Know what your answer covers.
Historical coverage snapshot, checked 15 October 2026; this page does not establish current source verification. Review Policy Updates and original issuing-authority documents for later instructions. Research coverage is not regulatory approval or commercial advisory acceptance.
Private customer advice remains paused pending secure sign-in, separate storage, qualified reviewers and launch acceptance. Public research is source-backed assistance.
Coverage and remaining gaps
- Circular30 and26: complete PDF-derived lessons,76 and77 pages.
- IPO: reviewed English working translation with linked Bangla originals and scoped amendments.
- Cash incentives: all43 schedule items below, with item1 amended separately. Full sector-specific eligibility acceptance is pending.
- AD Forum: primary originals preserved; English derivatives need reconciliation. Minutes do not automatically replace operative circulars.
- HS checks: provisional narcotics crosswalk, historical land-port reference and May2026 price averages have limitations.
- Product-wise clause original: unidentified; retained derivative index remains withheld.
Newly recovered official English circulars
- FEPD-1 Circular No. 41 (2026) — NRCTA accounts for ADs and Offshore Banking Units2026-10-08 · 3 original pages · Bangladesh Bank original
- FEPD-1 Circular No. 40 (2026) — Outward current-account remittances other than imports and transportation2026-09-30 · 130 original pages · Bangladesh Bank original
- FEPD-1 Circular No. 39 (2026) — International cards for airline ticket purchases2026-09-28 · 3 original pages · Bangladesh Bank original
- FEPD-2 Circular No. 06 (2026) — Foreign-currency accounts for approved external loan proceeds2026-10-07 · 3 original pages · Bangladesh Bank original
Circular40 contains image/form pages without extractable text; use its original for those pages. The indexed text is not represented as a complete form transcription. Circular41 expressly supersedes Circular14 dated23June2026, with savings for existing NRCTAs. Circular40 consolidates only its stated outward-current-account scope, retains the GFETVol.2 reporting exception and directs later instructions to be read with it. It does not replace import or transportation rules.
Cash-incentive schedule · FY2026–27
Working English transcription checked against AnnexureA PDF pages2–3. Shipments1July2026–30June2027. Original Bangla governs; independent domain acceptance remains pending.
Do not add rates together without express authority. Other applicable sector conditions remain in force.
Original schedule ↗ · Item1 amendment ↗| Item / sector | Rate and stated category | Original |
|---|---|---|
| 1. Domestic export-oriented textile: alternative cash assistance in lieu of bond and duty drawback | 5.00% — Amended by Circular19; domestic yarn/fabric procurement evidence and referenced conditions apply. | PDF page2 |
| 2. Textile exports to the Euro area: additional special assistance | 0.50% — Original AnnexureA refers to addition to the existing 1.50%. Do not assume automatic stacking with the amended item1 rate; verify the applicable circulars. | PDF page2 |
| 3. Small and medium RMG enterprises: additional facility | 3.00% — Knit, woven and sweater enterprises within the stated category. | PDF page2 |
| 4. Textile new products or new markets expansion | 2.00% — Excludes the USA, Canada, EU and UK. | PDF page2 |
| 5. RMG special cash assistance | 0.30% — Applicable RMG category and other instructions must be checked. | PDF page2 |
| 6. Jute products | 10.00% — Diversified jute products. 5.00% — Hessian, sacking and CBC finished products. 3.00% — Jute yarn and twine. Diversified jute products must use at least50% jute by value, following the definition referenced in the Jute Act2017. | PDF page2 |
| 7. Leather goods | 10.00% — Previous ceiling remains unchanged. | PDF page2 |
| 8. Handicrafts | 6.00% — Including hogla, straw, sugarcane/coconut coir, plant leaves/shells and garment waste fabrics, as stated in the original. | PDF page2 |
| 9. Cattle and buffalo offal, horns and tendons, excluding bones | 6.00% — Goods category must match the original. | PDF page2 |
| 10. Frozen shrimp and other fish | 8.00% — Shrimp: ice coverage up to20%. 7.00% — Shrimp: above20% to30%. 6.00% — Shrimp: above30% to40%. 4.00% — Shrimp: above40%. 3.50% — Other frozen fish: ice coverage up to20%. 2.50% — Other frozen fish: above20% to30%. 2.00% — Other frozen fish: above30% to40%. 1.50% — Other frozen fish: above40%. | PDF page2 |
| 11. Agricultural and processed agricultural products | 10.00% — Vegetables/fruits and agroprocessing products within the stated scheme. | PDF page2 |
| 12. Potatoes | 10.00% — Applicable sector conditions remain in force. | PDF page2 |
| 13. Light engineering products | 10.00% — Applicable sector conditions remain in force. | PDF page2 |
| 14. 100% halal meat and100% halal processed meat products | 10.00% — Halal and product eligibility must be established. | PDF page2 |
| 15. Crust and finished leather | 6.00% — Crust leather from eligible Savar leather-industry-city factories or other factories with their own ETP. 6.00% — Finished leather from those eligible factories. | PDF page2 |
| 16. PET bottle flakes and polyester staple fibre made from PET flakes | 6.00% — PET bottle flakes. 6.00% — Polyester staple fibre manufactured from PET bottle flakes. | PDF page2 |
| 17. Ships | 6.00% — Applicable sector conditions remain in force. | PDF page2 |
| 18. Carbon from jute sticks and jute particle board | 8.00% — Goods must match the stated category. | PDF page2 |
| 19. Grain and vegetable seeds | 8.00% — Applicable sector conditions remain in force. | PDF page2 |
| 20. Furniture | 8.00% — Applicable sector conditions remain in force. | PDF page3 |
| 21. Plastic products | 6.00% — Applicable sector conditions remain in force. | PDF page3 |
| 22. Locally manufactured paper and paper products | 6.00% — Domestic production requirement applies. | PDF page3 |
| 23. Agar and attar | 8.00% — Applicable sector conditions remain in force. | PDF page3 |
| 24. Active Pharmaceutical Ingredients (API) | 5.00% — Applicable sector conditions remain in force. | PDF page3 |
| 25. Accumulator batteries | 10.00% — HS8507.10 and8507.20 as stated in the original. | PDF page3 |
| 26. Footwear and bags made from synthetic and fabric blends | 8.00% — Where bond/duty-drawback benefits on materials are not taken. 2.00% — Where those benefits are taken; refer to FE Circular29 dated24July2025. | PDF page3 |
| 27. Software, IT-enabled services (ITES), hardware and individual freelancers | 6.00% — Software, ITES and hardware exports from Bangladesh. 2.50% — Individual freelancers exporting software or ITES. | PDF page3 |
| 28. Pharmaceutical products including medical/surgical instruments and appliances | 6.00% — Product/category and other applicable instructions must be checked. | PDF page3 |
| 29. Motorcycles | 6.00% — Applicable sector conditions remain in force. | PDF page3 |
| 30. Photovoltaic modules | 6.00% — Applicable sector conditions remain in force. | PDF page3 |
| 31. Razors and razor blades | 6.00% — Applicable sector conditions remain in force. | PDF page3 |
| 32. Ceramic products | 6.00% — Applicable sector conditions remain in force. | PDF page3 |
| 33. Caps | 7.00% — Applicable sector conditions remain in force. | PDF page3 |
| 34. Crabs and eels | 6.00% — Frozen, soft-shell and live categories as stated in the original. | PDF page3 |
| 35. Galvanized sheet/coils | 6.00% — Zinc-coated, aluminium-and-zinc-coated and colour-coated categories as stated in the original. | PDF page3 |
| 36. Chemical products | 5.00% — Chlorine and hydrochloric acid, as specified in the original. | PDF page3 |
| 37. Consumer electronics, electrical home and kitchen appliances | 6.00% — Applicable sector conditions remain in force. | PDF page3 |
| 38. Rice | 3.00% — Applicable sector conditions remain in force. | PDF page3 |
| 39. Locally produced tea | 2.00% — Domestic production requirement applies. | PDF page3 |
| 40. Locally produced MS steel products | 2.00% — Domestic production requirement applies. | PDF page3 |
| 41. Locally produced bicycles and bicycle parts | 3.00% — Domestic production requirement applies. | PDF page3 |
| 42. Locally produced cement sheets | 3.00% — Domestic production requirement applies. | PDF page3 |
| 43. Enterprises in BEZA, BEPZA and high-tech park specialized zones | 2.00% — Circular34/2021 paragraph1(a) eligible deemed exports, except the special RMG cash assistance under FE Circular01 dated7January2020. 2.00% — Circular34/2021 paragraph1(b): processed agricultural-product exports of TypeA and TypeB enterprises. 0.30% — Special RMG assistance under that2020 circular in paragraph1(a), and other goods of all categories under paragraph1(c). | PDF page3 |