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13. Drawback of the taxes laid on inputs used for production or manufacture of exported goods.
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13. Drawback of the taxes laid on inputs used for production or manufacture of exported goods.- (1) Notwithstanding anything contained in the provisions of Chapter VI of the Customs Act, 1969 (IV of 1969), any person under the provisions of this section, shall have the right to drawback the value added tax, supplementary duty, Import Duty, Excise Duty, and all other duties and taxes (except ad„ice income tax and the supplementary duty imposed on any specific inputs used in the production or manufacture of exported goods specified by the Government in this behalf by notification in the officials Gazette) paid on the inputs used in the manufacture or production of exported goods or services or in the goods or services deemed to have been exported or any food stuff or any other consumable item, mentioned in sub-section (2) of section 3.
Provided that, if drawback is not claimed within six months from the date of export or deemed export of any exported goods or services and where goods are exported in
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partial shipment basis as per terms of confirmed and irrevocable export letter of credit or domestic back to back letter of credit or local or international tender, from the date of the last consignment, drawback shall not be payable under this section.
Explanation: In this sub-section, `date of export' shall mean the date on which the owner of the exported goods or services presents the bill of export for the said goods or services to the concerned Officer under section 131 of the Customs Act.
(1a) Notwithstanding anything contained in sub-section (1), the Government by notification in the official Gazette may, fix the rate of drawback of value added tax and, where applicable, other duties and taxes paid on specific input, used in the production or manufacture of exported goods or service or in goods service deemed to have been exported.
(2) Any exporter can adjust all the taxes and duties eligible to draw back under sub-section (1) paid on input used in the export or deemed to be export of goods or service or used in foodstuff or other commodities stated in sub-section (2) of section 3 against output tax payable on any goods supplied or any service provided in Bangladesh.
(3) The Board may, by Order published in the official Gazette, direct to pay drawback to any exporter all the duties and taxes specified in sub-section (1) to the extent that, those have been paid on inputs used in exported goods consignment wise on actual exportation or, where applicable, at the flat rate fixed by the Board on the basis of input output co-efficient.
(4) The Board may, by Order published in the official Gazette, direct to pay 'drawback, subject to any condition specified in the Order, of value added tax or, where applicable, value added tax and supplementary duty paid by any person or organization on any goods produced locally or service provided locally to implement any International Agreement.
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