Bangladesh has emerged as one of the world’s leading destinations for export-oriented manufacturing, particularly in the Ready-Made Garments (RMG), textile, leather, and light engineering sectors. To support exporters, the government provides a number of incentives, among which the Bonded Warehouse Facility is one of the most significant.
A Bonded Warehouse License allows businesses to import raw materials and production inputs without paying customs duties and taxes, provided the goods are used for export production.
This facility plays a vital role in improving cost efficiency and international competitiveness for export-oriented industries.
A Bonded Warehouse License allows approved manufacturers and exporters to store imported goods in a secured warehouse without paying import duties or taxes until the goods are used in export production.
The license is issued by the National Board of Revenue (NBR) through the Customs Bond Commissionerate.
This policy is designed to support Bangladesh’s export sector by reducing production costs and facilitating smoother supply chains.
Businesses can apply for different types of bonded warehouse licenses depending on their operational model.
These are manufacturers who directly export finished products.
Typical sectors include:
Ready-made garments (RMG)
Textile and spinning mills
Leather and footwear
Electronics manufacturing
Bicycle and engineering products
These companies supply materials or components to export-oriented factories.
Examples include:
Garment accessories manufacturers
Packaging suppliers
Button, zipper, and label manufacturers
These are businesses that supply intermediate goods used in export manufacturing.
Companies can import raw materials, fabrics, accessories, and spare parts without paying customs duties.
Since duties are not paid upfront, businesses can preserve working capital and manage liquidity more efficiently.
Reduced production costs help exporters compete effectively in global markets.
Continuous availability of imported materials ensures uninterrupted production cycles.
To apply for a Bonded Warehouse License in Bangladesh, businesses typically need:
Valid trade license
Export Registration Certificate (ERC)
TIN certificate
VAT/BIN registration
Factory premises with appropriate warehouse facilities
Compliance with customs regulations
In most cases, customs authorities will conduct a physical inspection of the factory before issuing the license.
Typical documentation includes:
Application to the Bond Commissionerate
Certificate of Incorporation
Memorandum and Articles of Association
Trade License
TIN Certificate and IT10B of all directors
VAT/BIN Registration
ERC & IRC
Factory layout plan
Machinery list
Certificate from Lien Bank on Financial Solvency to submit General Bond of required amount
Additional documents may be required depending on the industry and operational structure.
The process for obtaining a Bonded Warehouse License generally includes the following steps:
Prepare all corporate, tax, and operational documents required for submission.
Submit the application to the Customs Bond Commissionerate under the **National Board of Revenue.
Customs officials may conduct an inspection of the warehouse and production facilities.
Once verification is completed, the Bonded Warehouse License is issued.
After obtaining the license, companies must maintain strict regulatory compliance, including:
Maintaining bonded warehouse registers
Proper inventory management
Export documentation
Periodic customs reporting
Failure to comply with bonded warehouse regulations may result in penalties or suspension of the license.
Obtaining a bonded warehouse license requires detailed documentation, regulatory compliance, and coordination with customs authorities.
S. Rahman & Co., Chartered Accountants (SRCO) provides professional advisory and compliance services to assist businesses throughout the process.
Our services include:
Bonded Warehouse License application preparation
Regulatory compliance advisory
Liaison with customs authorities
Documentation and procedural support
Ongoing compliance and reporting assistance
With extensive experience in regulatory compliance, tax advisory, and business setup services, SRCO helps both local and foreign investors navigate the licensing process efficiently.
The Bonded Warehouse Facility remains one of the most important incentives for export-oriented industries in Bangladesh. By allowing duty-free import of raw materials, it significantly reduces production costs and strengthens the country’s export competitiveness.
Businesses planning to establish export manufacturing operations should carefully plan their bonded warehouse licensing and compliance strategy.
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