Escolar Documentos
Profissional Documentos
Cultura Documentos
(2011 - EDITION)
ISSUED BY
(2011 - EDITION)
ISSUED BY
FOREIGN EXCHANGE POLICY DEPARTMENT
BANGLADESH BANK
PREFACE
This publication is an updated, revised version of the 2000 edition of the ‘Code Lists for
Authorised Dealers and Money Changers for Reporting of Foreign Exchange Transactions’
issued by Foreign Exchange Policy Department and revised by Statistics Department
of Bangladesh Bank. It includes the revised, updated lists of codes that the Authorised
Dealers should employ in reporting the transaction periods, Authorised Dealers identity,
Money Changers identity, currency, region/country/territory,quantity/unit, and various
types invisible receipts and payments transactions.Commodity description codes for visibles
receipts (Export) and payments (Import) transactions are not included here. Authorised
Dealers are required to use the ‘ The Customs Act, 1969 (Act IV of 1969), Gi First Schedule
Gi cÖwZ¯’vcb Õpublished by NBR’[General Rules for the Interpretation of the Harmonized
System] for coding the commodities concerned.
Authorised Dealers should exercise utmost care in inserting correct codes while reporting
their foreign exchange transactions to Bangladesh Bank as per requirements laid down in
the Guidelines for Foreign Exchange Transactions’,31 May, 2009 volume -1 & Guidelines
HQT(QTGKIP'ZEJCPIG6TCPUCEVKQPU#WIWUVŏXQNWOG(QTCP[ENCTKſECVKQP#WVJQTKUGF
Dealers may contact the Statistics Department or the Foreign Exchange Policy Department
of Bangladesh Bank.
1. CODE-0 Period 7
2. CODE-1 Name and address of Authorised Dealers 8
3. ANNEX (CODE-1) Code Number For Offshore Banking Unit 63
4. CODE-2 Currency 65
5. CODE-3 Region/Country/Territory/International Bodies 68
6. CODE-4 Money Changers Code 83
7. CODE-5 Invisible Receipts 97
8. CODE-7 Invisible Payments 144
9. ANNEX (CODE-5) Invisible Receipts (Central Accounts) 185
10. ANNEX (CODE-7) Invisible Payments (Central Accounts) 187
11. CODE-8 Category/Department/Sector 189
12. CODE-9 Quantity/Unit Code 190
Note :
PERIOD CODE
7
Code-1
8
Code-1
Sl ADs
Name And Address Of Authorised Dealers
No. Code
22 0021 Laldighirpar Branch, Laldighirpar, Sylhet
24 0023 Sir Iqbal Road Corporate Branch, 25 Sir Iqbal Road, Khulna
9
Code-1
2. JANATA BANK LTD
17 0108 Banga Bandhu Road Corp. Branch., 29, S.K Road, Narayangonj
10
Code-1
11
Code-1
12
Code-1
3. PUBALI BANK LIMITED
ADs
Sl No. Name And Address Of Authorised Dealers
Code
*GCF1HſEG&JCMC
1 0194
26,Dilkusah C/A, Dhaka
Motijheel Branch,
2 0195
Sena Kallyan Bhavan, 195, Motijheel Comm. Area, Dhaka
Bangabandhu Avenue Branch,
3 0196
65, B.B. Avenue, Dhaka
Sadarghat Branch, Dhaka
4 0197
7, Chittaranjan Avenue, Sadarghat, Dhaka,
Chawakbazar Branch,
5 0198
186, Chawk Bazar, Lalbagh, Dhaka
Dhaka Stadium Branch,
6 0199
Lalbhaban, Rajuk Avenue, Dhaka
Foreign Exchange Branch,
7 0200
24, Motijheel Comm. Area, Dhaka
Principal Branch,
8 0201
26, Dilkusha Commercial Area, Dhaka
Narayangonj Branch,
9 0202
2, Bangabandhu Road, Narayangonj Sadar, Narayangonj
Mymensingh Branch,
10 0203
35,Durgabari Road, Mymensingh Sadar, Mymensingh
Agrabad Branch,
11 0204
99, Agrabad Comm. Area Chittagong.
