Skip to content

IRC and ERC in Bangladesh: Who Needs an Import or Export Registration Certificate, Categories, Fees, Documents and Renewal

A trade licence lets you trade; it does not let you import. For that you need an Import Registration Certificate from the Chief Controller of Imports and Exports, in a category matched to how much you will import in a year — and to export commercially, an ERC. Here is the system as it stands under the Import Policy Order 2026-29.

Imports and Exports (Control) Act 1950Import Policy Order 2026-2029 (gazetted 24 August 2026)Office of the Chief Controller of Imports and Exports (CCI&E)
Share
Two certificates with a globe, ship and aeroplane, for IRC and ERC import-export registration in Bangladesh
At a glance
  • Anyone importing goods commercially needs an IRC; anyone exporting commercially needs an ERC — both issued by CCI&E under the Imports and Exports (Control) Act 1950.
  • IRCs come in eight categories by annual import ceiling, from Tk 5 lakh (fee Tk 5,000) to above Tk 100 crore (fee Tk 80,000), plus 15% VAT; renewal fees are lower.
  • You need a current trade licence, TIN, BIN, bank solvency certificate, chamber or association membership and the owner's NID; companies add their incorporation papers.
  • Certificates run to 30 June and may be taken for one to five years at a time; the IRC is one of the s.264 transactions that require an income-tax return.

In this guide: Who needs an IRC, and who does not · IRC categories and fees · Documents and the online application · Validity, renewal and changes

The short answer

Under the Imports and Exports (Control) Act 1950 and the Import Policy Order, a person who imports goods for trade or industry must hold an Import Registration Certificate (IRC), and a person who exports must hold an Export Registration Certificate (ERC), both issued by the Office of the Chief Controller of Imports and Exports (CCI&E) under the Ministry of Commerce. The IRC is issued in one of eight categories according to the annual value you intend to import, each with its own registration and renewal fee; the current schedule dates from the Commerce Ministry’s circular of August 2022 and we have found no later revision. Banks will not open an import L/C, and customs will not release commercial goods, without the IRC; the ERC is likewise required to realise export proceeds. The Import Policy Order 2026-2029, gazetted on 24 August 2026 and running to 31 December 2029, is the policy framework now in force.

Who needs an IRC, and who does not

A commercial importer (a trader) takes a commercial IRC; a manufacturer importing its own raw materials and machinery takes an industrial IRC, with an entitlement based on its capacity. A sole proprietor applies in their own name on the strength of the trade licence; a partnership or company applies in the firm’s name. Government departments, local authorities and statutory bodies, recognised educational institutions and hospitals importing for their own use, and imports that involve no foreign-exchange remittance, are exempt from the IRC requirement under the Import Policy Order, as are personal imports of reading material, medicine and samples within the limits the Order sets. The sample and personal-import limits under the 2026-29 Order are being confirmed.

Both the IRC and the ERC are among the forty transactions in s.264 of the Income Tax Act 2023 for which a proof of submission of income tax return must be shown — on issue and on each renewal — so the applicant’s return must be filed first. See our PSR guide.

IRC categories and fees

CategoryAnnual import ceilingRegistration feeRenewal fee
1stTk 5 lakhTk 5,000Tk 3,000
2ndTk 25 lakhTk 10,000Tk 6,000
3rdTk 50 lakhTk 24,000Tk 10,000
4thTk 1 croreTk 40,000Tk 15,000
5thTk 5 croreTk 50,000Tk 22,000
6thTk 20 croreTk 60,000Tk 24,000
7thTk 50 croreTk 70,000Tk 28,000
8thAbove Tk 100 croreTk 80,000Tk 32,000

Add 15% VAT to each fee. The fees are paid by treasury challan to the Commerce Ministry’s head of account (code 1-1731-0001-1801) through Sonali Bank or Bangladesh Bank, now generally via A-challan. A change of import ceiling, nominated bank or ownership costs Tk 2,000. The schedule is the Ministry of Commerce circular of 21 August 2022, effective 1 September 2022; several websites still show the earlier, lower table — if a fee quoted to you differs from this one, ask for the circular. For the ERC the registration fee is Tk 10,000, an indenting ERC Tk 50,000 and a multiple-category ERC Tk 10,000; the ERC renewal fee is not stated in the sources available to us and should be confirmed with CCI&E.

