TRW & Co · Customs and trade
Amending a Bill of Entry at Chattogram: Corrections and Penalties
A bill of entry amendment is allowed under the Customs Act 2023 only on a written request, only if the change matches the original documents, and only before customs orders examination, finds the error itself or releases the goods. After that, a wrong declaration at Chattogram becomes a question of demand notices, penalties and appeals rather than correction.
Key pointThe cut-off for amending a declaration is triggered by what customs does, not by when you notice the mistake: once you are told the goods will be examined, section 86 no longer allows an amendment, so reconcile documents on the day you lodge.
At a glance
Governing law
Sections 81 to 86 of the Customs Act 2023 govern declarations, substitution, amendment and withdrawal; the authentic English text was gazetted in November 2025.
Three cut-off events
No amendment once the declarant is told of examination, once an officer establishes the description is wrong, or once the goods are released.
After removal
A 2024 amendment bars changing quantity, value or description after goods leave the customs area, except in narrow exceptional cases preserved by the Act.
Penalty range
False statements under section 33 attract a penalty of one to two times the duty evaded, plus possible confiscation, under the section 171 table as amended in 2025.
Key deadlines
Refund claims within three years of payment; appeals to the Commissioner of Customs (Appeal) within three months, extendable by two months for sufficient cause.
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The short answer: when a bill of entry amendment is still possible
A bill of entry amendment at Chattogram Custom House is possible only on a written request, only while the error is still yours to correct, and only if the change is consistent with the original commercial documents. Under section 86 of the Customs Act 2023, the window closes once you are told the goods will be examined, once an officer has found the description wrong, or once the goods are released.
After release, quantity, value and description cannot be amended at all once the goods have left the customs area, save in narrow exceptional cases. From that point the question is no longer correction but exposure: a demand under section 33, possible penalties under section 171 and, if you disagree, an appeal.
This guide, current as of October 2026, explains what can be corrected, when, with what documents, and what penalty risk sits behind each route. For a live consignment, our customs lawyers in Chattogram can review the declaration before you file anything.
The legal framework for correcting a goods declaration
The Customs Act 2023 replaced the Customs Act 1969 and governs every declaration lodged at Chattogram today. The National Board of Revenue published an authentic English text of the Act by SRO No. 441-Law/2025, gazetted on 13 November 2025, and confirmed the publication in a press release. The Act calls the bill of entry a "declaration of goods".
Five provisions do most of the work. Section 81 requires the importer to declare the customs procedure, classification, origin, customs value, quantity and description in the customs computer system. Section 82 makes the declarant, and any agent who files for it, answerable for the correctness of the information and the integrity of the documents. Section 84 requires the declaration within five working days of unloading, or up to 30 days before arrival as a pre-arrival declaration.
Section 85 lets the Commissioner of Customs permit a substitution of a declaration where there is a legitimate reason and no intention to defraud. Section 86 deals with amendment and withdrawal. Section 33 and the penalty table in section 171 deal with what happens when a wrong declaration is not corrected in time.
What section 86 actually says
- Request in writing. The importer or exporter must ask in writing; customs may grant permission to amend one or more particulars.
- Consistency with the original document. The amendment must match the underlying invoice, bill of lading, packing list or other source document. You cannot use an amendment to tell a new story.
- Three cut-off events. No amendment is permitted once the declarant has been informed that the goods will be examined, once an officer has established that the description is incorrect, or once the goods are released (subject to a narrow exception).
- Only the same goods. An amendment applies only to the goods in the original declaration.
- Withdrawal. The Commissioner may, recording reasonable cause, permit withdrawal of a declaration if authenticity is substantiated.
- After removal. A sub-section added by the Finance Act 2024 bars amending quantity, value and description after the goods leave the customs area, except in the exceptional cases the Act preserves.
