55. Imposition of supplementary duty.—

(1) Supplementary duty shall be imposable and payable on the import of goods, the supply of goods manufactured in Bangladesh and on the supply of services rendered in Bangladesh If they are subject to supplementary duty in Bangladesh.

(2) Notwithstanding anything contained in sub-section (1)‚ no supplementary duty shall be imposed on an import of a good subject to supplementary duty if such good is imported for export, and not for home-consumption.

(3) Notwithstanding anything contained in sub-section (1)‚ no supplementary duty shall be imposed on the supply of goods or services that are zero- rated under Chapter Three of this Act.

(4) The amount of payable supplementary duty shall be‚—

(a) if a rate of supplementary duty is specified for the goods or services subject to such duty in column (4) of the Second Schedule, the amount arrived at by multiplying the dutiable value of the goods or services by such rate; or

(b) if a specific amount of supplementary duty is specified against a good or service, subject to supplementary duty, in column (4) of the Second Schedule, such amount.

(5) Supplementary duty on the supply of goods or services subject to supplementary duty shall be payable at only one stage.