Wednesday, December 25, 2019

The American Dream The Origin Of The American Dream

â€Å"The American Dream is a term that is often used but also often misunderstood. It isn’t really about becoming rich or famous. It is about things much simpler and more fundamental than that.† (â€Å"American Dream Quotes†). The American dream: a shining example to all peoples of what true success should be. Or is it? Americans will agree that since it’s conception, the American dream has changed dramatically. However, whether or not the dream has changed for the better is a matter of opinion. In order to discover more information about the American dream, it’s origins, and the state it is in today, I researched in depth the basic principals of the dream, and compared it to my own. Originating with the signing of the Declaration of Independence†¦show more content†¦Alexis observed that in this newly founded country with loads of potential land, there were no boundaries or preset rules that prevented it’s people from fulfilling the ir dreams; additionally, there was no monarchy or higher class that struggled with or ruled over the individual, giving way to people’s own pursuits. It is this spirit, the spirit of democracy, which Americans thrive on, and what gives them the energy and potential to achieve whatever they may. It was not until 1931 that James Truslow Adams, an American historian and writer, officially coined the term â€Å"The American Dream† in his novel The Epic of America. Adams believed that â€Å"The American Dream is that dream of a land in which life should be better and richer and fuller for everyone, with opportunity for each according to ability or achievement. ( . . . ) It is not a dream of motor cars and high wages merely, but a dream of social order in which each man and each woman shall be able to attain to the fullest stature of which they are innately capable, and be recognized by others for what they are, regardless of the fortuitous circumstances of birth or positio n.† (James Truslow Adams Quotes†). In other words, James Adams believed that the only requirement to achieve the American dream was that the individual succeed to their fullest extent possible. However, today the American dream seems far off of what it wasShow MoreRelatedF. Scott Fitzgerald s The Great Gatsby Essay1490 Words   |  6 Pagesof the American Dream. However, upon deeper of his character has yielded that there are aspects of Jay Gatsby that call into question his so called success. As a result, I have concluded that F.Scott Fitzgerald’s novel, although still displays the overarching theme that is the American Dream it, in fact, portrays ‘The disintegration of the American dream’ through the character that is Jay Gatsby. The American Dream is the ideal by which equality of opportunity is available to any American, regardlessRead MoreEssay on The Great Gatsby: American Dream or American Nightmare?1739 Words   |  7 PagesFitzgerald, The Great Gatsby The American Dream, a long standing ideal embodies the hope that one can achieve financial success, political power, and everlasting love through dedication and hard work. During the Roaring 20s, people in America put up facades to mask who they truly were. In The Great Gatsby, Fitzgerald conveys that the American Dream is simply an illusion, that is idealist and unreal. In the novel, Gatsby, a wealthy socialite pursues his dream, Daisy. In the process of pursuing DaisyRead MoreEffects on the American Dream, Both Positive and Negative Essay example1019 Words   |  5 PagesEffects on the American Dream, Both Positive and Negative The editors of Forbes called on these writers: James Q. Wilson, Katherine Newman, Robert Reich, Gertrude Himmelfarb, Natwar M. Gandhi, and Charles Derber. To answer this following question: If things are so good, why do we feel so bad? The American Dream has both positive and negative effects on the country, but in the end people will ultimately create their own fates. There are many positive effects that the American Dream has such immigrantRead MoreAnalysis Of Walt Whitman s Crossing Brooklyn Ferry 1271 Words   |  6 PagesThe American Dream establishes a journey to achieve a goal in order to start a new life. In â€Å"Crossing Brooklyn Ferry† by Walt Whitman, Walt Whitman illustrates the arrival to endorse a connection with the American future. Therefore, Walt Whitman conveys the experience of arrival using images to highlight the steps to reach the American Dream. As a result, the experience of arrival introduces a similar goal people are trying to achieve, which connects one another. Nevertheless, the people arrivingRead MoreSummary Of The American Dream 1216 Words   |  5 Pageslepsig English IV 31 March 2015 The American dream Its a beautiful warm sunday morning and Im sitting in the porch of my house everything is quiet, my wife and my three kids still sleeping, every thing around peaceful because the house is in the middle of 5 acres of land. Thats what i think of when i hear the term the â€Å"American dream† and for most americans thats what their goal is â€Å"a set of ideals in which freedom includes the opportunityRead MoreLangston Hughes And The Harlem Renaissance1476 Words   |  6 Pageswriters and musicians are still influenced by these people’s work published over 80 years ago. To sum it up, the Harlem Renaissance was a cultural movement of African-Americans, that popularized African-American culture, and brought it to the public eye. Also, the Harlem Renaissance brought attention to the struggles of African-Americans through art, poems, songs, books, plays, and movies. One of the writers who accomplished these goals was the one and only, Langston Hughes. Langston Hughes experiencedRead MoreAmerican Dream A Biological Impossibility, Neuroscientist Says1402 Words   |  6 PagesThe American dream has lurked over its people with open, forgiving, and promising arms. It served as a beacon for all who wanted to escape their indigenous lives, and seek refuge in a place where opportunity and hope ran rampant. The beacon that was once brightly lit for the world and its inhabitants to gaze in awe at, has since been dimmed by the very people that kneel beneath it. Their absolute, immediate fulfillment of this dream damaged one of the internal foundations that made the country asRead More Great Gatsby: Fitzgeralds Criticism Of The American Dream Essay501 Words   |  3 Pages Great Gatsby: Fitzgeralds Criticism of The American Dream The American Dream, as it arose in the Colonial period and developed in the nineteenth century, was based on the assumption that each person, no matter what his origins, could succeed in life on the sole basis of his or her own skill and effort. The dream was embodied in the ideal of the self-made man, just as it was embodied in Fitzgeralds own family by his grandfather, P. F. McQuillan. Fitzgeralds novel takes its place among other novelsRead MoreThe Gran Torino Film Presents This Dream As A Failure753 Words   |  4 PagesAccording to Adams, the American dream is â€Å"a dream of social order in which each man and each woman shall be able to attain to the fullest stature of which they are innately capable, and be recognized by others for what they are, regardless of the fortuitous circumstances of birth or position. (qtd. in William) The Gran Torino film presents this dream as a failure. Since people moved from the Europe with the hope of finding a better life in the United States, the condition of life was not as expectedRead MoreThe American Dream is a recurrent theme in American literature, dating back to some of the earliest600 Words   |  3 PagesThe American Dream is a recurrent theme in American literature, dating back to some of the earliest colonial writings. Benjamin Franklin, who is considered to be the epitome of the self-made man once said, â€Å" The Constitution only guarantees the American people the right to pursue happiness. You have to catch it yourself† (Franklin). Furthermore it is the belief that every man, whatever his origins, may pursue and attain his chosen goals; whether they be political, financial or social. However, the

Tuesday, December 17, 2019

Modernism Essay - 801 Words

Modernism â€Å"An inclination to subjective distortion to point up the evanescence of the social world of the nineteenth century bourgeoisie.† -Barth, â€Å"Literature of Replenishment† (www.iath.virginia.edu/elab/hfl0255.html) Modernism was rebellion against not only the repressive principles of the Victorian era but also the emergence of the fast-changing, materialistic corporate society. The period preceding modernism held up Victorian virtues, which accepted the worldview of everything being ordered, neat, stable, and meaningful. While fundamentally optimistic, Victorian culture featured hypercritical moralism as it had a very narrow, strict†¦show more content†¦Stream-of-consciousness writing employed by Joyce and Woolf and other expressions of inward consciousness in narration threw asunder the safeguard of the reliability of the narrator and required active contemplation by the readers. Perspective assumed a far greater importance in literature as writers offered more impressionistic work without omniscient narrators and clean resolutions. The proliferation of the experimental spirit in modernist works of literature often alienated popular readership, and such exclusivity served as a mark of quality to a certain extent as it went in hand with the modernist intellectuals’ disdain towards the mass-consumption-driven popular culture. Modernist intellectuals rejected popular culture, as they perceived that creating work that would be universally accepted often involved certain sacrifices of their genius and ultimately degraded art. The movement was certainly not egalitarian in nature. Modernism in fact strayed away from the idea of thinking in terms of groups, opting instead to focus on the individual. It strove for self-knowledge, and the almost narcissistic interest in the self led to the â€Å"spiritual alienation, self-exile, and cultural criticism† that pervaded the period. The place that Hemingway and Fitzgerald occupied in literary modernism is difficult to pinpoint. They both dabbled with modernist writing styles earlierShow MoreRelatedModernism : Modernism And Modernism901 Words   |  4 Pagesmoving from Modernism to Postmodernism. Modernism s birth is somewhat controversial but our text puts it at 1910. Paul Cezanne, who was closely tied with Cubism, has been credited as one of the fathers of Modernism. A lot was changing during this period which produced a slew of new styles such as, Post Impressionism, Symbolism, and Surrealism to name a few. Modernism