Before assessment, after assessment and after release
Timing decides almost everything in a bill of entry amendment. The same typing error can be a routine correction on Monday and a penalty case on Wednesday, because the cut-off events in section 86 are triggered by what customs does, not by when you notice the mistake.
| Stage | Route | What to expect |
|---|---|---|
| Lodged, not yet selected for examination | Amendment under section 86 on written request | Usually the cleanest route if the change matches the original documents |
| Wrong procedure, wrong importer details or a fundamentally defective declaration | Substitution (section 85) or withdrawal (section 86(3)) | Needs the Commissioner's permission and a legitimate reason with no intent to defraud |
| Informed that goods will be examined, or officer has found an error | No amendment; respond to examination findings | Assessment may be revised; penalty exposure depends on the facts |
| Assessed but not released | Clarify, dispute the assessment, or request provisional assessment | Section 93 allows provisional assessment against a guarantee where documents or tests are pending |
| Released and removed | No amendment of quantity, value or description; refund claim or response to demand | Refund claims run for three years from payment (section 34); demands follow sections 33 and 204 |
Where an assessment cannot be finalised because the goods need testing or documents are incomplete, section 93 allows an Assistant Commissioner or above to assess provisionally and release the goods against a guarantee. Final assessment must follow within 120 working days, extendable in exceptional circumstances. Provisional release can be a better commercial answer than a contested amendment when cargo is perishable or demurrage is running.
How to request a bill of entry amendment in Chattogram
In practice the request is prepared by your C&F agent and decided by the assessing group at Chattogram Custom House. The steps below reflect the statutory requirements; local practice on forms and approval levels is set by the Custom House and can change, so confirm the current procedure before filing.
- Freeze the facts. Compare the lodged declaration line by line with the commercial invoice, bill of lading, packing list, LC or contract and certificate of origin. Identify exactly which field is wrong and why.
- Check the cut-off events. Confirm with the agent whether customs has selected the goods for examination or raised any query. If it has, section 86 is closed and the strategy changes.
- Prepare a written application. Address the appropriate officer, identify the declaration number and date, state each field to be amended, the correct entry, and the reason. Attach the source documents that show the correct figure.
- Explain the cause. Describe how the error arose, for example a supplier invoice revision, a data-entry slip or an HS code transcription error. A clear, consistent explanation supports the absence of intent to evade.
- Follow the assessing group. Track the request in the customs computer system and with the group. Answer any further document request quickly; section 82 obliges declarants to respond within the time the officer sets.
- Pay any difference promptly. If the amendment increases duty, pay on notification. Under the Act, late payment of duties attracts simple interest of one per cent a month.
- Keep the record. Retain the application, approval and payment evidence. Post-clearance audit under section 99 may revisit the file later.
A bill of entry amendment needs a paper trail. Do not let anyone "fix" a declaration by quietly re-keying data without a written request and approval. An undocumented change looks like concealment if the file is audited, and the declarant, not only the agent, carries liability under section 82.
Documents that support a bill of entry amendment
Customs will test any bill of entry amendment against the documents behind the original declaration. The Bangladesh Customs import documents list is the starting point: IRC, BIN certificate, LC or sales contract, proforma and commercial invoice, packing list, transport document, certificate of origin and value declaration form. For an amendment, add:
- the supplier's revised or corrected invoice, with an explanation of why it was revised and when;
- correspondence showing the error arose before any customs query;
- bank documents (LC amendment, payment records) where value is being corrected;
- a manufacturer's technical sheet or catalogue where the HS code or description is being corrected;
- the bill of lading or delivery order where quantity or weight is in issue;
- an authority letter for the C&F agent and, for a company, a board or management authorisation where required.
If the error is in classification, also look at whether a binding ruling would help future consignments. Our guide to challenging a customs valuation or HS code at Chattogram covers that route.
Penalty exposure when a declaration is wrong
The Act separates honest mistakes from false statements, but the line is drawn by evidence. Section 33(1) prohibits false information or documents in any declaration. Where duty is short-levied because of a false statement or collusion, section 33(2) provides for a demand-cum-show-cause notice, and section 33(4) says there is no time limit for that notice.
Since the Finance Ordinance 2025, section 33(2A) also covers short-levies of at least Tk 4,000 caused by negligence, mistake or misinterpretation: the importer receives a demand-cum-show-cause notice and may reply. The officer then fixes the amount, which cannot exceed the figure in the notice.
Penalties sit in the table to section 171. For an untrue statement or false documents under section 33, the importer is liable to a penalty of not less than the duties and taxes evaded and up to twice that amount, and the goods are liable to confiscation; on conviction by a court, imprisonment of up to five years or a fine is possible. The Finance Ordinance 2025 reduced this range from the earlier two to four times.