Khatungonj Branch,
12 0205
Ramjoy Moharaj Lane, Khatungonj, Chittagong
C.D.A Branch,
13 0206
C.D.A. Building, Chittagong
Laldighi East Branch,
14 0207
Laldighi East, G.P.O. Box-117, Chittagong Sadar, Chittagong
Sylhet Branch,
15 0208
Laldighirpar, Sylhet Sadar, Sylhet
Comilla Branch,
16 0209
Kandirpar Chawmuhani, Comilla Sadar, Comilla
Panthapath Branch, 44/9, Uttar Dhanmandi
17 0210
(South Panthapath), P.O. New Market, Dhanmandi, Dhaka
Khulna Branch,
18 0211
92, Sir Iqbal Road, Khulna Sadar, Khulna
Barisal Branch,
19 0212
18, K.B. Hemayetuddin Road, Barisal Sadar, Barisal
13
Code-1
ADs
Name And Address Of Authorised Dealers
Sl No Code
Rajshahi Branch,
20 0213
Natore Road, Shaheb Bazar, Boalia, Rajshahi
Sunamgonj Branch,
21 0214
Station Road, Sunamgonj Sadar, Sunamgonj
Kawran bazar Branch,
22 0215
22, Karwan bazar, Dhaka
Mohakhali Branch,
23 0216
99, Mohakhali Comm. Area, Dhaka
Moghbazar Branch,
24 0217
13, New Eskaton Road, Ramna, Dhaka
Dargagate Branch,
25 0218
Ambarkhana, Sylhet Sadar, Sylhet
Farmgate Branch,
26 0219
85, Kazi Nazrul Islam Avenue, Tejgaon, Dhaka
Nayapaltan Branch,
27 0220
28/A Nayapaltan,V.I.P. Road, Dhaka
Jessore Branch,
28 0221
Mistrikhana Rd., (Eden Market), Jessore Sadar, Jessore
Bangshal Branch,
29 0222
260, Bangshal Road, Dhaka
Gulshan Model Town Branch, 17, New Gulshan North Commercial
30 0223
Area, Pbl Tower, Gushan-2, Dhaka
14
Code-1
4. RUPALI BANK LIMITED
ADs
Sl No. Name And Address Of Authorised Dealers
Code
International Division,
1 0262
*GCF1HſEG&KNMWUJC%#&JCMC
.QECN1HſEG
2 0263
34, Dilkusha C/A, Dhaka
Foreign Exchange Corporate Branch,
3 0264
9/G, Motijheel C/A, Dhaka
Motijheel Corporate Branch,
4 0265
59, Motijheel C/A, Dhaka
Ramna Corporate Branch,
5 0266
13, B. B. Avenue, Ramna, Dhaka
Mitford Road Br.,
6 0267 94, Chawk Mogultully (2nd Floor),
Post Code 1061, Lalbagh, Dhaka
Johnson Road Br.,
7 0268
51, Northbrook Hal Road (2nd Floor), Sutrapur, Dhaka
Purana Paltan Corporate Br.,
8 0269
2nd Floor, Comred Moni Sing Tower, Purana Paltan, Dhaka
Rupali Sadan Corporate Branch,
9 0270
156-157, Motijheel C/A, Dhaka
S K Road Branch,
10 0271
32, S K Road, Narayangonj
Chatta Bazar Br.,
11 0272
Sadar, Mymensing
Rupali Sadan Branch,
12 0273
320, Laldhighi Purba Par, Po Box- 214, Sadar, Chittagong
15
Code-1
ADs
Sl No. Name And Address Of Authorised Dealers
Code
Station Road Branch,
17 0278
113, Station Road, (1st Floor), Sadar, Chittagong
Terri Bazar Branch,
18 0279
386, Terri Bazar, Po Box No. 135, Sadar, Chittagong
New Market Branch,
19 0280
Sadar, Sylhet
16
Code-1
5. SONALI BANK LTD
1 0329 *GCF1HſEG&JCMC
2 0330 .QECN1HſEG&JCMC
17
Code-1
18
Code-1
6. UTTARA BANK LIMITED
Sl
ADs Code Name And Address Of Authorised Dealers
No.
1 0431 *GCF1HſEG/QVKLJGGN%#&JCMC
2 0432 .QECN1HſEG/QVKLJGGN%#&JCMC
13 0443 Sir Iqbal Road Br., 2/A, Sir Iqbal Road, Khulna
19
Code-1
Sl
ADs Code Name And Address Of Authorised Dealers
No.
Shantinagar Br., 40 -41, Siddeswari Circular Road,
21 0451
Kulsum (1st Floor), Dhaka
22 0452 Corporate Br., Uttara Bank Bhaban 90, Motijheel C/A, Dhaka
23 0453 Banijya Shakha Br., 42, Dilkusha C/A (Ground Floor), Dhaka
27 0457 Pallabi Br., Plot No.10, Pallabi Bus Stand Mirpur, Dhaka
Gulshan Br., Landmark Shopping Centre(1st Fl.) ,12-14,
28 0458
Gulshan North C/A, Gilshan-2, Dhaka
Mymensingh Br., 34, Bipin Sen Road, Chotta Bazar, P.S.-
29 0459
Kotwali, Mymensingh
30 0460 Epz Branch, Ganakbari, Dhamsona, Savar, Dhaka
Kalabagan Br., 157, Lake Circus,Mirpur Road, Kalabagan,
31 0461
Dhaka
Dar-Us-Salam Road Br., 5-D, Dar-Us-Salam Road, Mirpur-1,
32 0462
Dhaka
Satmasjid Road Br., Eastern Elite Center 741, Satmasjid Road
33 0463
(1st Fl.), 3, Dhanmondi R/A, Dhaka
34 0464 English Road Br., 9/A, Malitola Lane (North South Road), Dhaka
Uttara Br., Singapore Plaza ( 1st Floor ), 17, Mymensingh Road,
35 0465
Sector-3,Uttara Model Town, Uttata
36 0466 Pabna Br., Sonapatty, P.O.-Pabna, Pabna
Natore Br., Holding No.-98 ( 1st Floor ), P.O.-Natore, Upazila:
37 0467
Natore, Natore
5WPCOIQPI$T5WſC/CPUKQP
UV(NQQT5WPCOICPL5CFCT
38 0468
Sunamganj
0CQICQP$T/CKP4QCF/Qſ\WFFKP/CTMGV
UV(NQQT
39 0469
Naogaon
20
Code-1
7. BANGLADESH KRISHI BANK
Sl
ADs Code Name And Address Of Authorised Dealers
No.
