The starting point is the transaction value: the price actually paid or payable for the goods when sold for export to Bangladesh, adjusted under the valuation rules. Adjustments can add costs such as freight, insurance, certain commissions, royalties linked to the goods and the value of assists supplied by the buyer. If the transaction value cannot be accepted, the rules move through alternative methods, including the value of identical or similar goods, deductive and computed values, and a fallback method. Where a tariff value has been notified for the goods, Customs will usually apply that value in practice.

Customs may question a declared price where it has reasonable doubt about its truth or accuracy, for example where it falls well below values recorded for comparable imports. The importer should then be given an opportunity to explain and provide evidence, such as the contract, payment records, price lists and correspondence. If doubts remain, Customs may move to an alternative valuation method. We prepare evidence packages and written submissions in these situations and advise on whether to release goods under protest while the customs valuation question is resolved, rather than accepting an uplift without challenge.

No. A relationship between buyer and seller does not by itself make the transaction value unacceptable. The question is whether the relationship influenced the price. Importers can show this by evidence of the circumstances of sale, for example that the price was set in the same way as with unrelated buyers or that it covers costs plus a normal profit, or by comparison with test values. Transfer-pricing documentation can help, but it is written for a different purpose, so we adapt and supplement it to address the specific questions Customs asks about related-party imports.

If a group adjusts the price of goods after import, for example to bring a distributor's margin into an arm's length range, the customs valuation of earlier imports may be affected. An upward adjustment may mean additional duty and VAT is owed; a downward adjustment raises the question of whether a refund can be claimed, which is often difficult. Bangladesh does not have a detailed published procedure for every scenario, so we advise case by case on disclosure, amended declarations and documentation, and on structuring pricing policies to reduce adjustments in the first place.

First, obtain the reasons in writing and check the technical basis Customs relied on. Then compare the competing headings using the General Interpretative Rules, section and chapter notes, Explanatory Notes and any prior assessments of the same goods. Laboratory reports or manufacturer specifications may be needed. We prepare a reasoned submission, advise on releasing the consignment against payment under protest or security, and, if the reclassification stands, appeal. Because reclassification can also affect past imports, we review that wider exposure at the same time. Note any appeal deadline stated in the notice straight away, as it can be short.

Royalties and licence fees are added to the price where they relate to the imported goods and are paid, directly or indirectly, as a condition of the sale. Fees for the right to reproduce goods in Bangladesh, or for unrelated services, are generally treated differently. The wording of licence, technical assistance and distribution agreements therefore matters. We review the agreements and the payment flows, advise on the likely customs valuation treatment, and suggest drafting changes where the commercial position allows, while making sure that changes reflect the real arrangement rather than form alone.

Yes. The Customs Act 2023 provides for appeals against assessment orders, first through a departmental appeal and then to the Customs, Excise and VAT Appellate Tribunal, with further recourse to the High Court Division on questions of law. Time limits and pre-deposit requirements apply and should be checked at once, because missing them can end the right of appeal. We advise on the merits, draft appeals and represent clients at hearings, and consider whether settlement, alternative dispute resolution or a writ petition offers a faster route on the particular facts. Strong records shorten appeals considerably.

Consistency is the main protection. That means a product master file with agreed HS codes and supporting technical data, a written customs valuation policy for related-party imports, coordination between customs, tax and treasury teams before pricing changes, and clear instructions to C&F agents. Regular internal reviews of declarations help identify errors before Customs does, and voluntary correction is usually treated more favourably than discovery at audit. We help groups design these controls and review them periodically as products, suppliers and the legal framework change. Training for logistics staff also helps.