A trade licence lets you trade; an IRC lets you import — BD Advocacy

Documents and the online application

  1. Documents. Current trade licence; TIN certificate (and the proof of submission of return); BIN certificate; a bank solvency certificate from your nominated bank; membership certificate of a recognised chamber of commerce or trade association; NID and photographs of the proprietor or managing director; and the treasury challan for the fee. Companies add the certificate of incorporation, memorandum and articles and Form XII; partnerships the registered deed; manufacturers the environmental clearance and Invest Bangladesh (formerly BIDA) or factory registration; a foreign director adds passport and work permit, and a joint venture its agreement.
  2. Apply online through CCI&E’s online licensing module (olm.ccie.gov.bd) by uploading scans, or at the CCI&E head office in Dhaka or the regional office for your district; the nominated bank may also lodge and renew the application for you.
  3. Issue. A complete application is normally processed within a few working days; the certificate names the category, the nominated bank and the validity date.

The IRC and the BIN are linked in customs’ ASYCUDA system; the name, address and category on each must match or the bill of entry will not be accepted. If you have taken a BIN first (see our BIN guide), use identical particulars.

Validity, renewal and changes

Certificates run to 30 June and must be renewed for each financial year. Since late 2022 an applicant may choose a validity of one to five years and pay the renewal fee for the whole period at once, which saves an annual visit; the nominated bank can renew on your behalf. A renewal lodged after 30 June attracts a surcharge under the Order whose current rate we have not been able to confirm — budget for it and renew in June. To move up a category because imports have grown, apply for a change of ceiling (Tk 2,000) and pay the difference in fee; importing beyond your category ceiling is a breach that customs can detect from the bills of entry. Changes of bank, address or ownership are notified on the same form.

The Import Policy Order 2026-29 removed the value ceiling on imports under contract without a letter of credit and allowed CBU motorcycles up to 375cc; the general rules on banned and restricted items, pre-shipment inspection and labelling continue, and an importer should read the Order’s schedules for its own products before the first order is placed.

General information, not advice on your case. This guide explains the law and the usual practice as at the date above. Tax rates and procedures change with each Finance Act and NBR circular; your own figures, documents and tax circle decide what applies to you.
Getting import-ready
1

Sequence the registrations

Trade licence, TIN and return, BIN, chamber membership, bank account — in the order each one needs the one before.

2

Choose the category

We size the IRC ceiling to your twelve-month import plan so you neither overpay nor breach it.

3

File and follow up

We lodge the online application with the full document set and deal with any query from CCI&E.

4

Calendar the renewal

Multi-year validity where it suits, and a June reminder where it does not.

Fixed fee for IRC/ERC applications, excluding the government fee.Book a Consultation

Common questions

What is an IRC?

An Import Registration Certificate issued by the Chief Controller of Imports and Exports under the Imports and Exports (Control) Act 1950. Anyone importing goods commercially must hold one; banks will not open an import L/C without it.

What are the IRC categories and fees?

Eight categories by annual import ceiling: Tk 5 lakh (fee Tk 5,000), 25 lakh (10,000), 50 lakh (24,000), 1 crore (40,000), 5 crore (50,000), 20 crore (60,000), 50 crore (70,000) and above 100 crore (80,000), plus 15% VAT; renewal fees range from Tk 3,000 to 32,000.

What documents are needed for an IRC?

Trade licence, TIN with proof of return, BIN, bank solvency certificate, chamber or association membership, NID and photos of the owner, and the fee challan; companies add incorporation papers and Form XII.

Can a sole proprietor get an IRC?

Yes, in the proprietor's own name on the strength of the trade licence, with the same documents.

How long is an IRC valid?

To 30 June of the financial year; since 2022 you may take one to five years' validity at once and pay the renewal fees together. Late renewal attracts a surcharge.

What is the ERC fee?

Tk 10,000 for an Export Registration Certificate, Tk 50,000 for an indenting ERC and Tk 10,000 for a multiple-category ERC, plus VAT. Confirm the renewal fee with CCI&E.

Do I need an income tax return for an IRC?

Yes. The IRC and ERC are among the s.264 transactions that require a proof of submission of return, on issue and renewal.

What is the Import Policy Order 2026-29?

The Commerce Ministry's policy framework for imports, gazetted on 24 August 2026 and in force to 31 December 2029. It governs who may import what, on what terms, and removed the value ceiling on non-L/C contract imports.

More in Tax, VAT & Customs

Income tax returns, TIN, VAT and BIN, Mushak forms, customs duty and what to do when NBR sends a notice.

All articles in this topic →
Share

Comments

No comments yet. Ask a question or share your view below.

Leave a comment

Every comment is reviewed by the chamber before it appears. Please do not share confidential case details, phone numbers or links. Replies here are general information, not legal advice; for advice on your matter, contact the chamber.

Ready to import or export?

We will sequence the registrations, size the IRC and file the application with CCI&E. A written assessment costs nothing.