+PVGTPCVKQPCN&GRVV*GCF1HſEG
1 0498
83-85, Motijheel, Dhaka.
.QECN2TKPEKRCN1HſEG
2 0499
83-85, Motijheel, Dhaka
Narayangonj Branch,
3 0500
231, B.B. Road, Narayangonj
Agrabad Corp. Br.,
4 0501
P.O. Aburhat Noor Mansion, Chittagong
Khulna Corp. Br.,
5 0502
7, Sir Iqbal Road, Khulna
Kushtia Branch,
6 0503
Bangabandhu Supar Market, NS Road, Kustia
Sylhet Corp. Br.,
7 0504
Krisi Bank Bhaban, Zindabazar, Sylhet
Chittagong Branch,
8 0505
61, Jubilee Road, Chittagong
Chalpatty Branch,
9 0506
Bakalia, Chittagong
Kawranbazar Corporate Branch,
10 0507
50-Kazi Nazrul Islam Avenue, Dhaka
Chawkbazar, Branch,
11 0508
16- Water Work Road ,Dhaka.
Haluaghat Branch,
12 0509
P O & P S Haluaghat, Mymensing
Sharsha Branch,
13 0510
P O & P S Sharsha, Jassor
Tea Board Branch,
14 0511
171-172, East Nasirabad, Chittagong
Banani Branch,
15 0512
Raod # 11, Banani, Dhaka
Sholo Shahar Branch,
16 0513
137/P, Cda Avenue, Chittagong
21
Code-1
Sl
ADs Code Name And Address Of Authorised Dealers
No.
*GCF1HſEG
1 0564
8, Rajuk Avenue, Motijheel, Dhaka-1000
Principal Branch,
2 0565
8, Rajuk Avenue, Motijheel, Dhaka-1000
Kawranbazar Branch,
3 0597
12, Kawranbazar, Dhaka-1000
Motijheel Branch,
4 0598
A K Khan Building, 49, Motijheel C/A, Dhaka-1000
Sl
ADs Code Name And Address Of Authorised Dealers
No.
22
Code-1
10. AB BANK LIMITED
ADs
Sl No. Name And Address Of Authorised Dealers
Code
1 0663 +&*GCF1HſEG$%+%$WKNFKPI&KNMWUJC%#&JCMC
Imamganj Branch,
4 0666
40, Imamganj, Dhaka
Agrabad Branch,
5 0667
26, Agrabad C/A, Chittagong
Khatunganj Branch,
6 0668
395, Khatunganj, Chittagong
Narayanganj Branch,
13 0675
109, Bangabandhu Avenue, Narayanganj
23
Code-1
Sl ADs
Name And Address Of Authorised Dealers
No. Code
North South Road Branch,
16 0678
9/1, North South Road, Dhaka
Jessore Branch,
17 0679
Municipal Road, Jessore
Rajshahi Branch, Saheb Bazar,
18 0680
Rajshahi
Mohakhali Branch,
19 0681
2CEKſE%GPVTG/QJCMJCNK%#&JCMC
Chapai Nawabganj Branch,
20 0682
Gudagari Road, Chapai Nawabganj
Teknaf Branch,
21 0683
Teknaf Main Road, Cox’s Bazar
Nawabpur Road Branch,
22 0684
198-202 Nawabpur Road, Dhaka
CDA Avenue Branch,
23 0685
1367 Cda Avenue, Nasirabad, Chittagong
Uttara Branch,
24 0686
House # 11, Road # 14-D, Sector-4,Uttara Model Town, Dhaka
Rangpur Branch,
25 0687
91, Central Road, Rangpur
Jubilee Road Branch,
26 0688
175, Jubilee Road, Enayet Bazar, Chittagong
Gulshan Branch,
27 0689
House Cwn(A) 3, Road-49, Gulshan Model Town, Dhaka
New Elephant Road Branch,
28 0690
House No.5, Road No.2, Dhanmondi, Dhaka
Kakrail Branch,
29 0691
81, Vip Road, Kakrail, Dhaka
Dhanmondi Branch, House No: 286/B, Road No. 27(Old),
30 0692
Dhanmondi, Dhaka
24
Code-1
Sl ADs
Name And Address Of Authorised Dealers
No. Code
2TKPEKRCN1HſEG
1 0728
10, Dilkusha, Dhaka
Imamganj Branch,
2 0729
44-45/2 Imamgonj (1st Floor), Dhaka
Tanbazar Branch,
3 0730
52 S M Maleh Rd, Narayanganj
Agrabad Branch,
4 0731
Finlay House, Agrabad C/A, Chittagong
Khatunganj Branch,
5 0732
