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After the government publishes a reliable translated text in English through an official gazette, we will incorporate the Authentic English Text here.

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53AA.Collection of tax from shipping business of a resident: 

Commissioner of Customs or any other authority, duly authorised in this behalf, shall not grant port clearance to a ship owned or chartered by a resident assessee unless a certificate is received in prescribed manner from Deputy Commissioner of Taxes concerned and tax at the rate of five percent of total freight received or receivable in or out of Bangladesh has been paid for carriage of passengers, livestock, mail or goods, shipped at any port of Bangladesh:

Provided that tax shall be collected at the rate of three per cent of total freight received or receivable from services rendered between two or more foreign countries.