Advance ruling


The National Board of Revenue has implemented the advance ruling system in Bangladesh, as part of its customs modernization program. The facility is currently available only for classification of goods. The system has been in force since June 02, 2016 vide the Customs Ruling (Advance) Rules, 2016. To download the Rules, click on the downloadable link on the right-hand side menu.

Advance ruling enables traders to apply for a ruling that specifies which classification code or H.S. Code will be applied for a specific goods or item. Such advance ruling provides importers and exporters certainty or how their goods will be treated by Customs nationwide, allowing the trade community to include tariff costs into their business plans.

For details on advance ruling for classification of goods, click here.

To download the advance ruling application form, click here.

For more information on advance ruling on specific categories, click on the link below:

To access the database on advance rulings issued by the NBR, click on the downloadable link on the right-hand side menu.