thrived from the early 20th century until the period denoted by World War II at which point it fell out of favor. Modernism was characterizedRead MoreModernism And Modernism : Postmodernism And Postmodernism1632 Words   |  7 PagesModernism is what most people describe as what came before postmodernism. For this essay I will first be looking at what the meaning of modernism and postmoder nism is and I will also be looking at the different factors of both modernism and postmodernism and why modernism has declined and has been rejected. I will also be researching on how modernism and postmodernism started and why it started and for this I will be looking at different characteristic of both modernism and post modernism and compareRead MorePost Modernism Modernism1876 Words   |  8 Pagesis looking at the world producing different knowledge in different ways and this different perspective come to be associated with their own concepts amp; theories. (Hatch amp; Cunliffe 2006) In my essay, I will use three perspectives which is modernism, symbolic interpretive and postmodernism and show their different views on the role of technology in organisations and why they hold them. Then, I will analyse each perspective to what they have to say on this issue and why do they say it. TheRead MoreModernism Movement : High And Low Modernism1277 Words   |  6 Pagesthem was more influential? An evident answer to these questions is through the exploration of Modernism movement: High and Low Modernism. World War I not only stimulated rapid advances in human technologies but also aroused new radical approaches to the political, industrial and social world. As consequences to these approaches, the ideology for â€Å"history and tradition† had been crucially challenged. Modernism is a movement with collections for activities and creations that explicitly rejecting the existedRead MoreModernism And Modernism Essay1885 Words   |  8 Pagesthey effected the period in which they were born. From doing this, we can show the impact of them effected not only in the sixties, but also today. The first genre of fiction that was born during these times was Postmodernism. Its predecessor, Modernism, also came from the events that were happening around the world, especially through the newfound interconnectedness with different nations through new technological communications, and through easier and safer travel. Through this, the world experiencedRead MoreModernist Modernism : High Modernism Vs. Low Modernism1944 Words   |  8 Pages Modern or Modernist? High Modernism vs. Low Modernism Damian Sun 1238719 University of Waikato â€Æ' Modernism was a movement that was developed during the late nineteenth century and early twentieth century. Modernism developed due to the changes happening in societies at the time. Around the late nineteenth century and early twentieth century there was a rise in the industrial society’s where there were advancements in technologies and machines, and a rapid growths in cities. This lead to aRead MoreThemes of Modernism859 Words   |  4 PagesThemes of Modernism The term Modernism refers to the shift in values and cultural awareness that appeared in the art and literature of the post- World War One period. Modernism showed that there had been a change since the previous Victorian period. The Victorian era and its literature showed a very optimistic outlook on life, but the new era of Modernism rejected this idea and chose to portray life to be extremely pessimistic. Many of the Modern writers showed the world and society to be in anRead MoreModernism Essay1103 Words   |  5 Pagesand the understanding of self. They explored the ideas of consciousness, alienation, and inner conflict within the mind, and asked important questions of the reader while testing the boundaries of the soul. Susan Gorsky, perfectly defines literary modernism, in her book Virginia Woolf In striving to present the rapid and often disturbing changes in their world, the writers of this era felt it essential to reform their means of expression. Poetry, Drama, and fictio n were subjected to intensive scrutinyRead MoreEssay on Difference of Modernism and Post Modernism931 Words   |  4 Pages Modernism and Post Modernism Have you ever wondered what the differences are between the modernism and post modernism? It seems like it would be easy to describe what they are by the words and what they are usually associated with. Yet, it’s actually a lot different then your thinking. Modernism is the movement in visual arts, music, literature, and drama, which rejected the old Victorian standards of how art should be made, consumed, and what it should mean. Modernists want the absolute truthRead MoreElements of Modernism546 Words   |  2 PagesPeople were questioning the old school of thought and new philosophies were born. New forms of art, music and literature emerged to reflect these changes in thought called modernism. William Faulkners novel As I Lay Dying displays many elements of the modernist form in literature. Fragmentation is a prevalent element of modernism in As I Lay Dying. The novel is written as a narrative told by several people, each presenting their personal point of view. The reader must take into account that first

Monday, December 9, 2019

Report on Export Import Law in Bangladesh free essay sample

This report has also given us an opportunity to sharpen our views, ideas regarding export import law which will be a very useful for our future professional career as well as in our individual life. We have tried our best to put up a good report with as much information as we could gather during the short time span allotted for writing this report. Thank you for your kind support and help throughout the course, we remain. We hope you will appreciate this sincere effort. Sincerely, _____________ Permita Ahmed Group: 03 Sec: C, 18TH Batch (B. B. A. ) Department of Finance, University of Dhaka. This report is about the laws, regarding export and import, existing in Bangladesh. We have primarily divided the report into two parts. In the first section we have discussed about the laws related to exportation and in the second section we have focused on the laws related to the importation. At first, we discussed thoroughly the rules and regulations regarding exportation where our main focus was on the list of goods which are prohibited for exportation from the county. We have also shown a list of goods which are exportable only by following some conditions and the allowed sources of finance for the goods imported. The whole import procedure is mentioned in detail in this section. We have further discussed the customs duty which is a kind of indirect tax realized on goods of international trade, where we have included the goods exempted from customs duty and the calculations of customs duty which depends on the determination of assessable value unless the Customs officers determine otherwise. But certain items which are released from customs duty at a specific rate is also mentioned in this part. Customs department, evasion of customs duty and Duty-free goods, which are free of government taxes are described in this section thoroughly. Sometimes some extra duty is charged on goods of luxury which is called the supplementary duty. This supplementary duty’s procedure of imposition of supplementary duty, liable person for supplementary duty and dutiable value of supplies is discussed in the report. An exception, special schemes for tobacco and alcohol is also discussed here. In the Pre-shipment inspection part(PSI), we have firstly listed goods exempted from PSI. And then shown the goods restricted for PSI and the goods not importable in Bangladesh. Finally, we have discussed the barriers associated with the existing law in time of import and export, where we have discussed the rules and sections related to importation and exportation, in the Customs Act, 1969. And list of prohibited and restricted goods and last, the prevention of smuggling related law in time of import and export of such goods, which is discussed in the Customs Act 1969. Thus an import is any  good or  service  brought in from one country to another country in a legitimate fashion, typically for use in  trade. It is a good that is brought in from another country for sale. Imported goods or services are provided to domestic  consumers by foreign  producers. An import in the receiving country is an  export  to the sending country. †¢ Export Export  is derived from the conceptual meaning as to ship the goods and services out of the port of a country. The seller of such goods and services is referred to as an exporter who is based in the country of export whereas the overseas based buyer is referred to as an importer. In International Trade, exports refers to selling goods and services produced in the home country to other markets. Export Import law in Bangladesh Rules and Regulations to be followed for Export of Products: The conditions stipulated in this Policy or in other related laws, and the rules and regulations related to foreign currency exchange issued from time to time by the Bangladesh Bank have to be followed in case of export of goods from Bangladesh. Besides, relevant documents within the scope of the abovementioned conditions and rules and regulations have to be followed. Control of Export of Products: Under this Policy, export of products will be controlled in the following ways such as:- Export Prohibited Products: Unless otherwise stated, products prohibited under this Export Policy cannot be exported given below- List of Export-Prohibited Products 1 (a). All petroleum and petroleum products except those produced from natural gas (such as naphtha, furnace oil, lubricant oil, bitumen, condensate, MTT and MS). However, this prohibition shall not apply to the export of petroleum and LNG as shares of the foreign investment companies under the Product Sharing Contracts. b) Any passenger going abroad shall be allowed to carry as accompanied baggage , in excess of his or her personal goods, US$ 200 worth of goods, which are neither export-prohibited nor including to the list of conditional exports. In this case, no facilities/incentives like duty draw back adjustment, subsidy etc. shall be awarded. 2. Jute and `Shan? seeds 3. Wheat 4. Any kind of live ani mals, animal organs or hide/ skin of wild animals as mentioned in the Wildlife (Protection) Ordinance 1973 except the species mentioned in the first list of the Ordinance. 5. Fire arms, ammunition and related materials. 6. Radioactive materials. 7. Archeological relics. 8. Human skeleton, blood plasma, or anything produced from human beings or human blood. 