Time limits
Section 204 generally requires a show-cause notice for fine or confiscation within three years, and a duty demand within three years of the relevant date (for most imports, the date of release). Those limits do not protect a declarant where the short-levy arises from a false statement under section 33. A timely, documented correction is therefore worth far more than any argument about limitation later.
A correction made before customs asks is a compliance step. The same correction made after customs finds the error is evidence.
Common mistakes and how to avoid them
Waiting until after the examination order
Many importers notice a quantity or description error only when the container is opened. By then section 86 is closed, because the declarant has been informed that the goods will be examined. The practical lesson is to reconcile documents on the day of lodgement, and to make any request before the risk-management system selects the goods. If examination has already been ordered, cooperate fully, explain the discrepancy in writing and keep the explanation consistent with the commercial documents.
Using an amendment to change the commercial story
Section 86 requires the amendment to be consistent with the original document. An amendment that lowers the value without a genuine revised invoice, or switches to a lower-duty HS code without technical support, invites a finding of misdeclaration. If the commercial facts really changed, for example a price adjustment agreed with the supplier, document the change properly through the bank and the contract before asking customs to accept it.
Treating the C&F agent as the only party at risk
Section 82 makes the declarant, or the person on whose behalf the declaration is made, liable for its correctness and completeness and for the integrity of documents. Where an agent files, the agent shares liability for those obligations. Importers should review declarations before submission, keep a written instruction trail and agree in the agency contract who bears the cost of errors. Our article on C&F agent licensing and liability explains the agent's side.
Ignoring the refund deadline
A bill of entry amendment cannot reopen a released consignment. Where an error led you to overpay, section 34 requires a refund claim within three years of the date of payment, or of final adjustment after a provisional assessment. Refunds below a minimum amount set under the Act are not allowed. Diarise the deadline as soon as the overpayment is identified, and file with the payment evidence and the documents that prove the correct figure.
Assuming ADR can settle a misdeclaration case
The Act's alternative dispute resolution chapter covers many valuation disputes, but section 217 excludes disputes about alleged evasion through misdeclaration of description, quantity and HS code, forgery, and classification disputes. If your case is framed as misdeclaration, prepare for adjudication and appeal rather than negotiation.
Illustrative scenario: a quantity error found at Chattogram
Illustrative only; the parties and facts are generic. A Chattogram trading company imports industrial fasteners. The supplier ships 900 cartons, but the declaration lodged by the C&F agent shows 800 cartons because an earlier draft invoice was used.
Scenario A: the agent spots the mismatch the same afternoon, before the goods are selected for examination. The importer files a written request under section 86 with the final invoice, packing list and the supplier's email explaining the revision. Customs approves, reassesses and the importer pays the additional duty. The file shows a correction, not an evasion.
Scenario B: nobody notices until examination finds 900 cartons. Amendment is no longer available. The importer now faces a reassessment, a possible notice under section 33 and a penalty case in which the burden is to show negligence rather than intent. The cargo sits at the port while the matter is resolved, and storage costs accrue. Our guide to customs adjudication at Chattogram explains that process.
If customs refuses the amendment or issues a demand
A refusal, reassessment or penalty order is not the end. Section 91 requires the officer to give written reasons and an opportunity to be heard before finalising a reassessment that increases duty, and re-assessed duty is payable within 30 working days of the written demand. An adjudication order can be appealed to the Commissioner of Customs (Appeal) within three months under section 220, with a possible further two months for sufficient cause.
For Chattogram cases, appeals at that level are handled by the Customs, Excise and VAT Appeal Commissionerate, Chattogram. Further appeal lies to the Customs, Excise and VAT Appellate Tribunal and, on questions of law, to the High Court Division. Section 223 requires a deposit of part of the duty or penalty when appealing, which the appellate authority may waive for undue hardship. See our step-by-step guide to customs appeals in Bangladesh.
What to do next: a bill of entry amendment checklist
- Reconcile every declaration against the final commercial documents on the day it is lodged.
- If you find an error, check immediately whether examination has been ordered or a query raised.
- File a written request under section 86, with source documents and a short explanation of cause.
- For a fundamentally wrong declaration, ask about substitution under section 85 or withdrawal.
