Non-tourist passenger (incoming) Baggage rules amended up to 13 November, 1994 are as follows: –
1. Any item brought as baggage, but not falling in the category of personal and household effects is subject to the payment to the custom duty; value added tax (VAT) and supplementary duty:
2. Any passenger arriving by air or sea carrying with him/her handbag, cabin bag, or two suitcases up to 32 inches in length or two cartoons, bags or sacks weighting not exceeding 65 kg irrespective of size containing and household effects shall be exempted from customs, value added and supplementary duty. However, books, magazines and educational items if brought in a third suitcase can also be cleared duty-free.
3. Any item brought as baggage in commercial quantity is subject to payment of customs duty, value added tax and supplementary duty.
4. Bangladeshi citizens are not permitted to import alcohol or alcoholic beverage and cigarette as baggage. But only foreign national can import one bottle or up to 1/6 gallon of spiritual beverage that is spirits, wines, beer and 200 sticks of cigarettes without custom duty.
5. A micro computer can be imported on returnable basis by a Bangladeshi citizen residing abroad provided he/she submits a personnel undertaking that the micro-computer will be re-exported within three months.
6. A passenger may import as baggage some items on payment or fixed amount as customs duty, value added tax and supplementary duty.