Services Provided by BOI

EXPORTS - Taxes Applicable

Export Cess

Export Cess should be paid for applicable items at the rates specific to the relevant HS code

Re-Exports

BOI also permits re-export of the following items

  • Machinery and Equipment for repairs
  • Re-export of excessive, rejected or defective raw materials
  • Re-export of Items for Processing and Return (Embroidery, Printing, ….etc)
  • Re-export of raw material & accessories when an order is transferred to another country

You should make a request to the relevant service centre for approval on submission of the re-export application. The respective form is 45/FO/IS/05 and could be downloaded from the BOI website.

Request for re-export of goods, Wares and Merchandise Imported on Duty Free Basis

PDF Download Application Form

Submission of Export Documents electronically

The option is available for an Investor for submission of Export documents Electronically.

Indirect Exports

BOI Enterprises which manufacture raw material, consumables, and accessories are permitted to sell their products to manufacturers of garments and other items for the purpose of manufacture and export of final product.

BOI enterprises willing to avail themselves of the VAT concessions available under the Suspended VAT Scheme (SVATS), should register for the scheme monitored by the Inland Revenue Department.