The National Board of Revenue (NBR) has made the use of the Customs Bond Management System (CBMS) compulsory for all bonded warehouse licence-holding export-oriented industries from January 1, 2026, requiring businesses to obtain Utilisation Permission (UP) exclusively through digital submission.
In a press release issued on Monday, NBR said a circular has been issued making CBMS mandatory for all UP-related services.
From the effective date, bonded entities will no longer receive UP services through manual or alternative channels.
Introduced on January 1, 2025, the CBMS platform was designed to modernise Bangladesh’s bond management operations by enhancing transparency, accountability and automation across the workflow.
The system is currently operational in three Customs Bond Commissionerates and offers 24 digital modules for bonded warehouse licensees.
Export-oriented bonded manufacturers import raw materials duty-free using UPs based on co-efficient approvals from the Duty Exemption and Drawback Office.
Although the UP module has been active for nearly a year, most companies still rely on manual processes, with only a limited number shifting to the digital system. NBR acknowledged that the non-mandatory nature of CBMS contributed to low adoption over the past 11 months.
According to the release, CBMS has recently undergone upgrades based on user feedback to improve navigation, usability and efficiency. Officials believe that mandatory implementation will help achieve the intended automation goals and reduce administrative pressure on both businesses and Customs offices.
NBR said full-scale use of CBMS will ensure faster, more transparent and more accountable service delivery. The digital platform is expected to simplify procedures, cut operational time and costs, and eliminate the need for physical submission of documents at Customs Bond Commissionerates.
Automated data entry within the system will also improve accuracy in maintaining input-output records and reduce the scope for discrepancies that often lead to disputes between enterprises and Customs authorities.