Baggage Rule hereunder described as per the Customs Notification No. 76/99/Tax-Customs Act. 1967(IV of 1969) of Section 219. In exercise of the powers conferred by Section 219 Item 17 of 3rd Schedule, National Revenue Board hereby implements the following rules, namely:
1. Short Title and Commencement:
These rules may be called Passenger's (non-tourists) Baggage (import) Rules, 1999. Other rules may not be applicable for the tourists and for those passengers for whom Privileged Persons'  Baggage Rule, 1985 applies.
2. Definitions:    
In these rules unless or otherwise requires, 'baggage' means any passenger's legitimate numbers of used wearable items or new personal useable items and other personal and household items; with conditions, those items are for personal use or for the use of the members of family or may be imported as gift items and may not be imported for any sales advertisement or for display purpose in shops
3. Tax Free Import Facility:
a)  In accordance with this rule passengers' arriving by air or ship bringing hand bag and cabin bag and 2 suit cases less than 32"(thirty two) length or irrespective of volume any two carton, bag, sack or suitcase less than 65(sixty five) kilo grams or two equivalent sized trunks carrying personal and household belongings may be released as duty free baggage items, with conditions, if the third suitcase (in addition to two suitcases) carries personal apparel or books or magazines or any reading materials, this suitcase may be privileged          with the same rule as applied to the above suitcases.
b)  Any item other than personal belongings and legitimate amount of food may be subject to customs duty and any new personal belongings or house hold items imported as commercial quantity may also be taxable.
c)  The following items are taxable despite being household products:
Television set, dish antenna with receiver, video cassette recorder, video cassette player, CD player, DVD player, LD player, refrigerator, deep freezer, dish washer, all kinds of dryer (except hair dryer), sewing machine, knitting machine, telephone set, all kinds of fan, air cooler, air conditioner, photo-copier, photo- enlarger, fax and telex machine, bathroom fittings, tiles, chandelier, building material, furniture and fixtures, electrical motor pump, wall paper, any kinds of transport and its parts except cycle, fire-arms, amunation, medicines (except for personal use), cooking oven or micro wave oven, washing machine, music center, portable audio CD set (associated with unit or 2-in1 or 3-in-1)Explanation: In the above mentioned sub-rule, music system is considered as turn table/ CD palyer/VCD player/ LD player, multi disc, amplifier, equalizer and attached or detachable speaker associated with radio cassette deck. d)  Any Bangladeshi citizen will not be allowed to import any wine or alcoholic beverage or cigarette but, foreign citizens may import only one bottle wine or 1/6 gallon alcoholic beverage (e.g. spirit, wine, beer etc.) and 200 (two hundred) cigarettes in carton duty free.
e)  Any item imported other than the items mentioned in sub-rule (b) and (c) or in Table-1, may be cleared by paying taxes as par import rule wheras itmes mentioned in Table-1 may be cleared by paying due taxes listed in the table
f)  A dctor or any other professional may clear any everyday use personal tools with out any duty.
g)  Any Bangladeshi citizen may clear less than 5 (five) kilo gold with tax Tk 300/- per 11.664 gm and less than 15 (fifteen) kilo silver with tax Tk 6/- per 11.664 gm. Any male and female passenger may import 50 (fifty) gm and 200 gm gold or silver respectively without tax with condition, not exceeding 6 items of same type or 3 sets of same catagory. h)  A child less than two years may not earn the facilities under these rules. 
i)  Any Bangladeshi passenger may import a single number of any of the items mentioned in first column in Table-1 once in a fiscal year with the tax shown in second column and any additional item will be taxable as per the normal rate of tax. 4. Import facility for passengers' arriving by road: Any passenger arriving by road can import goods worth US$ 200 (two hundred) duty free irrespective of length of stay abroad.  
5. Facilities for the crew   
a)  Any Bangladesh Biman crew may import household items worth US$ 100 (one hundred) duty free on completion of a flight from any foreign airport.   
b) Any ship captain or crew arriving from any foreign port may import personal belongings worth US$ 300 (three hundred) duty free.    
c) Driver and assistant/helper of passenger motor vehicle arriving from a foreign country may import clothings, beddings, processed food and personal and household items worth US$ 50 (fifty) duty free.
6. Using Green and Red Channel:   
a) Any passenger carrying no taxable item may use green channel (if available).   
b) Despite the regulations in sub-rule (a), any custom's officer with legitimate doubt may search the baggage of any passenger passing through green channel in accordance with custom's law.  
7. Custom's declaration law for all passengers: 
All passengers' arriving from abroad shall present a completed baggage 'declaration form' to custom's in-charge declaring any imported taxable item.  
8. For any Bangladeshi deceased: Any of the baggage rule shall not be applicable for a deceased and all tax will be exempt.
9. Cancellation: these rules are implied with cancellation of non-tourists baggage rule 1994.