9. All types of pulses ( except processed ones) 10. All shrimps except chilled, frozen and processed ones. 11. Onion. 12. Seawater shrimps of 71/90 count or smaller, except the species Harin/ harina and Chaka including sea species PUD, Cooked shrimp. 13. Cane, wood, wood logs/ thick pieces of wood (except handicrafts made from these materials). 14. All types of frogs (alive or dead) and frog legs. 5. Raw and wet blue leather. Products under Conditional Export: Products which are exportable under some conditions can be exported only after fulfilling those conditions. These are- List of Conditional Export Products 1. Urea Fertilizer:- Urea fertilizer produced in all factories except KAFCO can be exported with the prior approval of the Ministry of Industries 2. Entertainment programs, music, drama, films, documentary films etc can be exported in the form of audio cassettes, video cassettes, CDs, DVDs etc subject to „no objection? from the Ministry of Information. 3. Petroleum and petroleum products produced from natural gas (such as naphtha, furnace oil, lubricant oil, bitumen, condensate, MTT and MS) can be exported under „no objection? from the Energy and Mineral Resources Division, 4. Chemical products enlisted in schedules 1, 2, 3 of Chemical Weapons (Control) Act-2006 will be controlled (exported or prohibited to export) by section-9 of theACT. Exportable Products: Unless otherwise stated, all other products except the products enlisted in export prohibited products and the products whose export is contingent upon certain conditions shall be freely exportable. Nothing in this policy shall be applicable to the following: Store, equipment or spare parts of ships, vehicles or aircrafts bound for going abroad, and products declared as their kitchen items, or the baggage accompanied by the sailors or the crews and passengers of those ships, vehicles or aircrafts. Authority to relax export control: The Government showing appropriate reasons can authorize the export of prohibited goods listed in Annex-1. Moreover, the Government can authorize, under special considerations, export, export-cum import or re-export of certain products. Entre-pot trade means the export of an imported product at a price at least 5% higher than the import price. No change whatsoever in the quality, quantity, shape or any other aspect is necessary in this respect. Products under entre-pot trade shall not come out of the port boundary. However, the products can be brought out of the port boundary under special authorization. Re-export means the export of an imported product within a specific period of time with a value addition of at least 10% to the imported price by changing the quality or shape or both of the product by means of local reprocessing. Export opportunities without L/C:- Exports without L/C can be done through buying contract, agreement, purchase order or advance payment subject to the submission of EXP Form and Shipping Bill. In case of Advance Cash Payment, export without L/C will be allowed on consignment basis. Export-cum-Import Cylinder and ISO tanks can be exported on a temporary basis only for the purpose of repairing, replacement or refilling of the imported products. However, an Indemnity Bond shall have to be submitted to the Customs Authorities at the time of export stating that the products will be imported back after completion of the necessary works. Bangladeshi exporters will be authorized to export replacement products in case the exported product is found faulty as per the sales agreement. However, the exporter shall have to submit the following papers to the Customs Authorities: a) Copy of the Sales Agreement; b) Letter from the buyer with details of the faulty products; and c) Any other condition to be met according to the Customs Law. Pre-shipment Obligations:- Unless other conditions apply, pre-shipment certificate is not obligatory for export of any product. Quality Control Certificate:- In case of export of products for which quality control certificate is obligatory, the exporter shall have to submit, to the Customs Authorities, a quality control certificate issued by the appropriate authority. C. I. P. (Export): Every year commercially important persons (CIPS ) are selected from the highest export performers item- wise in recognition of their contribution to export. Rules and Regulations for Importation: Allowed source of finance for import- (a) Cash i) Cash foreign exchange (balance of the foreign exchange reserve of Bangladesh Bank) (ii) Foreign currency accounts maintained by Bangladeshi nationals working/living abroad (b) External economic aid (Commodity Aid, Loan, Credit or Grant);   (c) Commodity exchange : Barter and special trading arrangement (STA); this source shall be abolished as and when present agreements expire. Import procedure: (1) Import Licenec not required : No import Licenec will be necessary for import of any item. (2) Import against LCA From : Unless otherwise specified, all imports transacted through a bank (L/Cs, bank drafts, remittances etc. shall require LCA forms irrespective of the source of finance. (3) Import against L/C : Unless otherwise specified, import shall be made only be opening irrevocable letter of credit (L/C). (4) Import against LCA Form but without opening of Letter of Credit (L/C) : Import against LCA Form may be allowed without opening of letters of credit in the following cases :   (a) Import of books, journals, magazines and periodicals on sight draft or usance bill basis;   (b) Import of any permissible item for an amount not exceeding US Dollar Five thousand only during each financial year against remittance made from Bangladesh. c) Import under commodity aid, grant or such other loan for which there are specific procurement procedures for import of goods without opening amy L/C;   (d) Import of International Chemical References through Bank drafts by re cognized pharmaceutical (allopathic) industry on the approval of Director, Drugs Administrators for the purpose of quality control of their products. (5) Import against Import Permits and in special cases against Clearance Permit (for clearance of goods on payment of fine) : In the following cases, neither LCA Form non opening of L/C will be necessary; but Import Permit (IP) or Clearance Permit. a) Import of books, magazines, journals, periodicals and scientific and laboratory equipment against surrender on UNESCO coupons;   (b) Import under pay As You Lean Scheme in the following cases only on the basis of clearance of the Bangladesh Bank. (i) New or not exceeding twelve years old plant and machinery of permissible specification;   (ii) New or not exceeding give years old motor cars; iii) Cargo or passenger vessel of steel or wooden bodies, including refrigerated vessel of any capacity either new or not exceeding fifteen years old; but in case of ocean going ship, old ship, not exceeding twenty years old shall be importable;   (iv) Import of plant and machinery for export oriented industrial units with the clearance of the competent sanctioning authority; wherever necessary; and   (v) Trawlers and other fishing vessels, either new or not exceeding twenty years old. For import under this scheme the sanctioning authority of such import shall forward a copy of sanction letter to the Chief Controller and the importers shall apply to the CCI E along with necessary paper for prior permission. c) Import of item (s) by passengers coming form abroad in excess of the permissible limits as per the relevant baggage rules, provided the import of the item (s) concerned is permissible under the relevant baggage rules;   (d) Import of free samples, advertising materials and gift items above the ceiling prescribed as per paragraph 13 of this Order;   (e) Import of only drugs and medicines (allopathic) under product bonus system subject ot the condition that it shall be obligatory on the part of the importers concerned to pass on the benefit to the consumers. The Director, Drugs Administration shall devise appropriate mechanism in this behalf;   (f) Import of capital machinery as share of capital of the foreign share-holder for an approved joint venture industrial unit already set up or to be set up;   (g) Import of any other goods, not specifically exempted from permit. (6) Import on Deferred Payment Basis or Against Suppliers Credit : Subject to restriction and prohibitions contained in this order, import on differed payment basis or against Suppliers, Credit may be allowed on the basis of procedure laid down by the Bangladesh Bank in this behalf. 7) Import against direct payment abroad : Only Bangladeshi nationals living abroad may send may importable item irrespective of value ceiling against direct payment abroad in the name of any Bangladeshi living in Bangladesh. The name and address of the consignee shall be mentioned in the import documents. For such import, no permission or import permit from the Import Control Authority sha ll be necessary. 8) Time limit for opening of L/C : Unless otherwise specified, for import under cash foreign exchange, letter of credit shall be opened by all importers within one hundred and fifty days from the date of its issue or from the date of its registration. The above time limit may be extended upto such time as deemed fit by the Chief Controller. For import under foreign aid/grant and barter/STA. L/C shall be opened within the time limit as may be notified by the Chief Controller. 