Government of The People’s Republic of Bangladesh National Board of Revenue Dhaka
The Customs (Grant of Rewards) Order, 1986
In supersession of all previous orders on subject, the National Board of Revenue is pleased to make the following orders, namely;1. These orders may be called the Customs (Grant of Rewards ) Order, 1986. 2. Definition and Scope- Reward is a monetary acknowledgement of a person’s act in providing information leading to or actual participation in, the detection of smuggling, attempt to smuggling, and evasion of duty and taxes, include the prevention of potential revenue loss to the Government. Reward is not to be paid as a matter of course and may be granted to an office or a staff by the appropriate authority in cases calling for extraordinary intelligence, investigation and honesty beyond the normal call of duty. A part of the rewardable amount may be paid to a Welfare Fund created in the concerned Commissionerate / Directorate, Unit whose members are exposed to the hazards, including/threat to person, inherent in anti-smuggling, anti-evasion work. 3. Eligibility.- Reward may be paid to the following categories of officials and persons(a) Persons giving information leading to the seizure of goods, whether smuggled or attempted to be smuggled, into or out of the country; Persons giving information leading to detection of evasion of customs duty and /or sales tax; Staff and officers up to Joint Commissioner of Customs and equivalent rank of the Commissionerate/directorates under the
National Board of Revenue and other anti- smuggling agencies who are instrumental in the seizure of goods, whether smuggled or attempted to be smuggled, into or out of the country, and (d) Staff and officers up to Joint Commissioner of Customs or equivalent rank of the commissionerate/directorates under the National Board of Revenue detecting case of evasion of customs duty and sales tax. Staff and officers up to Joint Commissioner of Customs and equivalent rank of the commissionerate/directorates under the National Board of Revenue and other allied departments who are instrumental in detecting and bringing to book infringements and evasions of the Import and Export Control Order, the Foreign Exchange Regulation Act and other allied Acts and rules and regulations made thereunder, leading to seizure/confiscation, etc.
4. Rewardable amount :- The maximum rewardable amount will be as follow:Where the value of the goods plus the amount of fine and penalty realized (a) Does not exceed Tk. 30,000.00 (b) Exceeds Tk. 30,000.00 but does not exceed Tk. 3,00,000.00 Rewardable amount.
(c) Exceeds ..
40% of the aggregate of the value of goods and fine and penalty realized. Tk. 12,000.00 plus 20% of the aggregate of the value of the goods and fine and penalty realized in excess of Tk. 30,000.00. Tk. 66,000.00 plus 10% of the aggregate of the value of the goods and fine and penalty realized in excess of Tk. 3,00,000.00.
5. Determination of value.- The value of goods shall mean the C.I.F. value for import goods and F.O.B. value for export goods seized and / or confiscated. 6. When goods not physically seized/confiscated.- In case of information leading to detection of evasion or attempted evasion of customs duty and / or Value Added Tax or act in directly detecting such evasion, the same scale of rewards as laid down under Rule 4 shall apply except that the value of the seized goods shall then be construed to mean the amount of customs duty and sales tax evaded or attempted to be evaded. 7. Distribution of Rewardable amount.- (1) Rewards may be distributed as follows:(i) (ii) Informer .. .. Staff and officer of the customs department and other antismuggling agencies. Welfare Fund for the officers and staff created in the concerned Commissioner/Directo rate Unit 40% of the rewardable amount. 40% of the rewardable amount.
20% of the rewardable amount.
