G/MA/W/159  
 
18 August 2020  
(20-5626) Page: 1/4 
Committee on Market Access  Original: English  
 
 MEASURES RELATING TO THE COVID -19 PANDEMIC:  
TEMPORARY ELIMINATION OF  APPLIED MFN TARIFFS AND OTHER TAXES  
COMMUNICATION FROM BANGLADESH  
The following communication, dated 1 3 August  2020, has been circulated at the request of the 
delegation of  Bangladesh . 
 
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1.1.  The Government of the People’s Republic of Bangladesh wishes to notify the Members of the 
World Trade Organization (WTO) of measures that were recently adopted un ilaterally and on a 
provisional basis, through which the MFN customs duties and other taxes applied to the products 
listed in the tables (Table  1, 2 & 3) in the annex are eliminated.  
1.2.  This reduction in applied MFN customs duties and other taxes is being ad opted to tackle the 
health emergency caused by the COVID -19 pandemic and to protect human life and health.  
1.3.  SRO No -184-Law/2020/93/Customs of 30 June 2020 of the Internal Resource Division (IRD) 
of the Ministry of Finance set the reduction to zero percent (0%) of the applied tariffs (CD), 
regulatory duty (RD), supplementary duty (SD), value added tax (VAT), advanced tax (AT) and 
advanced income tax (AIT) for the importation of the listed products under the conditions stated 
below.  
1.4.  This reduction in applied MFN customs duties and other taxes will be applicable for the period 
of 1 July 2020 to 30 September 2020.  
  G/MA/W/159  
 
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  ANNEX  
TABLE -1 
Heading  HS Code 
(2017)  Description  Applied 
Tariff  
(CD)  Other 
Taxes  
(RD, SD, 
VAT, AT 
and AIT)  Enforcement 
Period  
1 2 3 4 5 6 
29.05  2905.12.90  Isopropyl Alcohol  0% 0% Effective from 
01 July 2020 to 
30 September 
2020 56.02  5602.90.00  Felt of textile materials  0% 0% 
56.03  5603.11.90  Non-woven, of man -made 
filaments, weighing not  more 
than 25g/m2  0% 0% 
5603.12.90  Non-woven, of man -made 
filaments, weighing  
>25g/m2  but <=70g/m2  0% 0% 
5603.13.90  Non-woven, of man -made 
filaments, weighing  
>70g/m2  but <=150g/m2  0% 0% 
5603.14.00  Non-woven, of man -made 
filaments, weighing  
>150g/m2  0% 0% 
5603.92.90  Non-woven, other than man -
made filaments, weighing  
>25g/m2 but <=70g/m2  0% 0% 
5603.93.00  Non-woven, other than man -
made filaments, weighing  
>70g/m2 but <=150g/m2  0% 0% 
5603.94.00  Non-woven, other than man -
made filaments, weighing  
>150g/m2  0% 0% 
59.03  5903.10.90  Other fabrics impregnated 
with polyvinyl chloride  0% 0% 
63.07  6307.90.00  Ear Band for Mask  0% 0% 
73.12  7312.90.00  Nose protector clip mask  0% 0% 
 
  G/MA/W/159  
 
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  TABLE -2 
Heading  HS Code 
(2017)  Description  Applied 
Tariff  
(CD)  Other 
Taxes  
(RD, SD, 
VAT, AT 
and AIT)  Enforcement 
Period  
1 2 3 4 5 6 
56.02  5602.90.00  Felt of textile materials  0% 0% Effective from 
01 July 2020 to 
30 September 
2020 56.03  5603.11.90  Non-woven, of man -made 
filaments, weighing not  more 
than 25g/m2  0% 0% 
5603.12.90  Non-woven, of man -made 
filaments, weighing  
>25g/m2  but <=70g/m2  0% 0% 
5603.13.90  Non-woven, of man -made 
filaments, weighing  
>70g/m2  but <=150g/m2  0% 0% 
5603.14.00  Non-woven, of man -made 
filaments, weighing  
>150g/m2  0% 0% 
5603.92.90  Non-woven, other than man -
made filaments, weighing  
>25g/m2 but <=70g/m2  0% 0% 
5603.93.00  Non-woven, other than man -
made filaments, weighing  
>70g/m2 but <=150g/m2  0% 0% 
5603.94.00  Non-woven, other than man -
made filaments, weighing  
>150g/m2  0% 0% 
59.03  5903.10.90  Other fabrics impregnated 
with polyvinyl chloride  0% 0% 
 
  G/MA/W/159  
 
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  TABLE -3 
Heading  HS Code 
(2017)  Description  Applied 
Tariff  
(CD)  Other 
Taxes  
(RD, SD, 
VAT, AT 
and AIT)  Enforcement 
Period  
1 2 3 4 5 6 
30.02  3002.15.00  COVID -19 Test kits based on 
immunological  reactions  0% 0% Effective from 
01 July 2020 to 
30 September 
2020 38.08  3808.94.91  Disinfectants in bulk 
(Excluding for Dairy, Poultry  
and Agricultural)  0% 0% 
38.22  3822.00.00  COVID -19 Test kits based on 
polymerase chain  reaction 
(PCR) nucleic acid test  0% 0% 
39.26  3926.20.90  Protective garments made 
from plastic sheeting  0% 0% 
3926.20.90  Plastic face shields (covering 
more than the eye area)  0% 0% 
63.07  6307.90.00  N95 mask or KN95 mask  0% 0% 
90.04  9004.90.00  Protective spectacles and 
goggles  0% 0% 
90.20  9020.00.00  Other breathing appliances 
and gas mask  0% 0% 
90.27  9027.80.00  COVID -19 Diagnostic Test 
instruments and  apparatus  0% 0% 
 
Conditions : 
 
a. For importation of the products stated in Table -1, an importer must be an industrial IRC 
holder pharmaceutical industry or an industrial Import Registration Certificate  (IRC) holder 
medical instruments manufacturer;  
 
b. For importation of the products stat ed in Table -2, an importer must be an industrial IRC 
holder garments manufacturer or an industrial Import Registration Certificate  (IRC) holder 
textile industry;  
 
c. For of importation of any products stated in Table -1, Table -2, and Table -3, the quantity of 
the import should be fixed/ determined by the Directorate of Drug Administration of 
Bangladesh;  
 
d. In the case of importation of the products stated in Table -2 by the industrial Import 
Registration Certificate  (IRC) holder  garments manufacture r, a certificate should be 
collected/ obtained from the Bangladesh Garments Manufacturers & Exporters Association 
(BGMEA) and in the case of industrial IRC holder textile industry, a certificate should be 
collected/ obtained from the Bangladesh Textile Mil ls Association (BTMA) and that certificate 
should be produced before the concerned customs house/ station during the fixation of tariff;  
 
e. The Department of Drug Administration shall ensure the quality of the imported products 
and will regularly monitor the products; and  
 
f. After the expiration of this SRO, the Department of Drug Administration shall submit a report 
on the quantity of the imported products under duty free facilities to Customs (Policy) section  
of the National Board of Revenue (NBR) stat ing the name of every importer and its approved 
quantity.  
 
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