9) Validity of LCA for shipment : (a) Unless, otherwise specified, shipment of goods shall be made within seventeen months in the case of machinery and spare parts and nine months in the case of all other items from the date of issuance of LCA From by bank or registration of L/C Authorization From with Bangladesh Band Registration unit, as the case may be, Shipment of goods under commodity aid/grant, and barter/STA shall be effected within the time limits as may be notified by the Chief Controll er. b) In case where shipment could not made within the validity of the LCA Form due to circumstances beyond the control of the importer, the Chief Controller may extend the time limit for shipment of goods on the merit of each case;   (10) Restriction on L/C after imposition of ban/restriction: No extension of the date of shipment in any letter of credit or amendment to letter of credit or enhancement of the value or quantity of goods shall be allowed by the nominated bank or by the Import Control Authority after the import of the item or items has been banned or restricted;   (11) Document required lo be submitted along with LCA Form: Importer in both public sector and private sector shall submit to their nominated banks the following documents along with the L/C Authorization Form for opening Letter of Credit:   (a) L/C application form duly signed by the importer; b) Indents for goods issued by indentor or a proforma invoice obtained from the foreign supplier, as the case may be; and   (c) Insurance cover note. (12) Addition documents to be furnished by public sector importers: In addition to the documents mentioned in sub-paragraph (11) above public sector importers shall submit the attested photocopy of sanction letter from the Administrative Ministry or Division or Authority, wherever applicable;   (13) Additional documents to be furnished by private sector importers: In addition to the documents, mentioned in sub-paragraph (11) above private sector importers will be required to submit the following documents-   (a) valid membership certificate from the registered local Chamber of Commerce nd Industry or any Trade Association, established on all Bangladesh basis, representing any special trade/business;   (b) proof of payment of renewal fees for the Import Registration Certificate for the concerned financial year;   (c) a declaration, in triplicate, that the importer has paid income tax or submitted income tax return for the preceding ye ar;   (d) proof of having Tax Identification Number (TIN) in all cases of import excepting personal use;   (e) insurance cover note either from Shadaran Bima Corporation or from Bangladeshi Insurance Company and stamped insurance policy against this cover note;   (f) any such documents as may be required as per this Order or Public Notice, or instruction issued by Chief Controller, from time to time under this Order;   (14) Violation of the requirement of LCA/LC : Shipment effected before authentication of the L/C Authorization Form by the nominated bank and registration with the Bangladesh Bank, wherever necessary, and before opening of L/C or after expiry of the validity of the L/C Authorization Form or L/C shall be treated as import in contravention of this Order. L/C Authorization Form obtained on the basis of false or incorrect particulars or by adopting any fraudulent means shall be treated as invalid and void abinitio. 15) import against indent and pojorma invoice : L /C may be opened against an indent issued by a local registered indentor or against a proforma invoice issued by a foreign manufacturer/seller/supplier. Fees Provision Regarding Import |Category |Value Ceiling of annual import   |Initial Registration |Annual renewal fees | |(a) |Tk. 5. 00 (five) Lac   |Tk. 500. 00 |Tk. 500. 00 | |(b) |Tk. 15. 00 (fifteen) Lac   |Tk. 1,500. 00 |Tk. 1,500. 00 | |(c) |Tk. 50. 00 (fifty) Lac   |Tk. 3,000. 0 |Tk. 3,00. 00 | |(d) |Above Tk. 50. 00 (fifty) Lac |Tk. 5,000. 00 |Tk. 5,000. 00 | Indentors and exporters shall pay registration and renewal fees at the following rates : |   |Initial registration fees |Renewal fees   | |Indentor |Tk. 10,000. 00 |Tk. 3,000. 00   | |Exporter |Tk. 1,000. 00 |Tk. 1,000. 0 | |Types of Importers |Items |Quantity/C F value of the item up to which | | | |import will be allowed without import | | | |permit/prior permission. | |Indentors/Agents and Importers of allopathic |Drags medicines (allopathic). |TK. 5 0,000. 00 (fifty thousand) only | |medicine. | | | |All Importers, Indentors and Agent. Other samples and advertising |TK. 50,000. 00 (fifty thousand) only | | |materials. | | |Agents of foreign manufacturer, appointed in |New band of item for sale with a |TK. 50,000. 00 (fifty thousand) only | |Bangladesh. |view to introducing then to the | | | |consumers. | | |Individuals/Organizations. |Bona fide items of gifts. |TK. 15,000. 00 (fifteen thousand) only | |Sl No. Types of exporters |Yearly value ceiling/maximum numbers of samples|Remarks | | | |to be imported. | | | |Export oriented ready made garments|Maximum 100 (one hundred) Numbers of samples |Subject to the production of | | |industry. |with not more. |necessary recommendation / | | | | |certificate from Export | | | | |Promotion Barrie. | |Export oriented mechanized shoe |Than 20 (twenty) in each category. | | | |industry. | | | | |Export oriented tannery industry. |Maximum 100 (one hundred) pairs of sample. | | | |Other Expo rters /Manufacturers. |Maximum 100 (one hundred) Paris of tanned | | | | |leather sample. US$ 1000. 00 (one thousand only)| | Customs duty Customs duty is a kind of indirect tax which is realized on goods of international trade. In economic sense, it is also a kind of consumption tax. Tariff, which is actually a list of commodities along with the leviable rate (amount) of Customs duty, is popularly understood as Customs duty. Bangladesh is not a free port and generally imposes duties on imported goods. Generally exports are Zero Rated. National Board of Revenue (NBR) is the apex body of tax administration. Bangladesh Customs works under supervision of NBR. NBR oversees both Direct and Indirect taxes. Customs deals with import, export and bonded warehouse system. Value Added Tax (VAT) is also administered by Customs administration though the administrative structure of VAT is different than Customs. Dhaka, ICD (Kamlapur), Chittagong, Benapole and Mongla are the major Custom Houses in Bangladesh Customs wing is primarily responsible for collection of all duties and taxes at the import stage. Apart from collection of government revenue it is also responsible for trade facilitation, enforcement of government regulations, protection of society and environmental protection, preparation of foreign trade statistics, trade compliance and protection of cultural heritage. Customs collects 42% of the NBR’s total revenue. The revenue target for the year 2007-08 was Tk. 17,812 Cr. and actual revenue collection so far (July’ 07 to May’08) is Tk. 16, 987. 06 Cr. that is 19. 4% higher than the previous year. The target has been revised to Tk. 19385 Cr. for 2007-08 and with an increase of 16. 25%; it has been set to Tk. 22,536 Cr. for the year 2008-09. In the present financial year (2007-08) there are 3 duty slabs of customs duties i. e. 10% for basic raw material, 15% for i ntermediate raw material or semi finished products, and 25% for finished products. In the proposed 2008-09 budget, the duty structure has been restructured and a four tier duty structure has been proposed, i. e. 3% for capital machinery, 7% for basic raw material, 12% for intermediate raw-material or semi finished products, and 25% for finished products. Since Customs functions at the gateway for import and export of goods, it plays a critical role in the import-export trade chain. In order to make customs procedures more transparent and to achieve more trade facilitation, a number of measures have been taken in past few years. With the introduction of ASYCUDA++ and Direct Traders Input (DTI) automation in customs clearance has begun. Recently, a full automation scheme is on way of implementation in collaboration with the Chittagong Chamber and the Task Force. Once the full automation is completed the importers and exporters will be able to access customs server from their offices or homes and will be able to submit their customs declaration online. †¢ Exemptions from Customs Duty: i)   Capital machinery; i)   Raw materials of Medicine; iii)   Poultry Medicine, Feed machinery; iv)  Ã‚   Defence   stores; v)    Chemicals of leather and leather goods; vi)   Private power generation unit; vii)   Textile raw materia ls and machinery; viii)   Solar power equipment; ix)   Relief goods; x)   Goods for blind and physically retarded people; and xi)   Import by Embassy and UN. †¢ Calculation of Customs duty Calculation of Customs duty depends on the determination of what is called assessable value in case of items for which the duty is levied ad valorem. This is often the transaction value unless the Customs officers determines assessable value in accordance with Brussels definition. However, for certain items like petroleum and alcohol, Customs duty is realized at a specific rate applied to the volume of the import or export consignments †¢ H. S. Code For the purpose of assessment of Customs duty, products are given an identification code that has come to be known as the Harmonized System code. This code has been evolved and assigned by the World Customs Organization based in Brussels. H. S. Code may be from four to ten digits. For example 17. 03 is the H. S. Code for molasses from the extraction or refining of sugar. However, within 17. 03, the number 17. 03. 90 stands for Molasses (Excluding Cane Molasses). Introduction of H. S. Code in 1990s has largely replaced what used to be known as SITC or Standard International Trade Classification, though SITC remains in use for statistical purposes. In drawing up the national tariff, the revenue departments often specify the rate of Customs duty with reference to the H. S. Code of the product. In some countries and customs unions, 6-digit HS codes are locally extended to 8 digits or 10 digits for further tariff discrimination: for example the European Union uses its 8-digit CN (Combined Nomenclature) and 10-digit TARIC codes. †¢ Customs department The national authority that responsible for levying taxes on international trade is often referred to as a Customs department. Normally the Customs department operates under a national law and is authorized to examine the cargo in order to ascertain actual description, specification volume or quantity, so that the assessable value and the rate of duty may be correctly determined and applied. †¢ Evasion of Customs duty `Evasion of Customs Duties takes place mainly in two ways. In one, the trader under-declares the value so that the assessable value is lower than actual. In a similar vein, a trader can evade Customs duty by understatement of quantity or volume of the product of trade. Evasion of Customs duty may take place without or in collaboration of Customs officials. Evasion of customs duty does not necessarily constitute smuggling. †¢ Duty-free goods Duty-free is the term that is often used to describe goods bought at ports and airports that do not attract the usual government taxes and customs duties. Some countries impose allowances in order to restrict the number of Duty-free items that one person can import into the country. These restrictions often apply to tobacco, wine, spirits, eau de toilette, gifts and souvenirs. Often foreign diplomats and UN officials are entitled to Duty-free goods. Duty-free goods are imported and stocked in what is called Bonded warehouse. SUPPLEMENTARY DUTY Luxurious, non-essential and socially undesirable goods are subject to supplementary duties at different rates from 10 percent to 500 percent. 