কোনো নিবাসীর জাহাজ ব্যবসা হইতে কর সংগ্রহ

Commissioner of Customs or any other authority, duly authorized in this behalf, shall not grant port clearance to a ship owned or chartered by a resident asessee unless a certificate is received in a prescribed manner from the Deputy Commissioner of Taxes concerned and tax at the rate of 5% (five percent) of total freight received or receivable in or out of Bangladesh has been paid for the carriage of passengers, livestock, mail or goods, shipped at any port of Bangladesh.

Provided that tax shall be collected at the rate of 3% (three percent) of total freight received or receivable from services rendered between two or more foreign countries.