282, Khatungonj, Chittagong
Islampur Branch,
6 0733
108, Islampur Road, Dhaka
Bandarbazar Branch,
7 0734
897, Bandar Bazar, Sylhet
Pabna Branch,
8 0735
288/1, Aurangzeb Road, Pabna
Khulna Branch,
9 0736
7, Sir Iqbal Road, Po Box 185, Khulna
Jubilee Road Branch,
10 0737
36/44, Enayet Bazar,Jubilee Road, Chittagong
*GCF1HſEG
11 0738
10, Dilkusha, Dhaka
Bogra Branch,
12 0739
200, Razabazar, Bogra
B.B. Avenue Branch,
13 0740
12, B.B. Avenue, P.O. Box. 3756, Dhaka
Jhonson Road Branch,
14 0741
Aziz Center (1st Floor), 31, Johnson Road,Dhaka
Gulshan Branch,
15 0742
49, Gulshan South (Near Market -1), Gulshan R/A, Dhaka
Newmarket Branch,
16 0743
House-5, Road- 2, Dhanmondi R/A, Dhaka
25
Code-1
Sl
ADs Code Name And Address Of Authorised Dealers
No.
Foreign Exchange Branch,
17 0744
27, Dilkusha Commercial Area, Dhaka
Mouchak Branch,
18 0745
80/A, Siddeswari Circular Road, Malibagh, Dhaka
Rangpur Branch,
20 0747
Station Road, Rangpur
Rajshahi Branch,
23 0750
125, Natore Road, Shaheb Bazar, Ghoramara, Rajshahi
26
Code-1
12. IFIC BANK LIMITED
Motijheel Branch,
1 0796
Islam Chamber, 125/A, Motijheel C/A, Dhaka
Moulvi Bazar Branch,
2 0797
6/1, Mokim Katra, Dhaka
Narayanganj Branch,
3 0798
66/1, Bangabandhu Road, Narayanganj
Islampur Branch,
4 0799
21, Islampur Road, Dhaka
Khatunganj Branch,
5 0800
249/259, Khatunganj, Chittagong
Agrabad Branch,
6 0801
30, Agrabad C/A, Chittagong
Gulshan Branch,
7 0802
1, Ces (A) Road # 113, Gulshan Model Town, Dhaka
Sylhet Branch,
8 0803
Laldighir Par, Sylhet
Khulna Branch,
9 0804
Fatima Building, 81, Lower Jessore Road, Khulna
Rajshahi Branch,
10 0805
3, Shaheb Bazar, Ghoramara, Rajshahi
*GCF1HſEG
11 0806
Dhaka.
Federation Branch,
12 0807
FBCCI Building, 60, Motijheel C/A, Dhaka
Bangshal Branch,
13 0808
29/1, Nazira Bazar Lane, Dhaka
Terri Bazar Branch,
14 0809
Ibrahim Mansion (1st Floor), 12, Terribazar, Chittagong
Elephant Road Branch,
15 0810
73/1, Elephant Road (1st Floor), Dhaka
Jessore Branch,
16 0811
59, Nsc Road (Garikhana Road), Jessore
27
Code-1
Bogra Branch,
17 0812
Municipal Holding No.707/169, Satmatha, Bogra
Satkhira Branch,
18 0813
Nazmul Sarani, Satkhira
Dhanmondi Branch,
19 0814
House-8/A, Road-4, Royal Plaza, Dhanmondi R/A, Dhaka
Noapara Branch,
20 0815
Noapara Bazar, Khulna-Jessore Road, 97, Noapara, Jessore
Uttara Branch,
23 0818 Uttara Tower, Plot # 01, Jashimuddin Road,
Sector # 03, Uttara, Dhaka
28
Code-1
ADs
Sl No. Name And Address Of Authorised Dealers
Code
1
0862 .QECN1HſEG/QVKLGGN%#&JCMC
2 0863 Chawk Mugaltuly Branch, 93 Chawk Mugaltuly, Dhaka
3 0864 Foreign Exchange Branch, 41, Dilkusha C/A, Dhaka
4 0865 Narayangonj Branch, 54/79, BB Road, Narayangonj
Farmgate Branch,
19 0880
Malek Tower,31 Tejkunipara, Farmgate, Dhaka
20 0881 Saidpur Branch, Dinajpur Road, Saidpur, Nilphmari
21 0882 Bangshal Branch, 222 Bangshal, Dhaka
29
Code-1
ADs
Sl No. Name And Address Of Authorised Dealers
Code
23 0884 Pabna Branch, Sonapotty, Pabna
24 0885 Paltan Branch, 14, Purana Paltan, Dhaka