1. Imposition of supplementary duty and person liable. †¢ Imposition of supplementary duty A. Supplementary duty is imposed and payable on i. an import of dutiable goods; ii. a supply of dutiable goods manufactured in Bangladesh; and iii. a supply of dutiable services in Bangladesh. †¢ Exemption for exports B. No supplementary duty is imposed on an import of dutiable goods if the goods are entered for export without first being entered for home -consumption. C. No supplementary duty is imposed on a supply of dutiable goods or services if the supply is zero rated under Part C of Chapter 6 of this Act. †¢ Single stage tax D. Supplementary duty is payable only once in relation to particular dutiable goods or services. †¢ Amount of supplementary duty payable E. The amount of supplementary duty payable is calculated by multiplying the dutiable value of the goods or services by the rate of supplementary duty applicable for those goods or services. †¢ Supplementary duty rate F. The rate of supplementary duty applicable for particular dutiable goods or services is the rate specified in the Third Schedule for those goods or services. †¢ Change of rate G. Where there is a change in the rate of supplementary duty, the rate to be applied is, i. for an import of dutiable goods: the rate applicable at the time the duty becomes payable; or ii. for a supply of dutiable goods or services: the rate applicable at the time of supply. 2. Person liable to pay supplementary duty A. The person liable to pay the supplementary duty imposed under section 1 is: i. n the case of an import of dutiable goods: the importer; ii. in the case of a supply of dutiable goods manufactured in Bangladesh: the manufacturer iii. in the case of a supply of dutiable serv ices: the supplier. Sub section (1) does not prevent the collection of supplementary duty from a different person if that person is made separately, or jointly and severally, liable for this tax under another provision of this Act. 3. Dutiable value †¢ Dutiable value of imports A. The dutiable value of an import of dutiable goods is the value of the taxableimport of the goods, as determined under section minus the supplementary duty payable on the import. †¢ Dutiable value of supplies B. Except as provided in sub section (3) or (4), the dutiable value of a supply of dutiable goods or services is the value of the taxable supply of the goods or services, as calculated under section minus the supplementary duty payable on the supply. C. The dutiable value of a supply of dutiable goods or services for no consideration, or for inadequate consideration, is the fair market value of the supply. D. The dutiable value of a supply of dutiable goods or services to which a special scheme applies, is the value specified by the Board in respect of that supply. 4. Special schemes for tobacco and alcohol. A. The Board may impose a special scheme for the payment of supplementary duty on a supply of dutiable goods manufactured in Bangladesh if the goods are: i. Cigarettes, tobacco, or similar products, including blended products; or ii. Alcoholic beverages, ingredients for alcoholic beverages, or similar products. B. A special scheme imposed by the Board under this section shall includeprovisions: i. requiring the manufacturer to print a maximum retail price on the goods; ii. setting the minimum level at which that maximum retail price should be set; and iii. specifying that: a) the value of the goods for the purposes of calculating VAT is equal to the maximum retail price printed on the goods, minus the tax fraction of that amount; and b) the dutiable value of the goods is the value determined under subparagraph minus the supplementary duty payable by the manufacturer. C. A special scheme imposed by the Board under this section may, in addition to the matters referred to in subsection (2), include provisions requiring the manufacturer to affix on or to the body of the package, pot, bottle, or other container a stamp, banderol, or special sign or mark of a particular size and design, manifesting measures of security and for that purpose the Board may determine all procedures relating to scheme, including in relation to the use, distribution, preservation, supervision, observation, accounting, and packaging of stamps, banderols, or special signs or marks. Pre-shipment inspection: Pre-shipment inspection (PSI) is mandatory for all exports to Bangladesh, expect to those identified as exempted, prohibited or restricted. †¢ List of goods exempted from PSI: All goods imported into Bangladesh excluding the goods described below shall be subjected to Pre-shipment Inspection: . All items having nil customs duty shown in the FIRST SCHEDULE to the Customs Ac t, 1969 (IV of 1969). 2. Exemption from customs duty made by the government from time to time by virtue of the power vested underSection 20 of the Customs Act, 1969. 3. Goods imported by government, semi-government, sector corporation or autonomous organization. 4. Perishable goods as determined by the official order of the National Board of Revenue (NBR). 5. Goods imported for 100% export oriented industries under bonded warehouse facilities. 6. Capital machinery and parts under the H. S. Codes included in the SRO 154-Ain/2011/2340/Customs, dated:09/06/2011. 7. Machinery, parts and other goods imported under the provisions of SRO 202-AIN/95/1639/Shulka, dated 28/11/1995 for exploration, extraction and production of mineral oil and gas resources in Bangladesh. 8. Plant and parts of equipment imported permanently under the provisions of SRO 100-AIN/2000/1832/Shulka, dated:18/04/2000 for establishing power generation station to generate electricity by the private sector. 9. Machinery, parts and other goods imported under the provisions of SRO 105-AIN/99/1784/Shulka, dated: 23/05/1999 for exploration, extraction and production of oil and gas resources in Bangladesh. 10. Permanently imported plant and equipment and temporarily imported erection materials, equipment and parts under he provisions of SRO 73-AIN/97/1700/Shulka, dated: 19/03/1997 for establishing power generation stations togenerate electricity by the private sector. 11. Equipment, parts and accessories exempt from the import duty through SRO 176-AIN/2010/2294/Shulka, dated:10/06/201 0. 12. Goods exempt from the import duty through SRO 172-AIN/2008/2200/Shulka, dated: 26/06/2008. 13. Goods imported as relief materials through the SRO 61-AIN/92/1444/shulka, dated: 17/03/1992. 14. Goods imported under tariff value through the SRO 159-AIN/2011/2346/Customs, dated: 09/06/2011. 15. Goods imported for the manufacture of insecticide/pesticide through SRO 143-AIN/2009/2246/shulka, dated:11/06/2009. 16. Goods (included in the block list approved by the Drug Administration Department) imported through SRO 160-AIN/2011/2347/Customs, dated: 09/06/2011. 17. Chemical compounds for manufacturing raw materials of medicines through SRO 261/2009/shulka, dated:11/06/2009. 18. Newsprint imported by newspapers and journals publishers through SRO 144-AIN/2007/2143/Shulka, dated:27/06/2007. 19. De-inking chemical imported by newsprint manufacturer through SRO 325-AIN/2000/1872/Shulka, dated:26/10/2000. 20. Textile machinery and parts under HS Codes included in SRO 178-AIN/2010/2296/Shulka, dated: 10/06/2010. 21. Medical equipment and accessories imported by referral hospital through SRO 137-AIN/2009/2240/Shulka, dated:11/06/2009. 22. Goods imported by leather and leather goods manufacturers and exporters through SRO 169- AIN/2005/2078/Shulka, dated: 09/06/2005. 23. Hatching Eggs imported through SRO 124-AIN/96/1676/Shulka, dated: 28/07/1996. 24. Instrument, parts and equipment/accessories imported by solar panel manufacturing plant through SRO 155-AIN/2004/2047/Shulka, dated: 10/06/2004. 25. Machinery/equipment, parts and goods imported for the implementation of Dhaka Clean Fuel Project through SRO11-AIN/2005/2063/Shulka, dated: 16/01/2005. 26. Electrical goods/equipment, accessories and parts under HS Codes included in SRO 74-AIN/2005/2067/Shulka,dated: 28/03/2005 imported for the implementation of Power Sector Development Project. 27. Equipments/accessories and parts imported by Generator manufacturer and Generator Assembling Industry throughSRO 80-AIN/2007/2132/Shulka, dated: 27/06/2007. 28. Machinery/equipment/accessories and parts imported by Rental Power Company for producing electricity in privatesector through SRO 58-AIN/2008/2118/Shulka, dated: 11/03/2008. 29. Equipment/accessories and parts imported through SRO 158-AIN/2008/2189/Shulka, dated: 19/06/2008. 30. Computer and parts/accessories of computer imported through SRO 157-AIN/2011/2343/Customs, dated:09/06/2011. 31. Goods imported under bonded system by indirect exporters through SRO 212/2008/Shulka, dated: 29/06/2008. 32. Goods/equipment/accessories for internet service through SRO 279-AIN/2008/2117/Shulka, dated: 16/10/2008. 33. Goods/equipment/accessories imported by foreign airlines authority through SRO 194-AIN/2010/2312/Shulka, dated:10/06/2010. 34. Raw materials for producing medicine imported under Order No – 07/96/Cus, dated: 31/12/1996 of National Board ofRevenue. 35. Machinery/equipment/accessories imported for establishing and maintaining CNG filling station and conversionworkshop. 36. Goods imported under the provisions of the Standing Order No. 3(84)NBR(Cus)II/74/1766-70, dated: 28/01/1975. 37. Arms/ammunition as described in the NBR memo No. 9(41)NBR/Cus-IV/72/246, dated: 10/04/1981. 38. Goods imported by any diplomat or under the coverage of diplomatic facilities as per Vienna Convention, 1961 dulycertified by the Ministry of Foreign Affairs, Government of the Peoples Republic of Bangladesh. 39. Goods imported by privileged persons or organization as per entitlements laid down in clause 2 (b), 2(c) and 2(d) ofthe Privileged Persons (Customs Procedures) Rules, 2003. 40. Goods imported for the rehabilitation of deaf, dumb, blind and physically and mentally handicapped persons. 41. Goods imported under the existing provisions of the Baggage Rules. 42. Post parcels and commercial samples. 43. Goods imported for government approved trade fair. 44. Imported goods, exported for repair or warranty replacements. 45. Goods imported temporarily under the provisions of the Section 21(a) and 21(b) of the Customs Act, 1969 and therelevant SRO number 542-L/84/886/Cus, dated: 10/12/1984. 46. Goods (sample, industrial parts, urgent importable goods) having value not higher than USD 1000 throughappropriate payment and following the stipulations of Import Policy Order. 47. Essential drugs, medical equipment having value not exceeding than USD 1000 (CF). 