23. Supply of goods for export.—

(1) Supply of any good for export shall be zero-rated:

Provided that the provisions of this sub-section shall not be applicable to the export of any good whether re-imported or intended for re-import.

(2) The following supplies shall be zero-rated‚ namely—

(a) if the good is located outside Bangladesh at the time of supply and such good is not assembled, installed or imported into Bangladesh, by the supplier;

(b) if the good is supplied anywhere outside Bangladesh after it is imported but before it is entered for home consumption, such good shall be deemed to have been located outside Bangladesh at the time of supply;

(c) supply of any good to a tourist or to a visitor coming from abroad  for consumption outside Bangladesh by any seller holding a licence to sell duty-free goods;

(d) if the good remains outside Bangladesh during the whole of a prescribed period, its supply on lease, hire, under licence or other supplies relating to the use of such good shall be treated as separate supplies and each such supply shall be zero-rated:

Provided that if such good remains in Bangladesh immediately before and after its stay in international territories, such leased good shall be treated to have remained inside Bangladesh.

(3) Subject to the following conditions‚ the supply of a good usable for repair, maintenance, cleaning, renovation, modification, or for any other similar work of any good shall be zero-rated‚ namely—

(a) if the good supplied is assembled with, or become part of, such  good, or become unusable or damaged in consequence of the assemblage;

(b) if such good is temporarily imported into Bangladesh under the Customs Act; or

(c) if such good is brought temporarily into Bangladesh for receiving services, and, after it is received, it is exported from Bangladesh without using it for any purpose in Bangladesh other than receiving the service.

(4) Subject to the following conditions‚ a supply of goods for the repair or replacement of a good under warranty shall be zero-rated‚ namely—

(a) if such good is supplied under an agreement with the non-resident and unregistered warrantor to the effect that the warrantor would give a consideration; and

(b) if such good is repaired or replaced without any charge to the owner.

(5) A good supplied in the course of repair, maintenance, cleaning, renovation, modification, or otherwise physically affecting an ocean-going

 ship or an aircraft or any other vessel of the like kind engaged in international transport shall be zero-rated.

(6) A supply of stores, or of spare parts, relating to an aircraft or an ocean- going ship, engaged in international transport, shall be zero-rated, if the stores or parts are for use, consumption, or sale on the aircraft or the ship during a flight or a voyage.

Explanation: In this section‚ “stores” means stores for the use of the passengers or crew of an aircraft or of an ocean-going ship, or for the maintenance and repair of such an aircraft or of a ship‚ and also includes goods for use in the aircraft or ship, fuel, spare parts, tools and the like, whether or not for immediate use.