25 0886 Jessore Branch, 7-8 Rail Road, Jessore
26 0887 *GCF1HſEG%QORNGZ$TCPEJ&KNMWUJC%#&JCMC
27 0888 Gulshan Branch, 17, North Gulshan, Circle-2, Gulshan, Dhaka
28 0889 New Market Branch, Doza Mansion, 23, Mirpur Road, Dhaka
Mouchak Branch,
29 0890
Hosaf Tower, 257-259, Malibagh More, Dhaka
30 0891 Elephant Road Branch, Elephant Road, Dhaka
31 0892 Vip Road Branch, 30, Vip Road, Kakrail, Dhaka
Kawran Bazar Branch, T K Bhaban (1st Floor), 13, Kawran Bazar,
32 0893
Dhaka
33 0894 Rampura Branch, 394, D. I. T Road, West Rampura, Dhaka
30
Code-1
31
Code-1
32
Code-1
7PKVGF%QOOGTEKCN$CPM.VF*GCF1HſEG
1 0998
Plot-Cws(A)-1 Bulu, S Center, Road No-34, Gulshan, Dhaka
33
Code-1
Kadamtali Branch,
17 1014 Baitush Sharaf Market, (1st Floor),
Kadamtoli, Chittagong
Rangpur Branch, Shahid Shopping Complex,
18 1015
Jahaj Company More, Rangpur
Bogra Branch,
19 1016
221, Jhawtola Pashari Mansion, Bogra
Kawranbazar Branch, 11, Kawran Bazar, Titas Gas Bhaban,
20 1017
Kawran Bazar, Dhaka
Gulshan Avenue Branch, Plot-Cws(A) 1, Bulus Center, Road
21 1018
No-34, Gulshan Avenue Dhaka
Banani Branch, Sharif Plaza, 39, Kamal Ataturk Avenue,
22 1019
Banani, Dhaka
Rajshahi Branch, 70, 71, Mia Para,
23 1020
Shaheb Bazar, Rajshahi
34
Code-1
35
Code-1
17. ICB ISLAMIC BANK
6TGCUWT[&GRCTVOGPV*GCF1HſEG6-$JCDCP-C\K0C\TWN
1 1133
Islam Avenue, Kawran Bazar, Dhaka
2 1134 2TKPEKRCN1HſEG$TCPEJ/QVKLJGGN%#&JCMC
Imamganj Branch,
3 1135
4, 4/5, 5, Gulbadan Super Market, Moulavi Bazar, Dhaka
Agrabad Branch,
4 1136
36, Agrabad C/A, Chittagong
VIP Road Branch,
5 1137
35/C, Naya Paltan, VIP Road, Dhaka
Khatungonj Branch,
6 1138
276, Khatungonj, Chowdhury, Market, Chittagong
Kawran Bazar Branch,
7 1139 10, Kazi Nazrul Islam Avenue,
Kawranbazar, Dhaka
Gulshan Branch,
8 1140
48, South Avenue, Gulshan, Dhaka
Khulna Branch,
9 1141
Tayamun Centre, 181, Khan-A-Sabur Road, Khulna
Jubilee Road Branch,
10 1143
829, Jubilee Road, Chittagong
Nawabpur Branch,
11 1144
223, Nawabpur Road, Dhaka
Narayangonj Branch,
12 1145
15, S.M. Maleh Road, Narayangonj
Babu Bazar Branch,
13 1146
21, Armanian Street, Babubazar, Dhaka
Sylhet Branch,
14 1147 Sylhet Collector Mosjid Building,
Plot No. 7769 and 5741, Sylhet
6TGCUWT[&GRCTVOGPV*GCF1HſEG
15 1148 TK Bhaban, 13, Kazi Nazrul Islam Avenue,
Kawran Bazar, Dhaka
36
Code-1
*GCF1HſEG
1 1201
15, Dilkusha C/A, Dhaka
Principal Branch,
2 1202
15, Dilkusha C/A, Dhaka
Agrabad Branch,
3 1203
37, Kaderi Chamber, C/A, Chittagong
Khulna Branch,
4 1204
22, Sir Iqbal Road, Gm Box Tower, Khulna
Sylhet Branch,
5 1205
Central Plaza, Ambarkhana, Sylhet
Rajshahi Branch,
6 1206
219, Shaheb Bazar, Main Road, Rajshahi
Babu Bazar Branch,
7 1207
31, Nabab Yusuf Road, Naya Bazar, Dhaka
Gulshan Branch,
8 1208
0Cſ6QYGT)WNUJCP#XGPWG)WNUJCP&JCMC
Bogra Branch, Vandari Monjil,
9 1209
776, Roangpur Road, Borogolla, Bogra
Moulvi Bazar Branch,
10 1210
77, Wahid Center (1st Floor), Moulvi Bazar, Dhaka
Foreign Exchange Branch,
11 1211
141-143, Motijheel, Dhaka.