48. Advertising material and gift items having value of not higher than USD 200 (CF). 49. Parts for industries, value not exceeding USD 1000 (CF). 50. Goods not exceeding the value higher than USD 1000 (CF) payments of which are made abroad. 51. Machinery/equipment/accessories, parts and other goods imported by different gas fields company underPetrobangla for exploration, extraction and production of mineral oil and gas resources in Bangladesh under theprovisions of SRO 146-AIN/2009/2249/Shulka, dated: 11/6/2009. 52. Goods having specific rate of customs duty specified against the HS Codes in the FIRST SCHEDULE to theCustoms Act, 1969 (IV of 1969) (excluding meltable and rerollable scrap under heading 72. 04). 53. Import tax/duty free vehicle imported by hon’ble Member’s of the Parliament under SRO 238-AIN/2010/2317/Shulka,dated: 29/06/2010. 54. Goods imported by LP Gas Cylinder Manufacturer under SRO 56-AIN/2011/2342/Customs, dated: 09/06/2011. 55. Chemical imported for managing/administering Effluent Treatment Plant (ETP) under SRO 169-AIN/2011/2356/Customs, dated: 09/06/2011. †¢ List of Restricted and Prohibited goods: 1. Import of Live swine is banned. 2. Import of all chicks except parent stock and g rand parent stocks are banned. Only one day-old chicks of Parent stock Grand parent stock shall be importable if a certificate issued by the authorized officer of the Livestock Department of the exporting country, to the effect that the importable chicks are free from contagious disease and those are of parent stock’s of grand parent stock’s shall be obtained. Besides, importer must show to the bank, at the time of L/C opening, certificate from an authorized officer of the Livestock Directorate that he has either hatchery or breeder firm. 3. Import of Pig’s fat and the like items is banned 4. Import of Eggs (except hatching eggs) is banned. 5. Import of Pig’s hair/bristle, fat and the like items is banned. 6. Import of deep frozen semen of oxen, except deep frozen semen of Frisian; Frisian Cross; Shahiwal; Shahiwal Cross, A. F. S. , A. F. S. Cross variety is banned. A certificate shall be obtained from the authorized officer of the Livestock Department of the exporting country regarding the variety of semen to the effect that it is free from any contagious and venereal disease. 7. Poppy seeds â€Å"dried Postadana† banned (Postadana† shall not also be importable as spices or in any other way). 8. Import of Ghas (Andropogen SPP) Bhang (Channabis Sativa) are banned. 9. All items except opium, Agar Agar pectin are importable with prior clearance from the Director, Drugs Administration. 10. Tendu leaves (Biri leaves) are banned for import. 11. All items including pig’s fat are banned. 12. All items including lard stearin are banned except inedible tallow and RBD palm stearin (importable subject to conditions). 13. (a) Limited quantity of edible molasses (gur) shall be importable in the specific procedure on fulfillment of the condition(s) prescribed by the Government. 14. Ethanol (ethyl alcohol) analar grade (indentured) is importable only by recognized pharmaceutical units with the approval of the Director, Drug Administration and subject to prescribed conditions. 15. Import of Wine Lees, Argol is banned. 16. i. Common salt except table salt shall be importable subject to conditions prescribedby the govt. as and when required. ii. Table salt shall be importable only by the foreign exchange earning hotels subjectto prescribed conditions at para 24. 1 of this order. iii. Industrial salt: Importable only by the industrial units actually using the item as a iv. raw material, upto to the limit of their entitlement recommended by the sponsoringauthority. The Investment Board will, however, ensure utilization of the importedindustrial salt by the industrial unit concerned. The sponsoring authority will furnisha list of the names of industrial units and its utilization report to the Ministry ofCommerce within 2 (two) months after the end of the calendar year. 17. i. In case of import of Furnace Oil for use in own industry/firm:- (1) Bangladesh Petroleum Act, 1974 (Act LXIX of 1974) and Rules issued by theGovernment, from time to time, in this respect will be applicable. (2) Importer must inform Bangladesh Petroleum Corporation regarding quantity andquality of the importable Furnace Oil on or before 5th of every month, and (3) The importer must obtain Explosive Licence and other required licence(s) as perprevailing rules. ii. In case of import for sale/marketing to other consumers:- (1) An agreement is to be signed with Bangladesh Petroleum Corporation as perBangladesh Petroleum Act 1974 (Act LXIX of 1974) and rules issued by theGovernment from time to time, in this respect these rules will be applicable; (2) Quality of the salable petroleum product must be as per specification of BSTI; (3) All arrangement is to be made by the importer for collection, storage andmarketing of furnace oil. (4) Representatives of Bangladesh Petroleum Corporation and BSTI can inspect anyestablishment of the importer to examine the quality of the salable item; (5) Imported furnace oil is to be sold at the market rate; 6) The importer must obtain Explosive Licence and other required licence(s) as perprevailing rules. (7) Furnace Oil is to be sold only to the user industry. (8) A statement regarding quantity and quality of monthly imported and marketedfurnace oil is to be sent to Bangladesh Petroleum Corporation on or before 5th ofevery month. 18. Except Liquefied propane and butanes (which are part of (L. P. G. ), Petroleum gas and other gaseous hydrocarbons are banned for import. 19. All items including petroleum oil residues are banned except petroleum coke petroleum bitumen. 20. Import of Sodium Cyclamate is banned. 21. Import of Aliyl isothiocyonate (artificial mustard oil) is banned. 22. Cinematograph film exposed developed whether or not incorporating sound track is importable following conditions:- a) Cinematograph film (exposed) in English language without sub-title and in other languages (except sub-continental languages) with subtitle in Bangle or in English shall be permissible for import. b) Import of film in sub continental languages with or without sub-title shall not be permissible. However, import or export permit as considered necessary, may be issued on the basis of specific recommendation of the Film Development Corporation for import or export of the print/negative of such Cinematographic film produced as a joint venture. ) Import of all cinematograph films shall be subject to censorship rule codes. 23. Insecticides, namely Heptachlore-40, WP, DDT, Bidrin Brand in the generic name: Dicrotopes, Methyle Bromide, Chlorden-40, WP and Daildrin are banned. But all otheritems classifiable under this heading are importable subject to the certain conditionsas mentioned below:- (a) Importable subject to the prescribed conditions at para 26. 6 of this order. (b) Deltramethrine of synthetic pyrithroid group shall be importable with the priorpermission of the Ministry of Commerce but only by those firms who will be certifiedand guaranteed by the Ministry of Health that the item will be used only for publichealth purpose. c) Insecticides Insecticides of the Synthetic Pyrithroid group i. e. (1) Cyhalothrin,(2) Cypermethrin,(3) Cyfluthrin,(4) Fenvelarate,(5) Alpha Cypermethrin,(6) Es-Fenvalarate,(7) Deltamethrin. (8) Danitol 10 EC (Fenpropathrin) may be imported by fulfilling the followingconditions i. e. (a) Description of the imported insecticides must be communicated to theAgricultural Extension Directorate and it will monitor the use of the importedinsecticides. (b) The imported insecticides must be used as per the approved level providedby the Pesticide Rules,1985. 24Import of swine’s fur and yarn made thereof are banned. 25. Combat cloth shall be importable only by the Defence Services and Law and OrderAgencies. 26. The following except polyester shear of mesh 80-150 required for screen printingmachine/table: (i) Shirting suiting of 85% or more by weight of synthetic or manmadefibre (synthetic, regenerated or blended yarn of both) and similar fabrics in any form. (ii)Cotton synthetic suiting of all constructions having the width exceeding 152. 40 cm. 27. Fishing nets (Gillnet) with meshes of 4. 5 centimetre or less in width or length. With theprior permission from the Director General of Fisheries Deptt. only deep-sea fishingvessels shall be allowed to import nets with meshes of 4. 5 cm or above under Sea FishOrdinance,1983. Director General Fisheries Department shall give permission for animporter per trawler to import 4. 5 cm radius/mesh-net upto maximum 8 (eight)bags/sacks per year. 28 . Import of Polypropylene bag is banned. 29. a) Commercial import of second hand/reconditioned engines and gear boxes of bus, truck, mini-bus and microbus will be permissible. But such engines and gear boxes s hall not be permissible for import if they are more than five years old. In this case a certificate regarding age life span limit, either from exporting country’s recognized Chamber of Commerce Industry or from an internationally reputed surveyor shall be submitted to the Customs Authority at the time of release of the goods. (b) Second-hand/reconditioned marine diesel engines above 35 (thirty five) horse power used in coasters, launches and self propelled barges and other watercrafts of this type will be commercially importable. Import of chassis including double stroke engines of three-wheeler vehicles (Tempo, auto rickshaw etc. ) is banned. 30. Import of chassis with Two stroke engines of three wheeler vehicles (Tempo, auto rickshaw etc. ) is banned. 31. Radio Transmitters and Trans-receiver Wireless Equipment, Walkie-talkie and otherRadio Broadcast Receivers including Receivers incorporating Sound Recorders orReproducers are importable by Radio Bangladesh and Bangladesh Television withclearance from the sponsoring Ministry these are also importable by other Government,Semi-Government amorous agencies on the basis of clearance from the concernedadministrative Ministry and NOC from the Ministry of Post and Tele-communication. Tele-communications equipments are also importable in the private sector on the basisof NOC from the Ministry of Posts Tele-communications 32. Radio Navigational Aid Apparatus, Radar Apparatus and Radio Remote ControlApparatus are importable by user agencies with clearance from the sponsoring Ministry. 33. (a) Motor car upto 1649 C. C. and microbus, minibus, jeeps including other old vehiclesand tractors of any CC are importable under the following conditions: (1) No vehicle will be more than five years old in the case of shipment. (2) Old vehicles will be importable only from the country of its origin. Old vehicleswill not be importable from any third country. 3) A certificate containing age, model number and chassis number of the old carwill have to be submitted to the customs authority from Japan Auto AppraisalInstitute (JAAI) in case of import of old cars from Japan and from the recognizedAutomobile Association in case of import of old cars from other countries. (4) For determin ing date/age of the imported old car the date/age will be calculatedfrom the first day of the next year of manufacture of chassis. (5) In case of import of cars from Japan date of manufacture will be ascertained/determined after examining the chassis book published by Japan Automobile Association and for import from other countries, date of manufacture will beascertained/ determined by examining the chassis book published by theconcerned Government approved Automobile Association. No old car or vehiclewill be importable from a country which do not publish chassis book. 6) With respect to connection of Diesel particulate Filter in diesel driven car andcatalytic converter in petrol driven car action will be taken as per S. R. O. No. 29-law/2002 dated February 16, 2002 issued by the Ministry of Environment andForest. (7) No car will be importable without seat belt. (8) Wind shield glass and both sides window glasses of driving seat must betransparent so that inside of the car is visibl e. (b) Old Taxicab from 1250 CC to 2000 CC:-Subject to fulfillment of conditions laiddown at clause (2) to (6) above, No Taxicab of more than 3 (three) years old will beimportable. 34. Three-wheeler vehicles of two-stroke engine (tempo, auto rickshaw etc. ) arebannedfor import. 35. Following used parts of motor vehicles will be importable subject to conditionsmentioned below:- (a) Body parts:- (1) Bumper;(2) Front grill;(3) Door Assy;(4) Wind shield/wind shield glass;(5) Mirrors; (6) Radiator Assy;(7) Light/Lamps;(8) Desh board Assy;(9) Bonnet Assy;(10) Felder Assy; (11) Door mirror Assy;(12) Seats;(13) Rear mudguard Assy;(14) Cabin Assy/Bodies;(15) Head lights(excluding bulb);(16) Tail lamps (excluding bulb);(17) Side sights Assy;(18) Wiring Sets; (19) EFI control unit;(20) Starter;(21) Alternator;(22) Eddy compressor/conderser/cooling chamber Assy;(23) Other rubber channels and rubber mouldings. (b) Under teren parts:- 1) Power stearing Assy;(2) Suspension shock Absorvers;(3) Stearing wheels Assy;(4) Stearing column and stering boxes;(5) Differential Assy;(6) Propeller shaft Assy;(7) Axles Assy; (8) Brake drum and hubs Assy;(9) Vacuum booster with brake master pump Assy;(10) Brake drums Assy;(11) Wheel cylinder Assy;(12) Silencer and exhaust pipes. Conditions :- (1) Above mentioned parts will be importable by the recognized repairing and servicing industry registered with Board of Investment and Registrar Joint Stock Company and Firms. (2) Commercial import of used motor vehicles parts will not be allowed. (3) A pre-shipment certificate from an internationally reputed surveyor regarding quality of the above mentioned used parts is to be submitted. (4) The seller or the assembler shall give a written guarantee for 1 (one) year for the sold or assembled parts. (5) The repairing and Assembling industry must be a member of local Chamber of Commerce and Industry. 6) A certificate regarding payment of Income Tax for last 3 (three) years is to besubmitted before import. (7) At least an ISO-9001:2000 certificate regarding service quality is required. (8) The repairing and servicing Industry shall maintain a proper sale register of theimported used parts and a quarterly sales statement is to be sent to Ministry ofCommerce and CCIE. (9) After impo rt, Ministry of Commerce shall regularly monitor regarding use of theimported used parts. 36. All items including tanks armoured fighting vehicles are importable only by theMinistry of Defence. 37. Above 150 CC motor cycle and more than 3 (three) years old are banned. However, above more than 150 CC limit will not be applicable for the Police Department. In case of import of 3 (three) years old motor cycles, this 3 (three) years’ period will be calculated from the first day of the calendar year next to the manufacturing year. To determine the age of old motor cycle, certificate from internationally recognized NBR(National Board of Revenue) approved inspection company may be accepted as alternative to registration cancellation certificate. 38. Import of Glass syringe is banned. 39. All items including Military Weapons are importable only by the Ministry of Defence. 40. All items including Revolver and Pistol are importable by authorized dealers of firearmssubject to prior permission of the Ministry of Home Affairs. For private sectors theseitems shall be importable by TCB/appointed authority/persons on approval of theMinistry of Commerce. 41. All items including other firearms (except banned bore) are importable by authorizeddealers subject to prior permission of Ministry of Home Affairs. For private sector theseitems shall be importable by TCB/appointed authority/person on approval of theMinistry of Commerce. 42. (a) Ammunition for sports, hunting etc. are importable by authorized dealers of firearmssubject to prior permission of the Ministry of Home Affairs. For private sector theseitems shall be importable by TCB/appointed Authority/person on approval of theMinistry of Commerce. (b) Other ammunitions are importable by Ministry of Defence. †¢ The following goods shall not be importable: 1. Maps, charts and geographical globes which do not indicate the territory of Bangladesh in accordance with the mapspublished by the Department of Survey, Government of the People’s Republic of Bangladesh. 2. Horror comics, obscene and subversive literature including such pamphlets, posters, newspapers, periodicals,photographs, films, gramophone records and audio and video cassette tapes etc. ; 3. Books, newspapers, periodicals, documents and other papers, posters photographs, films, gramophone records,audio and video cassettes, tapes etc. containing matters likely to outrange the religious feelings and beliefs of anyclass of the citizens of Bangladesh. 4. Unless otherwise specified in this order, old, second-hand and reconditioned goods, factory rejects and goods of joblot/stock-lot or secondary/sub-standard quality. 5. Reconditioned office equipment, photocopier, type-writer machine, telex, phone, fax; 6. Unless or otherwise specified in this order, all kinds of waste; 7. Goods (including their containers) bearing any words or inscriptions of a religious connotation the use or disposal ofwhich may injure the religious feelings and beliefs of any class of the citizens of Bangladesh; 8. Goods (including their containers) bearing any obscene picture, writing inscription or visible representation. 9. Import of live Swine and any item prepared from swine is banned; and 10. Import of all kinds of Eggs is banned. †¢ Barriers of Law in Importation and Exportation in Bangladesh The Government may, from time to time, by notification in the official Gazette, prohibit or restrict the bringing in and taking out of Bangladesh of any goods of specified description by air, sea or land. Importation and exportation although being a major reason of the country’s economic development, faces many a rules, regulations checking which are types of barriers at the time of their going out or coming in the country. But exportation is quiet free from many prohibitions in respect of the importation. Bangladeshi import’s policy creates certain barriers in the importation of goods with in the country. Such prohibitions sometimes create loss for an organization but contrary to that those retain certain legal litigations and save many things from being hampered. Barriers in importation of goods are mentioned in different sections of the Customs Act, 1969. Section 15 of the Customs Act, 1969- Some of the goods are prohibited to bring into Bangladesh whether by air or land or sea as per the section. Those goods include- a) Counterfeit coin b) Forged or counterfeit currency notes and any other counterfeit product c) Any obscene book, pamphlet, paper, drawing, painting, representation, figure, photograph, film or article, video or audio recording, CDs or recording on any other media d) Goods having applied thereto a counterfeit trade mark within the meaning of the penal code, or a false trade mark within the meaning of the Trademark Act, 2009 ) Goods made or produced outside Bangladesh and having applied thereto any name or trademark, being or purporting to be the name or trademark of any manufacturer, dealer or trader in Bangladesh unless- i) The name or trademark is, as to every application thereof, accompanied by a definite indication of the goods having been made or produced in a place outside The country in which that place is situated is in that indication shown in letters as large and conspicuous as any letter in the name or trade mark, and in the same language and character as the name or trade mark f) Piece-goods manufactured outside Bangladesh, unless the real length thereof in standard meters or other measurements for the time being applying in Bangladesh has been conspicuously stamped on each piece of Arabic numerals ) Goods made or produced outside Bangladesh and intended for sale, and having thereto, applied a design thereto, a design in which copy right exists under the Patents and Design Act, 1911 in respect of the class to which the goods belong or any fraudulent or obvious imitation of such design except when the application of such design has been made with the licence or written consent of the registered proprietor of the design Provided that the Government may, by an order in writing condone, subject t o such conditions, limitations or restrictions, if any, as it thinks fit to impose, any classes of goods from the provisions mentioned in sub-section (d), (e), (f) and (g). Section 16 of the Customs Act, 1969 The Government may, from time to time, by notification in the official Gazette, prohibit or restrict the bringing in and taking out of Bangladesh of any goods of specified description by air, sea or land. Section 17 of the Customs Act, 1969 Where any goods are imported into or attempted to be exported out of Bangladesh in violation of the provisions of the section 15 or of a notification under section 16, such goods shall, without prejudice to any other penalty to which the offender may be liable under this Act, or any other law, be liable to be detained and confiscated and shall be disposed of in such a manner as may be prescribed. In