NBR warns against importing reusable goods as scrap

The National Board of Revenue (NBR) has warned importers against bringing reusable goods into Bangladesh by declaring them as waste or scrap, saying those found violating the import policy would face legal action.

In this regard, the NBR issued a circular on Wednesday to curb the practice.

According to the circular, recognised industrial users are allowed to import waste and scrap under the Harmonised System (HS) heading 72.04 and the relevant HS codes, subject to their import entitlement. The facility is available under the current Import Policy Order 2026�"2029 as well as previous import policy orders.

However, the NBR said it had found that some importers were declaring reusable goods as scrap even though the goods fell under other HS codes.

In some cases, customs authorities seized such goods, after which the importers filed writ petitions with the High Court seeking their release, according to the circular.

The NBR said such imports would not be allowed if they violated the Import Policy Order. Legal action would also be taken against importers who attempted to bring reusable goods into the country by declaring them as scrap.

The circular referred to orders issued in Writ Petitions No. 7595/2025 and 6406/2025. It said the court had directed the authorities to inform the public that such imports would not be allowed if they contravened the Import Policy Order.

The NBR also said the court gave an oral direction on September 1 to issue a circular on the matter.
Under the current import policy, only waste and scrap covered by HS heading 72.04 and the relevant HS codes can be imported as scrap.

The NBR made it clear that goods covered by other HS codes, including reusable goods, cannot be imported by declaring them as scrap.