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LEGALZONE
Import & Export

Bond Licence (Customs Bonded Warehouse)

বন্ড লাইসেন্স

A customs bond licence lets 100% export-oriented manufacturers import raw materials duty-free under bond. It is issued by the Customs Bond Commissionerate after document scrutiny and physical inspection.

Authority

Customs Bond Commissionerate (Dhaka / Chattogram), National Board of Revenue

Processing time

Several weeks: document scrutiny (about 3 days), physical inspection, risk assessment, approval and bond signing.

Validity

Renew as required with yearly audit.

Legal basis

Customs Act (bonded warehouse provisions) — confirm whether Customs Act 1969 or Customs Act 2023 governs

Who needs it?

100% export-oriented factories (RMG, textiles, accessories, leather, packaging) and deemed exporters.

Government fees

Government fees only — paid to the authority. Our professional fee is quoted separately, in writing. Each line shows how it was verified and when.

ItemAmountStatus
Bond licence feeTk 50,000 by treasury challan (code 1-1136-0010-1854)Official 2019 list (Chattogram); reconfirm current amount.Source: www.cbcctg.gov.bd/wp-content/uploads/2019/06/Required-Documents-for-New-Bond-LIcense.pdfOfficial document — reconfirmChecked 22 Oct 2026
Source taxTk 7,500 (code 1-1133-0025-0311)Source: www.cbcctg.gov.bd/wp-content/uploads/2019/06/Required-Documents-for-New-Bond-LIcense.pdfOfficial document — reconfirmChecked 22 Oct 2026
General bondBond of Tk 1, 2 or 3 crore (or as applicable) on Tk 2,000 stamp, with lien-bank capacity certificateSource: Customs Bond Commissionerate Chattogram listOfficial document — reconfirmChecked 22 Oct 2026

Required documents

Key documents (27-item official list, lien-bank attested)

  • Application on database form with Tk 20 court fee
  • BIDA / Department of Textiles registration
  • TIN, IT-10B and return receipts of firm and directors; tax clearance
  • Trade licence, fire licence, VAT registration and VAT clearance
  • DIFE licence
  • Association recommendation and raw-material list with HS codes (BGMEA/BKMEA etc.)
  • Tk 300 stamp declarations (directors, compliance, correctness, associated concerns, customs signatories)
  • DoE clearance (dyeing/printing/finishing) and boiler certificate (if any)
  • Incorporation certificate, AoA, Schedule-X, Form-XII, Form-117 (or partnership deed)
  • Machinery documents (B/E, invoice, LC, BL or Mushak-11 challans), installation certificate, catalogue
  • Layout plan by certified engineer (2 sets)
  • Land deed / rent agreement
  • Current IRC and ERC
  • Treasury challans for licence fee and source tax
  • Lien-bank bond capacity certificate and notarised general bond
  • NID/passport of directors
  • Electricity and gas connection proof

Step-by-step process

  1. 1

    Collect licences (trade, fire, DIFE, IRC, ERC, VAT) and association recommendation.

  2. 2

    Lodge the application with fees at the Bond Commissionerate.

  3. 3

    Document scrutiny and deficiency notice.

  4. 4

    Physical inspection by a 3–4 member team.

  5. 5

    Risk assessment and approval.

  6. 6

    Sign the bond before the Commissioner; maintain bond registers and yearly audit.

Frequently asked questions

Can a new factory get a bond licence before production?

Yes, once machinery is installed and all supporting licences are in place.

Is the 2019 checklist still valid?

It is the official Chattogram list; rules changed in 2020 and 2024, so we compare it with the current Commissionerate list before filing.

Legal basis & official sources

Last reviewed 22 Oct 2026 by Legal Zone Business Licence Desk. Fees and rules change — we reconfirm every figure before you pay.

Related

Import & Export

Import Registration Certificate (IRC)

আমদানি নিবন্ধন সনদ (আইআরসি)

The IRC from the Office of the Chief Controller of Imports & Exports (CCI&E) lets a business open LCs and import goods — commercial IRC for traders, industrial IRC for factories importing raw materials.

⏱ Usually 7–15 working days online with complete documents

Import & Export

Export Registration Certificate (ERC)

রপ্তানি নিবন্ধন সনদ (ইআরসি)

The ERC from CCI&E is required before you can export goods from Bangladesh. Pair it with EPB enrolment (EMS) for export incentives and REX for duty-free access to the EU.

⏱ Usually 7–15 working days online with complete documents

Industry & Factory

Factory Licence & Layout Plan Approval (DIFE)

কারখানা লাইসেন্স (ডাইফ)

Factories, industrial and commercial establishments, shops, banks and insurers register and take a licence from DIFE. Layout plan approval, licence and renewal applications are filed online on the LIMA portal, where licences can also be verified.

⏱ Depends on inspection; plan for 2–6 weeks

Ready to get your Bond Licence (Customs Bonded Warehouse)?

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