- If release is urgent and the issue cannot be settled, consider provisional assessment against a guarantee.
- If customs has already found the error, stop amending and start preparing a reply and evidence.
- Diarise the three-year refund deadline for overpayments and the three-month appeal deadline for orders.
- Review the agency agreement with your C&F agent on instructions, checks and responsibility for errors.
TRW & Co's Chattogram office works with importers, C&F agents and manufacturers on declarations, reassessments, show-cause replies and appeals, alongside our customs clearance team. Our Bangladesh advocates appear before the customs authorities, the Appellate Tribunal and the High Court Division. Read more about the TRW & Co law firm in Chittagong, or contact us at info@trw.co or +880 1779 127165 to discuss a bill of entry amendment before customs acts on it.
Frequently asked questions
01Can I amend a bill of entry after the goods are released from Chattogram port?
Generally no. Section 86 of the Customs Act 2023 does not permit an amendment after release, except in the narrow exceptional cases the Act preserves, and a sub-section added in 2024 bars amending quantity, value or description after the goods leave the customs area. If you discover an underpayment after release, take advice on voluntary disclosure and payment before customs raises a demand. If you overpaid, the route is a refund claim within three years of payment under section 34, supported by the documents that prove the correct figures.
02What is the difference between amending and substituting a bill of entry?
An amendment under section 86 corrects one or more particulars of an existing declaration, such as quantity, value or HS code, and must be consistent with the original commercial documents. A substitution under section 85 replaces the declaration altogether, for example where the wrong customs procedure was chosen. Substitution needs the Commissioner of Customs to be satisfied that there is a legitimate reason and no intention to defraud. Withdrawal under section 86(3) is a third option where authenticity is substantiated and reasonable cause is recorded.
03Will I be fined for correcting a mistake in my declaration?
A correction approved under section 86 before any cut-off event is a compliance step, and you pay any additional duty plus interest if payment is late. Penalties arise mainly where customs finds a false statement or misdeclaration. Since 2025, short-levies of at least Tk 4,000 caused by negligence or mistake can also lead to a demand-cum-show-cause notice under section 33(2A), but that is a demand for duty with a right to reply, not automatically a penalty. The facts and your documents decide which category applies.
04Who is liable if my C&F agent made the error?
Both of you can be. Section 82 makes the person who declared the goods, or the person on whose behalf the declaration was made, liable for the correctness and completeness of the information and the integrity of documents. Where an agent files, the agent is also liable for those obligations. Customs will normally pursue the importer for duty. Whether you can recover losses from the agent depends on your agency agreement and the evidence of who caused the error.
05How long does customs have to raise a demand for short-paid duty?
Under section 204, a demand for duties must generally be issued within three years of the relevant date, which for most imports is the date of release, and a show-cause notice for fine or confiscation within three years of the event. These limits do not apply to cases of fraud, and there is no time limit for demands arising from false statements under section 33. A documented, timely correction is therefore your best protection.
06Can I appeal if customs refuses my amendment and penalises me?
Yes. Orders of officers below Commissioner rank can be appealed to the Commissioner of Customs (Appeal) within three months, with up to two further months for sufficient cause. For Chattogram matters this is the Customs, Excise and VAT Appeal Commissionerate, Chattogram. Further appeal lies to the Customs, Excise and VAT Appellate Tribunal and, on questions of law, the High Court Division. A pre-deposit of part of the duty or penalty is required under section 223 unless waived for undue hardship.
Sources and official materials
- Customs Act, 2023 (authentic English text, NBR) — Sections 33, 34, 81 to 93, 171, 204, 217, 220 and 223
- NBR press release on authentic English texts (20 November 2025) — Publication of the Customs Act and VAT Act English texts
- Bangladesh Customs Import Export Hub: general documents — Standard import and export document list
- Customs, Excise and VAT Appeal Commissionerate, Chattogram — First-level customs and VAT appeals in Chattogram
- Customs, Excise and VAT Appellate Tribunal — Second-level appeals
- National Board of Revenue — Customs rules, SROs and orders
General information only, current as at 27 October 2026. It is not legal advice and does not create an advocate–client relationship. It reflects the law of Bangladesh unless stated otherwise, and the law, court practice and official fees change frequently. Check current official sources and take advice on the facts of your matter.
