On 22 September 2026, the NBR announced the annual import entitlement for M/s Emporium, a licensed duty‑free shop, for the fiscal year 2026‑2027. The entitlement specifies the maximum quantity and value of goods that may be imported duty‑free for sale to eligible passengers (diplomats, foreign nationals, and departing Bangladeshis). The order outlines the product categories covered, the quarterly allocation limits, and the reporting requirements to the relevant customs house.
Key Takeaways
- Quota Allocation: The entitlement is divided into quarterly tranches to prevent stockpiling and ensure steady supply.
- Eligible Goods: Only goods listed in the approved schedule (e.g., liquor, tobacco, perfumes, electronics) may be imported under this entitlement.
- Monitoring & Reporting: Emporium must submit monthly sales and inventory reports to the Customs House, Dhaka, and undergo periodic audits.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement
