The National Board of Revenue (NBR) has warned of strict legal action against importers who bring reusable goods into Bangladesh by declaring them as scrap.

The NBR issued a circular on September 9 following a directive from the High Court Division. The order was signed by Rezaul Karim, second secretary (Customs: Policy) of the revenue board.

According to the circular, the Import Policy Order 2026-2029 and previous policy orders allow recognised industrial end-users to import waste and scrap under applicable HS codes as industrial raw materials, subject to their import entitlements.

However, the NBR has found that some importers are declaring reusable goods as scrap and bringing them into the country under other HS codes. In some cases, importers have also filed writ petitions before the High Court Division seeking release of goods detained by customs authorities.

In line with the High Court’s directive, only scrap classifiable under HS heading 72.04 of the applicable Import Policy Order may now be imported by declaring it as scrap.

Reusable goods cannot be imported by misdeclaring them as scrap, the circular said.

The NBR warned that anyone importing such goods in violation of the provisions of the Import Policy Order will face strict legal action under the prevailing customs laws.