37
Code-1
Sl ADs
Name And Address Of Authorised Dealers
No. Code
38
Code-1
Sl
ADs Code Name And Address Of Authorised Dealers
No.
Imamganj Branch,
1338
4 Bhuiyan Market, 163/2, Mitford Road, Dhaka
Laldighirpar Branch,
5 1339
1778/1779, New Market, Sylhet
Bangshal Branch,
1340
6 14/3, North South Road, Dhaka
Jubilee Road Branch , Haji Golam Rasul Market,
1341
7 96, Jubilee Road, Chittagong
Khulna Branch, 155, Sir Iqbal Road,
1342
8 Khulna
Gulshan Branch, House # 82, Ces (F) 1,
1343
9 Gulshan Avenue, Dhaka
Dhanmondi Branch, House # 23 (New),
1344
10 Road # 16 (New)/27 (Old), Dhanmondi R/A, Dhaka
Uttara Branch, House # 1,
1345
11 Road # 11, Sector # 1, Uttara, Dhaka
Kawran Bazar Branch, Pragati - Rpr Centre,
12 1346
20-21, Kawran Bazar (1st Floor), Dhaka
New Eskaton Branch, Chowdhury Centre, 23/Ka,
13 1347
New Eskaton Road, (1st Floor), P.S. Ramna, Dhaka
Banani Branch, Plot: 71, Block: B,
14 1348
Kamal Ataturk Avenue, Banani, Dhaka
Motijheel Branch (Islamic Banking),
15 1349
125, Motijheel C/A (1st Floor), Motijheel, Dhaka
New Elephant Road Branch, Kazi Bhaban,
16 1350 39, New Elephant Road, (1st And 2nd Floor)
P.S. Dhanmondi, Dhaka
39
Code-1
Sl
ADs Code Name And Address Of Authorised Dealers
No.
40
Code-1
Sl ADs
Name And Address Of Authorised Dealers
No. Code
.QECN1HſEG
1 1403
Adamjee Court (GF), 115-120, Motijheel C/A, Dhaka
Agrabad Branch,
2 1404
Chamber House, 38, Agrabad C/A, Chittagong
Bangshal Branch,
3 1405 88, Shaheed Syed Nazrul Islam Sharani,
1st-2nd Floor, Bangshal, Dhaka
Khatunganj Branch,
4 1406
292-293, Khatunganj Road, Khatunganj, Chittagong
Banani Branch,
5 1407
73/B, Kamal Ataturk Avenue, Banani, Dhaka
Imamganj Branch,
6 1408
1, Imamganj Lane, Imamganj Bazar, Dhaka
Narayanganj Branch,
7 1409
26-29 S. M. Maleh Road, Tanbazar, Narayanganj
Jubilee Road Branch,
8 1410
183, Jubilee Road, Chittagong
Foreign Exchange Branch,
9 1411
Biman Bhaban (1st Floor), 100, Motijheel C/A, Dhaka
Laldighirpar Branch,
10 1412
960, Laldighirpar, PS. Kotwali, Sylhet
Dhanmondi Branch,
11 1413
House # 500, Road # 7, Dhanmondi R/A, Dhaka
Kawran Bazar Branch,
12 1414
Summit Centre (1st Floor), 18, Kawran Bazar, Dhaka,
Islamic Banking Branch, Motijheel,
13 1415 Sara Tower (1st Floor), 11/A Toyenbee Circular Road,
Motijheel, Dhaka
Gulshan Branch,
14 1416 Plot # 7, Block # Se(D), Holding # 24,
Gulshan Avenue, Gulshan-1, Dhaka
Uttara Branch,
15 1417
House # 01, Road # 13, Sector # 1, Uttara, Dhaka
41
Code-1
22. EASTERN BANK LTD.
Sl.
ADs Code Name And Address Of Authorised Dealers
No.
*GCF1HſEG
1 1478
Jiban Bima Bhaban 10, Dilkusha C/A, Dhaka
Principal Branch,
2 1471
Jiban Bima Bhaban, 10, Dilkusha C/A, Dhaka
Agrabad Branch,
3 1472
33, Agrabad C/A, Agrabad, Chittagong
Khulna Branch, Tayamun Centre & Properties; 181, Khan A.
