68. Drawback on imported goods used for export

68.    Drawback on imported goods used for export.- Subject to the provisions of Chapter VI of  the  Customs Act, value added tax or, where applicable, value added tax and supplementary duty paid on easily identifiable goods during the import into Bangladesh be repaid as drawback if such goods are exported to anywhere outside Bangladesh or have been used as per provisions or stored on board in any foreign going vessel.

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