The National Board of Revenue of Bangladesh has undertaken initiatives to amend its Customs Act to comply with international treaties and agreements---such as the Revised Kyoto Convention---that have been signed by the government to provide faster and effective service to the private sector, bring transparency and accountability in the customs clearance process, and introduce a risk-based clearance system. This report aims to identify the possible impacts of the proposed 14th amendment to the Customs Act, 1969, on the beneficiaries and the Government of Bangladesh

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