4 1473
Sabur Road (Ground Floor), Shibbari Mour, Khulna
Khatungonj Branch,
5 1474
173 Khatungonj, Badshah Market. Chittagong
English Road Branch, 68, North South Road
6 1476
(Shahid Sayed Nazrul Islam Sharani), Dhaka
Jessore Branch,
7 1477
25/A, R.N. Road, Jessore
Motijheel Branch,
8 1479
Swadhinata Bhaban, 88, Motijheel C/A, Dhaka
Gulshan Branch, Concord Richmond, 68, Gulshan Avenue,
9 1475
Plot 8a, Block Ces (F), Gulshan-1, Dhaka
Jubilee Road Branch, Mannan Bhaban (Ground Floor),
10 1480
156, Nur Ahmad Sarak, Jubilee Road, Chittagong
Chawkmughultuly Branch,
11 1482
150, Chawk Mughultuly (1st Floor), Lalbagh, Dhaka
Laldighir Paar Branch/ Upashahar Branch,
12 1483 Plot No. - 604/6, Holding No.-504, Gas Building (Ground
Floor), Mendibag, Upashahar, Sylhet
Bogra Branch, 1020/1092, Satani Mega Centre,
13 1484
Sherpur Road, Bogra-5800
Sonargaon Road Branch, Rahat Tower, 14, Biponon C/A (1st
14 1485
Floor), Sonargaon Link Road, West Bangla Motor, Dhaka
Rajshahi Branch, Doinik Barta Complex (Ground Floor),
15 1486
Alupotti, Natore Road, Rajshahi
Dhanmondi Branch,
16 1487
House No. 21, Road No. 8, Dhanmondi R/A, Dhaka
Banani Branch,
17 1488
House # 78, Road No.-11, Block-D, Banani, Dhaka
42
Code-1
+PVGTPCVKQPCN&KXKUKQP*GCF1HſEG&JCMC#FCOLGG%QWTV
2 1540
Annexe Building-2,119-120, Motijheel C/A, Dhaka
43
Code-1
44
Code-1
45
Code-1
.QECN1HſEG
1 1673
1, Dilkusha Commercial Area, Dhaka
Agrabad Branch,
2 1674
75, Agrabad Commercial Area, Chittagong
Banani Branch,
3 1675
Plot No-75, Block-B, Kamal Ataturk Avenue, Banani, Dhaka
Motijheel (Foreign Exchange) Branch,
4 1676
Zerin Mansion, 55, Motijheel Commercial Area, Dhaka
Narayangonj Branch,
5 1677
45, S.M. Maleh Road, Tanbazar, Narayangonj
Nababpur Branch,
6 1678
165, Nababpur Road, Dhaka
Kawran Bazar Branch,
7 1679
BSRS Bhaban (2nd Floor), 12, Kawran Bazar, Dhaka
B.B. Road Branch,
8 1680
60, B.B. Road, Narayanganj, Bangladesh
Gulshan Branch, Plot No.6, Block - Ces (F)
9 1681
72, Gulshan Avenue, Gulshan, Dhaka
Dhanmondi Branch, House No. 500-A/1 (1st Floor),
10 1682
Road No.8, Dhanmondi R/A, Dhaka
Mohakhali Branch, Hotel Zakaria (1st Floor),
11 1683
35, Gulshan Road, Mohakhali C/A, Dhaka
Baburhat Branch,
12 1684
Madhabdi Bazar, Narsingdi
Islampur Branch, Jahangir Tower,
13 1685
2nd Floor, 114, 115, 116, Islampur Road, Dhaka
Dhaka Epz Branch,
14 1686
Baipail, Savar, Dhaka
Uttara Branch, Plot No.7, Road No.7, Sector No.4, Uttara
15 1687
Residential Area, Uttara, Dhaka
Khatungonj Branch, Yakub Bhaban,
16 1688
1st, 2nd & 3rd Floor, 260 Khatungonj, Chittagong
46
Code-1
Main Branch,
1 1741
House # 61, Dilkusha Commercial Area, Dhaka
Kawran Bazar Branch,
2 1742 99, Kazi Nazrul Islam Avenue
Kawran Bazar Commercial Area, Dhaka
Agrabad Branch, Chittagong, 39, Agrabad C/A,
3 1743
Agrabad, Chittagong
International Division, Level-14, Eunoos Centre,
4 1744
52-53, Dilkusha Commercial Area, Dhaka.
