyer, customs consultant or C&F agent · Time: 1-2 weeks · Law: s.220(1); s.226(1)(a) · Documents: Adjudication order with signatory's designation, Draft grounds

Deposit 1% of duty and penalty

Where the duty demanded relates to goods no longer under customs control, or where a penalty has been imposed, the appellant must deposit 1% of the duties and taxes demanded, or of the fine where no duty or tax is involved, when filing, or at a later stage before consideration if the appellate authority allows it. The Finance Act 2026 reduced this from 10%, as proposed in the 2026-27 budget; confirm the enacted wording before filing.

Interest under s.32 still runs on unpaid duty unless the appeal finally decides that the amount was not properly imposed, and any excess is refunded if the appeal succeeds.

Where: Customs House / customs station (adjudicating officer) · Time: At filing · Law: s.223(1) as amended by the Finance Act 2026; s.223(2); s.32 · Documents: Treasury challan or e-payment receipt for the 1% deposit

File the first appeal within 3 months

The appeal to the Commissioner of Customs (Appeal) must be filed within 3 months of the date the appellant was informed of the order. The Commissioner (Appeal) may allow a further 2 months for sufficient cause. Grounds must be stated as the rules prescribe. Time needed to obtain a copy of the order is excluded if the copy was not supplied with the notice. The Commissioner (Appeal) may admit any statement, document or information as evidence if it would help the proceedings.

Where: Commissioner of Customs (Appeal) · Time: Within 3 months (plus up to 2) · Law: s.220(1)-(3); s.233 · Documents: Memorandum and grounds of appeal, Copy of adjudication order, Deposit receipt, Authorisation

First appeal hearing and order

The appellant is heard if they wish, may raise grounds not stated earlier if the omission was not wilful, and the Commissioner of Customs (Appeal) may make further inquiry. The order may confirm, modify or annul the decision. Any increase in a fine, confiscation of goods of greater value, cut in a refund or new demand for duty requires a fresh show-cause opportunity. The written order states the points, the decision and the reasons. It must come within 2 years, extendable by the Board by 6 months, or the appeal is deemed allowed.

Where: Commissioner of Customs (Appeal) · Time: Statutory 2 years (plus up to 6 months) · Law: s.221(1)-(8) · Documents: Paper book, Written submissions, Appeal order

Appeal to the Appellate Tribunal

An appeal to the Customs, Excise and VAT Appellate Tribunal lies against an order of the Commissioner of Customs (Appeal), or directly against a Commissioner-level adjudication order. It must be filed within 90 days of receiving the order, and the President may admit it up to 60 days late for sufficient cause. The fee is Tk 300 where duty, interest and penalty total Tk 1 lakh or less, and Tk 1,200 above that. The 1% deposit under the amended s.223 applies. The other side may file cross-objections within 45 days.

Where: Customs, Excise and VAT Appellate Tribunal · Time: Within 90 days (plus up to 60) · Law: s.226(1)-(6); s.223(1) as substituted in 2026 · Documents: Tribunal appeal form, Both lower orders, Fee and 1% deposit receipts, Cross-objections, if any

Stay or interim order

While the appeal is pending, the appellant may apply to the Appellate Tribunal for a stay of the order or another interim order, such as release of goods against a bank guarantee or a hold on recovery. The Tribunal decides the application on its merits. Because sums due under customs orders remain payable even when the case goes higher, a stay is often the only protection against recovery measures such as blocking the clearance of other consignments.

Where: Customs, Excise and VAT Appellate Tribunal · Time: Weeks · Law: s.227(5); s.238(1)(b) · Documents: Stay application, Evidence of hardship and recovery steps, Draft bank guarantee

Tribunal Bench hearing

Benches of the Appellate Tribunal have two members, drawn from senior customs cadre officers and judicial officers of Additional District Judge or Sessions Judge rank. Appeals on rates of duty or valuation go to a special Bench of at least two members. A single member may decide small cases, such as confiscated goods worth up to Tk 1 lakh without a redemption option, or disputes involving up to Tk 1 lakh of duty or fine. The Tribunal has civil court powers over discovery, witnesses, documents and commissions.

Where: Customs, Excise and VAT Appellate Tribunal · Time: 6-18 months · Law: s.225; s.228(1)-(8) · Documents: Paper book, Written argument, Case law

Tribunal order

After hearing both sides, the Appellate Tribunal may confirm, modify or annul the order, or send the case back for fresh adjudication with directions and, if needed, additional evidence. It must decide within 2 years of receiving the appeal, or the appeal is deemed allowed. It sends copies to the Commissioner of Customs and the other party. The order is final, subject to an appeal to the High Court Division. Equal division within a Bench is resolved by further members.

Where: Customs, Excise and VAT Appellate Tribunal · Time: Within 2 years of filing · Law: s.226(7)-(8); s.227(1), (3) and (4); s.228(5) · Documents: Tribunal order, Certified copy

Give effect, final assessment and refunds

The customs authority implements the final order. It finalises any provisional assessment within 120 working days of the final order, adjusts the guaranteed or deposited amounts, and refunds any deposit or duty found not leviable. Refund claims generally must be made within 3 years, counted from the adjustment date for provisional assessments. Request the release of bank guarantees in writing, as the High Court Division has had to direct customs to return guarantees within set deadlines.

Where: Customs House / customs station (adjudicating officer) · Time: 1-6 months · Law: s.93(2); s.223(2); s.34; s.46 · Documents: Application to give effect, Final assessment order, Refund claim, Bank guarantee release letter

Recovery of Government dues

Unpaid duty, taxes, penalty or guaranteed amounts can be recovered by deducting money held by customs or the Government, stopping clearance of the person's other goods at any port, airport or bonded warehouse, and other measures. Customs can also serve written notice on anyone who owes money to the person, including a bank, requiring them to pay it to customs within 7 days. Civil suits against customs levy or assessment decisions are barred, so the customs appeal process in Bangladesh is the only practical remedy.

Where: Customs House / customs station (adjudicating officer) · Time: Immediate once dues are unpaid · Law: s.238(1)(a)-(c) and following clauses; s.252 · Documents: Demand notice, Recovery or clearance-stop order