(2) In case there is no informer in a particular case, distribution of the rewardable amount may be raised to 70% and 30%, respectively, in the categories (ii) and (iii) above. 8. Sanction of Reward.- A Commissioner of Customs/Customs and Excise and the Director of Customs Intelligence and Investigation shall be competent to sanction rewards upto Tk. 20,000.00 in a particular case. The Commissionerate of Customs Valuation and an Additional Commissioner / Additional Director with office outside headquarters of the respective Commissioner /Directorate shall sanction rewards up to a maximum aggregate of Tk. 10,000.00 in any one case. A Joint Commissioner/Joint Director with office outside Hqrs. of the Commissionerate/ Directorate shall sanction rewards up to Tk. 5,000.00 (in cases not involving themselves as reward recepients. Rewards exceeding
Tk. 20,000.00 shall in all cases be sanctioned by the National Board of Revenue. 9. Advance Payment of Reward.- (1) Reward is normally payable on completion of the adjudication process, which includes the original order, order-in-appeal and Government decision on any Revision petition, and realization of the sale-proceeds of the seized goods, if any, or recovery of the duties and taxes evaded. However, for the sake of immediate recognition of a commendable performance, officers of Customs / Customs and Excise/Police/ Bangladesh Navy/Bangladesh Rifles listed at Annexure to these rules may, on their judgement and at their discretion, sanction advance rewards to informers and the seizing officers and staff as per the following rates, subject to monetary limits set in the Annexure:(i) up to 50% of the estimated rewardable amount payable to the informer may be paid to him (the informer) immediately after seizure/passing of the adjudication order. up to 25% the estimated rewardable amount payable to the seizing officers and staff may be paid immediately after the seizure/ passing of the adjudicatior order.
(2) The expenditure on payment of advance rewards by the officers of Bangladesh Rifles and Bangladesh Police and the Bangladesh Navy is debitable to the Government and the Commissioners of the Customs/Customs and Excise of the respective jurisdiction shall maintain a special account to which this expenditure is debitable. The Inspector General of Police, the Director General of B.D.R and the concerned officer of Navy shall forward to the Commissioner concerned monthly statements showing payment of advance rewards. All advance payments of rewards shall be adjusted against rewards finally sanctioned on completion of the adjudication process or full trial, as the case may be. 10. Restrictions.- Not with standing anything contained in Rules 7 and 8, the following restrictions shall apply in the sanction rewards:(i) Reward to a serving official shall not ordinarily exceed the aggregate of 24 months of his/her salary. (ii) Reward, including advance reward, to a class I gazetted officer will be sanctioned in exceptionally meritorious cases, only by the National Board of Revenue.
11. Constitution of the Welfare Fund.- For the purpose of receiving, administering and expending reward money sanctioned under Rule 7, the concerned Commissioner of Customs/ Customs and Excise, the Director General of Customs Intelligence and Investigation and the Controller of Customs Valuation shall constitute and head a 5-member Board of Trustees comprising officers and staff one of whom (apart from himself) shall be nominated and the remaining three elected for 2 year terms. The Welfare fund could receive other income such as lump grant given by the Government for the welfare of the employees and incur the following expenses:(i) (ii) (iii) (iv) Grants for the treatment of the sick officers and staff; Stipends and grants to meet expenses of education and in the marriage of the children of officers and staff; Improvement of amenities, including recreational facilities, and Special sanction to officers and staff, or their families, in case of loss of life or limb, or incapacitating injury to the person of such officers and staff. ANNEXURE to the Customs (Grant of Rewards) Order, 1986 Sl. No . 1. Designation of the sanctioning officer Director General of Bangladesh rifles Inspector General of Police Commodore Commanding, BN Flotilla/ Commodore Commanding, Bangladesh Navy, Chittagong Commissioner of Customs/Customs and Excise Director General of Customs Intelligence and Investigation D.I.G of Police Naval officer in-charge, Khulna, Maximum amount of advance reward to be sanctioned in any one case.
Bangladesh Navy Lt. Col. of Bangladesh Rifles Controller of Customs Valuation Additional Commissioner of Customs/Customs and Excise Director of Customs Intelligence and Investigation 3. Superintendent of Police Joint Commissioner of Customs/Customs and Excise Joint Director of Customs Intelligence and Investigation Major of Bangladesh rifles Additional Superintendent of Police Deputy/Assistant Commissioner of Customs/Customs and Excise. Deputy/Assistant Director of Customs Intelligence and Investigation. Captain of Bangladesh Rifles
Note: For sanction of advance rewards exceeding the above limits, concurrence of the National Board of Revenue shall be necessary.
TABARAK ALI Member (Customs) National Board of Revenue Ex-officio Additional Secretary to the Government of Bangladesh