Bangladesh, there are some goods which are strictly prohibited and restricted by the Customs Act, 1969. Those goods are mentioned below- List of import prohibited products in Bangladesh †¢ Illegal drugs †¢ Arms, explosive and ammunition †¢ Knives and deadly weapons †¢ All imported goods in their original or unprocessed form †¢ Ferrous and non-ferrous metals and scraps thereof †¢ Petroleum and petroleum products except naphtha and furnace oil †¢ Jute seeds and sun-hemp seeds †¢ Oil seeds and edible oils except Kapok seeds †¢ Food-grains includin g rice products and flour products †¢ Milk and milk products †¢ Gur and Khandesi sugar Live animals all sorts, skins of animals and wild life covered by the Bangladesh †¢ Wildlife except the species detailed in the first schedule of the said order †¢ Maps and charts including the following: †¢ Unclassified maps of scale smaller than ? inch or 1/250000 scale †¢ Education and scientific charts †¢ And Guide maps and relief maps †¢ Beefs, mutton and animal fats †¢ Green coconuts, coconuts and copra †¢ Rare items of archaeological interest †¢ Pulses †¢ Eggs and poultry †¢ Prawns and shrimps except frozen and processed †¢ Features films not certified by the Bangladesh Film Censorship Board as fit for Export †¢ Onion †¢ Rice bran except de-oiled rice bran †¢ Oil cake Bamboo and cane in whole form and wood log †¢ Frogs of all species (live or dead) and frogs’ leg †¢ Counterfeit money and go ods †¢ Pornographic material Restricted Goods †¢ Weapons †¢ Import of pharmaceutical raw materials and packing materials is subject to approval by the Director of Drugs Administration, Government of Bangladesh. †¢ For import of food items, animal, poultry feed special document are required. †¢ All pets being imported into the country will require an import permit and a general health certificate clearing the creatures of Rabies and other infectious diseases. †¢ Textiles: law for textile imports requires a certificate of cleanliness. Prevention of Smuggling- Powers of Search, Seizure and Arrest- Adjudication of Offences Power to search on reasonable ground Section 158, Customs Act 1969 1) The appropriate officer, if he has reason to believe that any person is carrying about himself goods liable to confiscation or any document relating thereto, may search such person, if he has landed from or is on board or is about to board a vessel within the Bangladesh customers-waters, or if he has alighted from or is about to get into or is in any other conveyance arriving in or proceeding from Bangladesh, or if he is entering or about to leave Bangladesh, or if he is within the limits of any customs-area. ) Without prejudice to the provisions of sub-section (1) the appropriate officer may search a person, if he has reason to believe that such person is carrying about himself smuggled Platinum, any radioactive mineral, gold, silver or precious stones, or to currency, or any other goods or class of goods notified by the Govern ment in the Gazette, or any document relating to any one or more of the aforementioned goods. Power to Arrest Section 60, Customs Act 1969 Any authorized Customs officer or any person duly empowered for the prevention of smuggling who has reason to believe that any person has committed an offence under this Act may arrest such person. Power to Stop and Search Conveyance Section 164, Customs Act 1969 When the appropriate officer has reason to believe that within the territories of Bangladesh (including territorial waters) any conveyance has been, is being, or is about to be, used in the smuggling of any goods or in the carriage of any smuggled goods, he may at any time stop any such conveyance or, in the case of an aircraft, compel it to land and can use any lawful means for stopping it or preventing it escape including, if all other means fail, firing upon it. Seizure of Things Liable to Confiscation Section 168, Customs Act 1969 The appropriate officer may seize any goods liable to confiscation under this Act, and where it is not practicable to seize any such goods, he may serve on the owner of the goods or any person holding them in his possession or charge an order that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer. The may also seize any documents or things which in his opinion will be useful as evidence in any proceeding under this Act. We have prepared our report by collecting data and taking help from the following sources – †¢   Customs Act, 1969 †¢ Bangladesh Income tax- Nikhil Chandra Shil †¢ www. google. com †¢ www. wikipedia. com †¢ http://www. mincom. gov. bd/about. php †¢ http://bdlaws. minlaw. gov. bd/print_sections_all. php? id=236 †¢ http://www. scribd. com/doc/66706531/Barriers-of-Export-Import-in-Bangladesh †¢ Imports and Exports (Control) Act,[pic][pic] LETTER OF TRANSMITTAL EXECUTIVE SUMMARY Table of Contents: INTRODUCTION ORIGIN OF THE REPORT OBJECTIVES OF THE REPORT LIMITATIONS OF THE REPORT Bibliography

Monday, December 2, 2019

Relations and policies against the Indians an Example by

Relations and policies against the Indians The whites policies and relationship with the native Indians was one of scorn and blatant discrimination. The Indians went through a dehumanizing treatment in the hands of the Europeans.The first encounter of the native Indians with the European was in 1492 when Christopher Columbus is said to have discovered America. It is Columbus accounts of what America was like and its rich resources that would open a floodgate of explorers to America. The French, Spaniards and the British all wanted to have their take in the exploration and colonization of America. Need essay sample on "Relations and policies against the Indians" topic? We will write a custom essay sample specifically for you Proceed The French started to mingle with the Indians on the basis of for trade and through missionaries. Right from the days of Columbus, the Indian culture began facing eminent threat of obliteration of the overly domineering European culture. The Indian had a unique and distinct culture structurally different from that of European nations. This was further exacerbated by the dominance of the European powers who were seeking to colonize the Indians. Right from the start, the encounters between the whites and the Indians would turn violent; there were inherent hostilities harbored against the two races. The Europeans were putting every possible effort they could muster to annex the Indians valuable possession; land. The Indians on the other hand had a mystic and a cultural attachment to it and were not willing to move. The controversies that would ensue however were to the disfavor of the Indians who, although were enjoying the comfort of the homeland, could not stand against the superior weaponry applied by the whites. Indians were driven further from their original habitats to the territories situated in the North West. The whites were seeking to subjugate a people they regarded to as filled with uncivilized savagery while the Indians were expressing anger, disappointment and hatred for a people they believed were out to suppress their cultural rights to land as well as enslave them. This is what characterized relationship between the whites and the Indians and any policies that were instituted by the British colonialists were to a greater extent shaped by this notion. The Indians underwent periods of harsh and discriminatory treatment both official and unofficial. Apart from the annexation of their lands, they were enslaved and were seen as an appropriate cheap source of labor. This slavery of the natives was often met with stiff opposition form some of the whites. The first evidence of anti slavery sentiments being expressed by the whites came from Bartolome de Las Casas who was arguing from a religious point of view, saying it was morally wrong for the native Americans to lead a life of slavery under the whites, this was back in 1515. Although his concerns were not headed, it is important evidence that not all whites were for the mistreatment of the Indians. The policies set against the Indians by the British were paternalistic in nature; the proclamations and rulings were seeking to ensure that the British extended their influence and land annexation policies. The British conquered the territory formerly regarded as exclusively Indian country .All the political structures governing the Indian community were done away with. Evidence of more recognition of the native Indian plights came into force after the American Revolution. The British colonial government gave up all the rights it had on the native lands. After the American Revolution the Indian territories were to be under the newly formed American federal government. It had now to establish policies to cater for the Indians needs. Putting up a department mandated specifically to deal with the Indian affairs did this. In doing this several measures had to be taken. In addressing the plight of the Indians, it was important that the rights of the Indians to own land be recognized and appreciated. The colonial whites had failed to acknowledge this fact and annexed all the strategically positioned lands (www.cornerpraise.org). The Indians had their own political and social setting and first allegiance was to the tribal solidarity groups. These ethnic governments had to be identified as important source of representatives of the Indian native community. The white settlers were greatly contributing to the prevalent hostility between the whites and the Indians; they were continuously expanding their jurisdiction and territory and eating up the land reserved for the Indians. After the American Revolution, it was important that the government recognizes and outlaw any form of entrance by the white settlers in the Indian territories. This territory had to be divided into two; the north and the south. Government officials were appointed and charged with the responsibility of overseeing the native Indians affairs and ensure no unrestricted whites were to enter into the Indian country. Despite these policies, the relation between the whites and the Indians was still continuously marred with unending confrontations. The two communities still were living in a state of mutual suspicion with the whites being unrelenting and unwilling to succumb to the Indians pressure for more territories. The government ended up signing treaties that were seeking to protect Indian territories exclusively and put them in charge of their own states. Indiana State is one such territory. This is what ensured that peace and tranquility in the end prevailed. References: David G. Vander Steer. Native Americans in Indiana.