{"id":1069,"date":"2025-10-14T14:53:03","date_gmt":"2025-10-14T08:53:03","guid":{"rendered":"https:\/\/legalaidbd.com\/?p=1069"},"modified":"2025-10-14T14:53:36","modified_gmt":"2025-10-14T08:53:36","slug":"%e0%a6%ad%e0%a7%8d%e0%a6%af%e0%a6%be%e0%a6%9f-%e0%a6%85%e0%a6%ac%e0%a7%8d%e0%a6%af%e0%a6%be%e0%a6%b9%e0%a6%a4%e0%a6%bf-%e0%a6%a6%e0%a6%bf%e0%a6%b2%e0%a7%87%e0%a6%87-%e0%a6%ac%e0%a7%87%e0%a6%9c","status":"publish","type":"post","link":"https:\/\/legalaidbd.com\/?p=1069","title":{"rendered":"\u09ad\u09cd\u09af\u09be\u099f \u0985\u09ac\u09cd\u09af\u09be\u09b9\u09a4\u09bf \u09a6\u09bf\u09b2\u09c7\u0987 \u09ac\u09c7\u099c\u09be \u09a5\u09c7\u0995\u09c7 \u09aa\u09cd\u09b2\u099f \u09ac\u09c1\u099d\u09c7 \u09a8\u09bf\u09a4\u09c7 \u0986\u0997\u09cd\u09b0\u09b9\u09c0 \u09ac\u09bf\u099c\u09bf\u098f\u09ae\u0987\u098f"},"content":{"rendered":"\n<p>\u09ad\u09cd\u09af\u09be\u099f \u0985\u09ac\u09cd\u09af\u09be\u09b9\u09a4\u09bf \u09a6\u09bf\u09b2\u09c7\u0987 \u09ac\u09be\u0982\u09b2\u09be\u09a6\u09c7\u09b6 \u0985\u09b0\u09cd\u09a5\u09a8\u09c8\u09a4\u09bf\u0995 \u0985\u099e\u09cd\u099a\u09b2 \u0995\u09b0\u09cd\u09a4\u09c3\u09aa\u0995\u09cd\u09b7 (\u09ac\u09c7\u099c\u09be) \u09a5\u09c7\u0995\u09c7 \u09aa\u09cd\u09b2\u099f \u09ac\u09c1\u099d\u09c7 \u09a8\u09bf\u09a4\u09c7 \u0986\u0997\u09cd\u09b0\u09b9\u09c0 \u09a4\u09c8\u09b0\u09bf \u09aa\u09cb\u09b6\u09be\u0995 \u0989\u09ce\u09aa\u09be\u09a6\u0995 \u0993 \u09b0\u09aa\u09cd\u09a4\u09be\u09a8\u09bf\u0995\u09be\u09b0\u0995\u09a6\u09c7\u09b0 \u09b8\u0982\u0997\u09a0\u09a8 \u09ac\u09bf\u099c\u09bf\u098f\u09ae\u0987\u098f\u0964 \u09b8\u0982\u0997\u09a0\u09a8\u099f\u09bf \u099a\u09be\u09af\u09bc, \u09ac\u09c7\u099c\u09be \u09a5\u09c7\u0995\u09c7 \u09aa\u09cd\u09b2\u099f \u09ac\u09b0\u09be\u09a6\u09cd\u09a6\u09c7 \u09ad\u09cd\u09af\u09be\u099f \u0985\u09ac\u09cd\u09af\u09be\u09b9\u09a4\u09bf \u09a6\u09c7\u0993\u09af\u09bc\u09be \u09b9\u09cb\u0995\u0964 \u0995\u09c7\u09a8\u09a8\u09be \u09b8\u09be\u09a7\u09be\u09b0\u09a3\u09ad\u09be\u09ac\u09c7 \u09ad\u09be\u09a1\u09bc\u09be\u09b0 \u09ac\u09bf\u09aa\u09b0\u09c0\u09a4\u09c7 \u09b6\u09a4\u09ad\u09be\u0997 \u09b0\u09aa\u09cd\u09a4\u09be\u09a8\u09bf\u09ae\u09c1\u0996\u09c0 \u09b6\u09bf\u09b2\u09cd\u09aa\u0995\u09be\u09b0\u0996\u09be\u09a8\u09be\u09b0 \u099c\u09a8\u09cd\u09af \u09ad\u09cd\u09af\u09be\u099f \u09ae\u0993\u0995\u09c1\u09ab\u09c7\u09b0 \u09ac\u09bf\u09a7\u09be\u09a8 \u09b0\u09af\u09bc\u09c7\u099b\u09c7\u0964<strong><\/strong><\/p>\n\n\n\n<p><strong>VAT <\/strong><strong>\u0985\u09ac\u09cd\u09af\u09be\u09b9\u09a4\u09bf\u09b0<\/strong><strong> <\/strong><strong>\u09b8\u09be\u09ae\u09be\u099c\u09bf\u0995<\/strong><strong> <\/strong><strong>\u0993<\/strong><strong> <\/strong><strong>\u09a8\u09c0\u09a4\u09bf\u0997\u09a4<\/strong><strong> <\/strong><strong>\u09aa\u09cd\u09b0\u09c7\u0995\u09cd\u09b7\u09be\u09aa\u099f:<\/strong><strong><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u09b0\u09aa\u09cd\u09a4\u09be\u09a8\u09bf\u09ae\u09c1\u0996\u09c0 \u09b6\u09bf\u09b2\u09cd\u09aa\u09a6\u09c7\u09b0 \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7, \u0995\u09be\u0981\u099a\u09be\u09ae\u09be\u09b2, \u09af\u09a8\u09cd\u09a4\u09cd\u09b0\u09aa\u09be\u09a4\u09bf, \u09b8\u09cd\u09a5\u09be\u09a8\u09c0\u09af\u09bc \u0989\u09aa\u0995\u09b0\u09a3 \u0993 \u09b8\u09c7\u09ac\u09be \u09ac\u09cd\u09af\u09ac\u09b9\u09be\u09b0 \u0995\u09b0\u09b2\u09c7 \u09af\u09a6\u09bf \u09a4\u09be\u09a6\u09c7\u09b0 \u0993\u09aa\u09b0 VAT \u099a\u09be\u09aa \u09ac\u09c7\u09b6\u09bf \u09a5\u09be\u0995\u09c7, \u09a4\u09be\u09b9\u09b2\u09c7 \u0989\u09ce\u09aa\u09be\u09a6\u09a8 \u0996\u09b0\u099a \u09ac\u09c7\u09a1\u09bc\u09c7 \u09af\u09be\u09af\u09bc \u098f\u09ac\u0982 \u09aa\u09cd\u09b0\u09a4\u09bf\u09af\u09cb\u0997\u09bf\u09a4\u09be\u09b0 \u09a6\u09bf\u0995 \u09a5\u09c7\u0995\u09c7 \u09a4\u09be\u09b0\u09be \u0995\u09cd\u09b7\u09a4\u09bf\u0997\u09cd\u09b0\u09b8\u09cd\u09a4 \u09b9\u09af\u09bc\u0964<\/li>\n\n\n\n<li>\u098f\u0987 \u0995\u09be\u09b0\u09a3\u09c7\u0987 \u201cdeemed export\u201d \u09ac\u09be \u201clocal procurement VAT exemption\u201d \u098f\u0995\u099f\u09bf \u09aa\u09cd\u09b0\u099a\u09b2\u09bf\u09a4 \u09ac\u09bf\u09b7\u09af\u09bc, \u09af\u09c7\u0996\u09be\u09a8\u09c7 \u09b0\u09aa\u09cd\u09a4\u09be\u09a8\u09bf\u09b0 \u0989\u09a6\u09cd\u09a6\u09c7\u09b6\u09cd\u09af\u09c7 \u09b8\u09cd\u09a5\u09be\u09a8\u09c0\u09af\u09bc \u0995\u09c7\u09a8\u09be\u0995\u09be\u099f\u09be (\u0995\u09be\u0981\u099a\u09be\u09ae\u09be\u09b2, \u09b8\u09c7\u09ac\u09be \u0987\u09a4\u09cd\u09af\u09be\u09a6\u09bf) VAT \u09a5\u09c7\u0995\u09c7 \u0985\u09ac\u09cd\u09af\u09be\u09b9\u09a4 \u09b9\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7, \u09a4\u09ac\u09c7 \u098f\u099f\u09bf \u09a8\u09bf\u09b0\u09cd\u09a6\u09bf\u09b7\u09cd\u099f \u09b6\u09b0\u09cd\u09a4\u09b8\u09be\u09aa\u09c7\u0995\u09cd\u09b7\u0964<\/li>\n\n\n\n<li>BGMEA (\u09b0\u09aa\u09cd\u09a4\u09be\u09a8\u09bf\u09ae\u09c1\u0996\u09c0 \u09ac\u09b8\u09cd\u09a4\u09cd\u09b0 \u09b6\u09bf\u09b2\u09cd\u09aa) \u098f\u0987 \u09a7\u09b0\u09a8\u09c7\u09b0 VAT \u0985\u09ac\u09cd\u09af\u09be\u09b9\u09a4\u09bf\u09b0 \u09aa\u09cd\u09b0\u0995\u09cd\u09b0\u09bf\u09af\u09bc\u09be \u0993 \u09b8\u09c1\u09ac\u09bf\u09a7\u09be \u099c\u09a8\u09cd\u09af \u09a8\u09bf\u09af\u09bc\u09ae\u09bf\u09a4 \u09a6\u09be\u09ac\u09bf \u0993 \u0986\u09b2\u09cb\u099a\u09a8\u09be\u09af\u09bc \u0986\u099b\u09c7\u0964<\/li>\n<\/ul>\n\n\n\n<p><strong>\u0986\u0987\u09a8<\/strong><strong> <\/strong><strong>\u0993<\/strong><strong> <\/strong><strong>\u09a8\u09c0\u09a4\u09bf\u09ae\u09be\u09b2\u09be:<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u09a8\u09bf\u099a\u09c7 NBR (\u099c\u09be\u09a4\u09c0\u09af\u09bc \u09b0\u09be\u099c\u09b8\u09cd\u09ac \u09ac\u09cb\u09b0\u09cd\u09a1) \u0993 \u09b8\u0982\u09b6\u09cd\u09b2\u09bf\u09b7\u09cd\u099f \u09a6\u09bf\u0995\u09a8\u09bf\u09b0\u09cd\u09a6\u09c7\u09b6\u09a8\u09be \u0993 \u09b6\u09b0\u09cd\u09a4\u09be\u09ac\u09b2\u09c0 \u09af\u09be \u098f\u0996\u09a8\u0993 \u09aa\u09cd\u09b0\u09af\u09cb\u099c\u09cd\u09af \u09ac\u09b2\u09c7 \u099c\u09be\u09a8\u09be \u09af\u09be\u099a\u09cd\u099b\u09c7:<\/p>\n\n\n\n<p><strong>\u0985\u09ac\u09bf\u09b6\u09cd\u09af\u09be\u09af\u09cd\u09af<\/strong><strong> (Deemed Export \/ Local Procurement VAT Exemption) <\/strong><strong>\u09b6\u09b0\u09cd\u09a4\u09be\u09ac\u09b2\u09c0<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u099f\u09be\u0987\u09ae\u09b8 \u09b8\u0982\u09ac\u09be\u09a6 \u0993 NBR-\u098f\u09b0 \u09b8\u09cd\u09aa\u09b7\u09cd\u099f\u09c0\u0995\u09b0\u09a3 \u0985\u09a8\u09c1\u09af\u09be\u09af\u09bc\u09c0, \u09b0\u09aa\u09cd\u09a4\u09be\u09a8\u09bf\u09ae\u09c1\u0996\u09c0 \u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf\u0997\u09c1\u09b2\u09cb \u09b8\u09cd\u09a5\u09be\u09a8\u09c0\u09af\u09bc\u09ad\u09be\u09ac\u09c7 \u09af\u09a6\u09bf \u09aa\u09a3\u09cd\u09af \u09ac\u09be \u09b8\u09c7\u09ac\u09be \u09ac\u09cd\u09af\u09ac\u09b9\u09be\u09b0 \u0995\u09b0\u09c7, \u09a4\u09be\u09b9\u09b2\u09c7 \u09b8\u09c7\u0987 \u0995\u09c7\u09a8\u09be\u0995\u09be\u099f\u09be\u0995\u09c7 \u201cdeemed export\u201d \u09b9\u09bf\u09b8\u09be\u09ac\u09c7 \u09ac\u09bf\u09ac\u09c7\u099a\u09a8\u09be \u0995\u09b0\u09be \u09af\u09c7\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7 \u098f\u09ac\u0982 VAT \u0985\u09ac\u09cd\u09af\u09be\u09b9\u09c3\u09a4 \u09b9\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7 \u09a4\u09ac\u09c7 \u09a8\u09bf\u09ae\u09cd\u09a8\u09b2\u09bf\u0996\u09bf\u09a4 \u09b6\u09b0\u09cd\u09a4\u0997\u09c1\u09b2\u09bf \u09aa\u09c2\u09b0\u09a3 \u0995\u09b0\u09a4\u09c7 \u09b9\u09ac\u09c7: <strong>\u09b8\u09b0\u09ac\u09b0\u09be\u09b9<\/strong><strong> (supply) <\/strong><strong>\u09ac\u09be\u09b8\u09cd\u09a4\u09ac<\/strong><strong> <\/strong><strong>\u09b0\u09aa\u09cd\u09a4\u09be\u09a8\u09bf\u0995\u09be\u09b0\u0995\u0995\u09c7<\/strong><strong> <\/strong><strong>\u09b9\u09a4\u09c7<\/strong><strong> <\/strong><strong>\u09b9\u09ac\u09c7<\/strong><br>\u0985\u09b0\u09cd\u09a5\u09be\u09ce, \u0986\u09aa\u09a8\u09bf \u09af\u09bf\u09a8\u09bf \u09b0\u09aa\u09cd\u09a4\u09be\u09a8\u09bf\u0995\u09be\u09b0\u0995, \u09a4\u09bf\u09a8\u09bf \u09b8\u09c7\u0987 \u09b8\u09b0\u09ac\u09b0\u09be\u09b9 \u0997\u09cd\u09b0\u09b9\u09a3 \u0995\u09b0\u09ac\u09c7\u09a8\u0964<\/p>\n\n\n\n<p><strong>\u09b8\u09be\u09aa\u09cd\u09b2\u09be\u0987<\/strong><strong> <\/strong><strong>\u098f\u0995\u099f\u09bf<\/strong><strong> \u201clocal back-to-back LC\u201d <\/strong><strong>\u098f\u09b0<\/strong><strong> <\/strong><strong>\u09ad\u09bf\u09a4\u09cd\u09a4\u09bf\u09a4\u09c7<\/strong><strong> <\/strong><strong>\u09b9\u09a4\u09c7<\/strong><strong> <\/strong><strong>\u09b9\u09ac\u09c7<\/strong><br>\u0985\u09b0\u09cd\u09a5\u09be\u09ce, \u09b8\u09b0\u09ac\u09b0\u09be\u09b9 \u099a\u09c1\u0995\u09cd\u09a4\u09bf \u0993 \u09b2\u09c7\u09a8\u09a6\u09c7\u09a8\u09c7\u09b0 \u09ac\u09cd\u09af\u09be\u0995-\u099f\u09c1-\u09ac\u09cd\u09af\u09be\u0995 \u098f\u09b2\u09b8\u09bf \u09a5\u09be\u0995\u09a4\u09c7 \u09b9\u09ac\u09c7\u0964<\/p>\n\n\n\n<p>&nbsp;<strong>\u09aa\u09c7\u09ae\u09c7\u09a8\u09cd\u099f<\/strong><strong> (<\/strong><strong>\u09aa\u09cd\u09b0\u09a6\u09be\u09a8<\/strong><strong>) <\/strong><strong>\u09ac\u09bf\u09a6\u09c7\u09b6\u09bf<\/strong><strong> <\/strong><strong>\u09ae\u09c1\u09a6\u09cd\u09b0\u09be\u09af\u09bc<\/strong><strong> (foreign currency) <\/strong><strong>\u09b9\u09a4\u09c7<\/strong><strong> <\/strong><strong>\u09b9\u09ac\u09c7<\/strong><br>\u0985\u09b0\u09cd\u09a5\u09be\u09ce, \u09b0\u09c2\u09aa\u09be\u09a8\u09cd\u09a4\u09b0 \u09ac\u09be \u09ac\u09bf\u09a6\u09c7\u09b6\u09bf \u09ae\u09c1\u09a6\u09cd\u09b0\u09be\u09af\u09bc \u09aa\u09c7\u09ae\u09c7\u09a8\u09cd\u099f \u09b9\u09a4\u09c7 \u09b9\u09ac\u09c7\u0964 <strong>\u09b0\u09aa\u09cd\u09a4\u09be\u09a8\u09bf\u0995\u09be\u09b0\u0995\u0995\u09c7<\/strong><strong> \u201cbonded warehouse\u201d <\/strong><strong>\u09ac\u09be<\/strong><strong> \u201cspecial bonded warehouse\u201d <\/strong><strong>\u09a5\u09be\u0995\u09a4\u09c7<\/strong><strong> <\/strong><strong>\u09b9\u09ac\u09c7<\/strong><br>\u0985\u09b0\u09cd\u09a5\u09be\u09ce, \u098f\u0995\u099f\u09bf \u09ac\u09a8\u09cd\u09a1\u09c7\u09a1 \u09ac\u09be \u09ac\u09bf\u09b6\u09c7\u09b7 \u09ac\u09a8\u09cd\u09a1\u09c7\u09a1 \u0997\u09c1\u09a6\u09be\u09ae \u09a5\u09be\u0995\u09a4\u09c7 \u09b9\u09ac\u09c7 \u09af\u09c7\u0996\u09be\u09a8\u09c7 \u09aa\u09a3\u09cd\u09af \u09b8\u099e\u09cd\u099a\u09bf\u09a4 \u09a5\u09be\u0995\u09ac\u09c7\u0964 <strong>\u09b8\u09b0\u09ac\u09b0\u09be\u09b9\u099f\u09bf<\/strong><strong> <\/strong><strong>\u09b0\u09aa\u09cd\u09a4\u09be\u09a8\u09bf\u0995\u09be\u09b0\u0995\u09c7\u09b0<\/strong><strong> Utility Declaration (UD) <\/strong><strong>\u09ac\u09be<\/strong><strong> Utility Permission (UP)\u2013<\/strong><strong>\u098f<\/strong><strong> <\/strong><strong>\u09a4\u09be\u09b2\u09bf\u0995\u09be\u09ad\u09c1\u0995\u09cd\u09a4<\/strong><strong> <\/strong><strong>\u09a5\u09be\u0995\u09a4\u09c7<\/strong><strong> <\/strong><strong>\u09b9\u09ac\u09c7<\/strong><br>\u0985\u09b0\u09cd\u09a5\u09be\u09ce, \u0986\u09aa\u09a8\u09be\u09b0 \u0987\u0989\u099f\u09bf\u09b2\u09bf\u099f\u09bf \u09a1\u09bf\u0995\u09cd\u09b2\u09be\u09b0\u09c7\u09b6\u09a8 \u09ac\u09be \u09aa\u09be\u09b0\u09ae\u09bf\u09b6\u09a8 \u09ab\u09be\u0987\u09b2\u09c7 \u0993\u0987 \u0989\u09aa\u09be\u09a6\u09be\u09a8 \u09ac\u09be \u09b8\u09c7\u09ac\u09be \u09a5\u09be\u0995\u09a4\u09c7 \u09b9\u09ac\u09c7\u0964<\/p>\n\n\n\n<p>\u098f\u0987 \u09b6\u09b0\u09cd\u09a4\u09be\u09ac\u09b2\u09c0\u09b0 \u0985\u09a7\u09c0\u09a8, VAT \u0985\u09ab\u09bf\u09b8 \u098f\u0987 \u0995\u09c7\u09a8\u09be\u0995\u09be\u099f\u09be\u0995\u09c7 \u201cdeemed export\u201d \u09ae\u09c7\u09a8\u09c7 \u09a8\u09bf\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7 \u098f\u09ac\u0982 \u09b0\u09aa\u09cd\u09a4\u09be\u09a8\u09bf\u0995\u09be\u09b0\u0995\u0995\u09c7 VAT \u09a6\u09bf\u09a4\u09c7 \u09b9\u09ac\u09c7 \u09a8\u09be\u0964<\/p>\n\n\n\n<p><strong>\u09b8\u09be\u09ae\u09cd\u09aa\u09cd\u09b0\u09a4\u09bf\u0995<\/strong><strong> <\/strong><strong>\u0989\u09a8\u09cd\u09a8\u09af\u09bc\u09a8<\/strong><strong><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u09e8\u09e6\u09e8\u09eb \u09b8\u09be\u09b2\u09c7\u09b0 \u098f\u0995 \u09a8\u09bf\u09b0\u09cd\u09a6\u09c7\u09b6\u09a8\u09be\u09af\u09bc \u09ac\u09b2\u09be \u09b9\u09af\u09bc\u09c7\u099b\u09c7 \u09af\u09c7, \u09b0\u09aa\u09cd\u09a4\u09be\u09a8\u09bf\u09ae\u09c1\u0996\u09c0 \u09b6\u09bf\u09b2\u09cd\u09aa\u0997\u09c1\u09b2\u09cb\u09b0 \u09b8\u09cd\u09a5\u09be\u09a8\u09c0\u09af\u09bc \u0995\u09c7\u09a8\u09be\u0995\u09be\u099f\u09be (goods &amp; services) \u09af\u09a6\u09bf \u201cdeemed export\u201d \u09b9\u09bf\u09b8\u09c7\u09ac\u09c7 \u09ac\u09bf\u09ac\u09c7\u099a\u09bf\u09a4 \u09b9\u09af\u09bc, \u09a4\u09be\u09b9\u09b2\u09c7 VAT \u0985\u09ac\u09cd\u09af\u09be\u09b9\u09c3\u09a4 \u09b9\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u0964 \u0985\u09a8\u09c7\u0995\u09c7 \u09ac\u09b2\u099b\u09c7, \u098f\u0987 \u09aa\u09cd\u09b0\u0995\u09cd\u09b0\u09bf\u09af\u09bc\u09be \u09b0\u09aa\u09cd\u09a4\u09be\u09a8\u09bf\u09ae\u09c1\u0996\u09c0 \u0996\u09be\u09a4\u09c7\u09b0 \u099c\u09a8\u09cd\u09af \u0989\u09ce\u09aa\u09be\u09a6\u09a8 \u0996\u09b0\u099a \u0995\u09ae\u09be\u09a4\u09c7 ~\u09e7\u09eb% \u0985\u09ac\u09a7\u09bf \u09b8\u09b9\u09be\u09af\u09bc\u0995 \u09b9\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u0964 \u09b6\u09bf\u09b2\u09cd\u09aa \u09b8\u0982\u0997\u09a0\u09a8\u0997\u09c1\u09b2\u09bf (\u09af\u09c7\u09ae\u09a8 BGMEA) \u0987\u09a4\u09bf\u09ae\u09a7\u09cd\u09af\u09c7 \u098f\u0987 \u09a7\u09b0\u09a8\u09c7\u09b0 VAT \u0985\u09ac\u09cd\u09af\u09be\u09b9\u09a4\u09bf\u09b0 \u09a6\u09be\u09ac\u09bf\u09a4\u09c7 \u09a8\u09c0\u09a4\u09bf\u09a8\u09bf\u09b0\u09cd\u09a7\u09be\u09b0\u0995 \u09b8\u0982\u09b8\u09cd\u09a5\u09be\u09b0 \u09b8\u0999\u09cd\u0997\u09c7 \u0986\u09b2\u09cb\u099a\u09a8\u09be\u09af\u09bc \u09b0\u09af\u09bc\u09c7\u099b\u09c7\u0964 BGMEA \u09b8\u09ae\u09cd\u09aa\u09cd\u09b0\u09a4\u09bf \u0986\u09ac\u09c7\u09a6\u09a8 \u0995\u09b0\u09c7\u099b\u09c7 \u09af\u09c7, \u09a4\u09be\u09a6\u09c7\u09b0 \u09b8\u09c7\u09ac\u09be\u09a6\u09bf (\u09af\u09c7\u09ae\u09a8 \u09a8\u09bf\u09b0\u09be\u09aa\u09a4\u09cd\u09a4\u09be, \u09aa\u09b0\u09bf\u09ac\u09b9\u09a8, \u09aa\u09cd\u09b0\u0995\u09bf\u0989\u09b0\u09ae\u09c7\u09a8\u09cd\u099f \u09b8\u09c7\u09ac\u09be\u0997\u09c1\u09b2\u09bf) \u09a5\u09c7\u0995\u09c7\u0993 VAT \u09ac\u09be\u09a6 \u09a6\u09c7\u0993\u09af\u09bc\u09be \u09b9\u09cb\u0995\u0964<\/li>\n<\/ul>\n\n\n\n<p><strong>\u09ac\u09c7\u099c\u09be<\/strong><strong> <\/strong><strong>\u09a5\u09c7\u0995\u09c7<\/strong><strong> <\/strong><strong>\u09aa\u09cd\u09b2\u099f<\/strong><strong> <\/strong><strong>\u09ac\u09c1\u099d\u09c7<\/strong><strong> <\/strong><strong>\u09a8\u09c7\u0993\u09af\u09bc\u09be<\/strong><strong>\u201d <\/strong><strong>\u098f\u09b0<\/strong><strong> <\/strong><strong>\u09aa\u09cd\u09b0\u09be\u09b8\u0999\u09cd\u0997\u09bf\u0995\u09a4\u09be<\/strong><strong> <\/strong><strong>\u0993<\/strong><strong> <\/strong><strong>\u09b8\u09ae\u09cd\u09ad\u09be\u09ac\u09a8\u09be:<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u09af\u09a6\u09bf \u201c\u09ac\u09c7\u099c\u09be\u201d \u09a6\u09cd\u09ac\u09be\u09b0\u09be \u0986\u09aa\u09a8\u09bf BGMEA \u09ac\u09be \u09b0\u09aa\u09cd\u09a4\u09be\u09a8\u09bf\u09ae\u09c1\u0996\u09c0 \u09b6\u09bf\u09b2\u09cd\u09aa \u09ac\u09cb\u099d\u09be\u09a4\u09c7 \u099a\u09c7\u09af\u09bc\u09c7 \u09a5\u09be\u0995\u09c7\u09a8, \u098f\u09ac\u0982 \u201c\u09aa\u09cd\u09b2\u099f \u09ac\u09c1\u099d\u09c7 \u09a8\u09c7\u0993\u09af\u09bc\u09be\u201d \u09a6\u09cd\u09ac\u09be\u09b0\u09be \u09ac\u09c1\u099d\u09be\u09a4\u09c7 \u099a\u09be\u0987\u099b\u09c7\u09a8 \u0986\u09aa\u09a8\u09bf \u09b8\u09a0\u09bf\u0995 \u0995\u09cc\u09b6\u09b2\u09c7 \u098f\u0987 VAT \u09a8\u09bf\u09b0\u09cd\u09ad\u09b0\u09a4\u09be \u09ac\u09bf\u09b6\u09cd\u09b2\u09c7\u09b7\u09a3 \u0995\u09b0\u09c7 \u0997\u09cd\u09b0\u09b9\u09a3 \u0995\u09b0\u09a4\u09c7 \u099a\u09be\u09a8\u09a4\u09be\u09b9\u09b2\u09c7 \u0986\u09aa\u09a8\u09be\u09b0 \u0995\u09b0\u09a3\u09c0\u09af\u09bc \u0993 \u09b8\u09be\u09ac\u09a7\u09be\u09a8\u09a4\u09be \u09a8\u09bf\u09ae\u09cd\u09a8\u09b0\u09c2\u09aa:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>\u09aa\u09cd\u09b0\u09a5\u09ae\u09c7<\/strong><strong> <\/strong><strong>\u09af\u09be\u099a\u09be\u0987<\/strong><strong> <\/strong><strong>\u0995\u09b0\u09c1\u09a8<\/strong><strong> <\/strong><strong>\u0986\u09aa\u09a8\u09be\u09b0<\/strong><strong> <\/strong><strong>\u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf<\/strong><strong> <\/strong><strong>\u09b0\u09aa\u09cd\u09a4\u09be\u09a8\u09bf\u09ae\u09c1\u0996\u09c0<\/strong><strong> <\/strong><strong>\u09b9\u09bf\u09b8\u09c7\u09ac\u09c7<\/strong><strong> <\/strong><strong>\u09b8\u09cd\u09ac\u09c0\u0995\u09c3\u09a4<\/strong><strong> <\/strong><strong>\u0995\u09bf<\/strong><strong> <\/strong><strong>\u09a8\u09be:<\/strong><br>&nbsp;\u09b0\u09aa\u09cd\u09a4\u09be\u09a8\u09bf\u0995\u09be\u09b0\u0995 \u09b9\u09bf\u09b8\u09c7\u09ac\u09c7 \u09a8\u09bf\u09ac\u09a8\u09cd\u09a7\u09bf\u09a4 \u09a5\u09be\u0995\u09be \u09a6\u09b0\u0995\u09be\u09b0\u0964<br>bonded warehouse \u0987\u09a4\u09cd\u09af\u09be\u09a6\u09bf \u0985\u09a8\u09c1\u09ae\u09cb\u09a6\u09a8\u09c7\u09b0 \u0997\u09c3\u09b9\u09c0\u09a4 \u0995\u09bf \u09a8\u09be\u0964<\/li>\n\n\n\n<li><strong>\u0986\u09aa\u09a8\u09be\u09b0<\/strong><strong> <\/strong><strong>\u09aa\u09b0\u09bf\u0995\u09b2\u09cd\u09aa\u09bf\u09a4<\/strong><strong> <\/strong><strong>\u09aa\u09a3\u09cd\u09af<\/strong><strong> <\/strong><strong>\u09ac\u09be<\/strong><strong> <\/strong><strong>\u09b8\u09c7\u09ac\u09be<\/strong><strong> <\/strong><strong>\u09b8\u09c7\u0987<\/strong><strong> UD \/ UP <\/strong><strong>\u09a4\u09be\u09b2\u09bf\u0995\u09be\u09af\u09bc<\/strong><strong> <\/strong><strong>\u0986\u099b\u09c7<\/strong><strong> <\/strong><strong>\u0995\u09bf<\/strong><strong> <\/strong><strong>\u09a8\u09be<\/strong><strong> <\/strong><strong>\u099a\u09c7\u0995<\/strong><strong> <\/strong><strong>\u0995\u09b0\u09c1\u09a8:<\/strong><br>\u09af\u09a6\u09bf \u0986\u09aa\u09a8\u09bf \u098f\u09ae\u09a8 \u098f\u0995\u099f\u09bf \u0989\u09aa\u09be\u09a6\u09be\u09a8 \u09ac\u09be \u09b8\u09c7\u09ac\u09be \u09ac\u09cd\u09af\u09ac\u09b9\u09be\u09b0 \u0995\u09b0\u09a4\u09c7 \u099a\u09be\u09a8, \u09af\u09be UD\/UP \u09a4\u09be\u09b2\u09bf\u0995\u09be\u09af\u09bc \u0985\u09a8\u09cd\u09a4\u09b0\u09cd\u09ad\u09c1\u0995\u09cd\u09a4 \u09a8\u09af\u09bc, \u09a4\u09be\u09b9\u09b2\u09c7 \u09b8\u09c7 \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7 VAT \u0985\u09ac\u09cd\u09af\u09be\u09b9\u09bf\u09a4 \u09a8\u09be\u0993 \u09b9\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u0964<\/li>\n\n\n\n<li><strong>\u0986\u09b0\u09cd\u09a5\u09bf\u0995<\/strong><strong> <\/strong><strong>\u09ac\u09c8\u09a6\u09c7\u09b6\u09bf\u0995<\/strong><strong> <\/strong><strong>\u09ae\u09c1\u09a6\u09cd\u09b0\u09be\u09af\u09bc<\/strong><strong> <\/strong><strong>\u09aa\u09c7\u09ae\u09c7\u09a8\u09cd\u099f<\/strong><strong> <\/strong><strong>\u09a8\u09bf\u09b6\u09cd\u099a\u09bf\u09a4<\/strong><strong> <\/strong><strong>\u0995\u09b0\u09c1\u09a8:<\/strong><br>\u099a\u09c1\u0995\u09cd\u09a4\u09bf \u0993 \u09b2\u09c7\u09a8\u09a6\u09c7\u09a8\u09c7 \u09ac\u09bf\u09a6\u09c7\u09b6\u09bf \u09ae\u09c1\u09a6\u09cd\u09b0\u09be\u09af\u09bc \u09aa\u09c7\u09ae\u09c7\u09a8\u09cd\u099f\u09c7\u09b0 \u09ac\u09a8\u09cd\u09a6\u09cb\u09ac\u09b8\u09cd\u09a4 \u09a8\u09bf\u09b6\u09cd\u099a\u09bf\u09a4 \u09b0\u09be\u0996\u09a4\u09c7 \u09b9\u09ac\u09c7, \u09af\u09be\u09a4\u09c7 \u09b8\u09c7\u099f\u09bf \u09b6\u09b0\u09cd\u09a4\u09be\u09ac\u09b2\u09c0\u09b0 \u09b8\u0999\u09cd\u0997\u09c7 \u09b8\u0999\u09cd\u0997\u09a4\u09bf\u09aa\u09c2\u09b0\u09cd\u09a3 \u09b9\u09af\u09bc\u0964<\/li>\n\n\n\n<li><strong>\u09ac\u09be\u0989\u09a8\u09cd\u09a1\u09c7\u09a1<\/strong><strong> <\/strong><strong>\u09ac\u09be<\/strong><strong> <\/strong><strong>\u09ac\u09bf\u09b6\u09c7\u09b7<\/strong><strong> <\/strong><strong>\u09ac\u09be\u0989\u09a8\u09cd\u09a1\u09c7\u09a1<\/strong><strong> <\/strong><strong>\u0997\u09c1\u09a6\u09be\u09ae<\/strong><strong> <\/strong><strong>\u09a5\u09be\u0995\u09a4\u09c7<\/strong><strong> <\/strong><strong>\u09b9\u09ac\u09c7:<\/strong><br>\u09af\u09a6\u09bf \u0986\u09aa\u09a8\u09be\u09b0 \u0997\u09c1\u09a6\u09be\u09ae \u09ac\u09be \u09b8\u099e\u09cd\u099a\u09af\u09bc \u0995\u09c7\u09a8\u09cd\u09a6\u09cd\u09b0 \u098f\u09ae\u09a8 \u0985\u09a8\u09c1\u09ae\u09cb\u09a6\u09bf\u09a4 \u0997\u09c1\u09a6\u09be\u09ae \u09a8\u09be \u09b9\u09af\u09bc, \u09a4\u09be\u09b9\u09b2\u09c7 \u09b6\u09b0\u09cd\u09a4\u09be\u09ac\u09b2\u09c0 \u09ad\u0999\u09cd\u0997 \u09b9\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u0964<\/li>\n\n\n\n<li><strong>\u09a8\u09a5\u09bf\u09aa\u09a4\u09cd\u09b0<\/strong><strong> <\/strong><strong>\u0993<\/strong><strong> <\/strong><strong>\u09b2\u099c\u09bf\u09b8\u09cd\u099f\u09bf\u0995<\/strong><strong> <\/strong><strong>\u09aa\u09cd\u09b0\u0995\u09cd\u09b0\u09bf\u09af\u09bc\u09be\u09b8\u09ae\u09c2\u09b9<\/strong><strong> <\/strong><strong>\u09b8\u09a0\u09bf\u0995\u09ad\u09be\u09ac\u09c7<\/strong><strong> <\/strong><strong>\u09aa\u09cd\u09b0\u09b8\u09cd\u09a4\u09c1\u09a4<\/strong><strong> <\/strong><strong>\u09b0\u09be\u0996\u09c1\u09a8:<\/strong><br>&nbsp;LC \u09ac\u09be back-to-back LC \u099a\u09c1\u0995\u09cd\u09a4\u09bf<br>&nbsp;UD \/ UP \u09a1\u09bf\u0995\u09cd\u09b2\u09be\u09b0\u09c7\u09b6\u09a8<br>\u09b0\u09aa\u09cd\u09a4\u09be\u09a8\u09bf\u09b0 \u09aa\u09cd\u09b0\u09ae\u09be\u09a3, \u0985\u0997\u09cd\u09a8\u09bf\u09ae\u09be\u09a4\u09cd\u09b0\u09be\u09af\u09bc \u09a8\u09bf\u09af\u09bc\u09ae\u09bf\u09a4 \u09b9\u09bf\u09b8\u09be\u09ac \u0993 \u09a6\u09aa\u09cd\u09a4\u09b0\u09c0\u09af\u09bc \u09af\u09cb\u0997\u09be\u09af\u09cb\u0997<br>VAT \u0985\u09ab\u09bf\u09b8 \u0993 \u09b0\u09be\u099c\u09b8\u09cd\u09ac \u09a6\u09ab\u09a4\u09b0\u09c7\u09b0 \u09a6\u09bf\u0995\u09a8\u09bf\u09b0\u09cd\u09a6\u09c7\u09b6\u09a8\u09be \u0985\u09a8\u09c1\u09b8\u09b0\u09a3<\/li>\n\n\n\n<li><strong>\u0996\u09c7\u09af\u09bc\u09be\u09b2<\/strong><strong> <\/strong><strong>\u09b0\u09be\u0996\u09c1\u09a8<\/strong><strong> <\/strong><strong>\u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09ad\u09bf\u09a4\u09cd\u09a4\u09bf\u0995<\/strong><strong> (field-level) <\/strong><strong>\u099c\u099f\u09bf\u09b2\u09a4\u09be:<\/strong><br>\u09af\u09a6\u09bf\u0993 \u09a8\u09c0\u09a4\u09bf\u09ae\u09be\u09b2\u09be\u0997\u09a4\u09ad\u09be\u09ac\u09c7 VAT 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