Rajsahahi Branch
5 1745
Zodiac Plaza, Shaheb Bazar, Rajshahi
Banani Branch,
7 1747
34, Kamal Ataturk Avenue, Banani, Dhaka
Sylhet Branch,
8 1748
Laldighirpar, Sylhet
Naogaon Branch,
9 1749
Chakdev, Main Road, Naogaon
Khatungonj Branch,
10 1750
599, Ramjoy Mohajan Lane, Khatungonj, Chittagong
Nayabazar Branch,
11 1751
25/1, Zindabahar 1st Lane, Dhaka
Mohakhali Branch,
12 1752
17, Mohakhali C/A, Red Crescent Concord Tower, Dhaka
Motijheel Branch,
13 1753
128, Malek Mansion, Motijheel C/A, Dhaka
Elephant Road Branch
14 1754
5, Elephant Road, Dhaka
Mirpur Branch, Add: Razia Mension,
15 1755 184, Senpara, Parbata, Begum Rokeya Sarani,
Mirpur-10, Dhaka
47
Code-1
Gulshan Branch,
19 1759
Add: Ces (A), 54 A Gulshan Avenue, Dhaka-1212
48
Code-1
27. STANDARD BANK LIMITED
ADs
Sl No. Name And Address Of Authorised Dealers
Code
Principal Branch, Metropolitan Chamber Building (Ground Floor)
1 1809
122-124, Motijheel C/A, Dhaka
Khatungonj Branch,
2 1810
33, Ramjoy Mohajan Lane, Khatungonj, Chittagong
3 +&*GCF1HſEG
1811
122-124, Motijheel, Dhaka
4 Imamgonj Branch,
1812
Bellal Market, 79, Moulvi Bazar, Dhaka
5 Topkhana Road Branch,
1813
Crescent Centre, 36, Topkhana Road, Dhaka
6 Agrabad Branch,
1814
Hossain Chamber (Gf), 105, Agrabad C/A, Chittagong
7 Khulna Branch,
1815
Chamber Building (Ground Floor), 5, Kda Avenue, Khulna
8 Gulshan Branch,
1816
4/A Kamal Ataturk Avenue, Gulshan-2, Dhaka
9 Jubilee Road Branch, Aziz Chamber,
1817
Mes No.-6, Noor Ahmed Road, Jubilee Road), Chittagong
11 Foreign Exchange Branch,
1818
81, Motijheel C/A, Dhaka
12 Dhanmondi Branch,
1820
House No. # 4, Road No. # 27 (Old), Dhanmondi, Dhaka
13 Sylhet Branch,
1821
Sylmart Complex, Naya Sarak, East Zinda Bazar, Sylhet
14 Narayangonj Branch, Khan Super Market,
1822
47/9, B B Road, D.I.T., Narayangonj
Gulshan-1 Branch, Uday Tower
15 1823
57/A, Gulshan Avenue (South), Circle -1, Gulshan, Dhaka
Panthapath Branch, Dilara Tower,
16 1824 77, Bir Uttam C,R Datta Road, Hatirpool, Dhaka
Banani Branch, House # 106, Road # 11,Block# C,
17 1825 Banani, Dhaka
49
Code-1
Sl ADs
Name And Address Of Authorised Dealers
No. Code
Principal Branch,
1 1877
45, Dilkusha C/A, Dhaka
Agrabad Branch,
2 1878
Commercial Court, 95, Agrabad C/A, Chittagong
Khatunganj Branch,
3 1879
110-111, Khatunganj, Chittagong
Gulshan Branch,
4 1880
97, Gulshan Avenue, Dhaka
Imamganj Branch,
5 1881
18, Roy Iswar Chandra Shill Bahadur Street, Imamganj, Dhaka
Kawran Bazar Branch,
6 1882
46, Kawran Bazar C/A, Dhaka
Uttara Branch,
7 1883
House#14, Road#14b Sector#4, Uttara Model Town, Dhaka
Ganakbari (Epz) Branch,
8 1884
Somser Plaza, Ganakbari, Savar, Dhaka
Jessore Branch,
9 1885
44, M.K. Road, Jessore
Banani Branch,
10 1886
Plot#158, Block-E, Banani R/A, Dhaka
Narayanganj Branch,
11 1887
Plot#5, B.B.Road, Chashara C/A, Narayanganj
Dhanmondi Branch,
12 1888
House#21, House#8, Dhanmondi R/A, Dhaka
Mirpur Branch,
13 1889
Plot#2, Road#11, Section-6, Block-C, Mirpur-11, Dhaka
Motijheel Branch,
14 1890
56-57, Motijheel C/A, Dhaka
15 1891 -CMTCKN$TCPEJ/QUJCſT6QYGT/QVKLJGGN&JCMC
50
Code-1
ADs
Sl No. Name And Address Of Authorised Dealers
Code
Motijheel Branch,
1 1945
Sharif Mansion, 56-57, Motijheel C/A, Dhaka
2 1946 Agrabad Branch, 6, Agrabad C/A, Chittagong
Panthapath Branch,
3 1947
19/2, West Panthapath, North Dhanmondi, Dhaka
Khatungonj Branch, Union Square Building,
4 1948
1078, Ramjoy Mohajan Lane, Khatungonj, Chittagong
5 1949 Gulshan Branch, 75, Gulshan Avenue, Dhaka
6 1950 Imamgonj Branch, 139, Chawk Mogoltuli, Dhaka
7 1951 Nawabpur Branch, 198/1, Nawabpur Road, Dhaka
Narayanganj Branch,
8 1952
50, S.M. Maleh Road, Tanbazar, Narayanganj
Rajuk Avenue Branch,
9 1953
9, DIT Avenue, Motijheel C/A, Dhaka
Jubilee Road Branch,
10 1954
63/64, Enayet Bazar, Jubilee Road, Chittagong
Uttara Branch, House No. 61/A, Road No-7,
11 1955
Sector No-4, Uttara Model, Town, Uttara, Dhaka
Mirpur Branch, Srayoshe Tower, Plot#7, Main Road-3, Rokeya
12 1956
Sarani, 10 No. Crossing, Mirpur, Dhaka
Kawran Bazar Branch, BGMEA Complex,
13 1957
23/1, Panthapath Link Road, Kawran Bazar, Dhaka
14 1958 Bogra Branch, Sheikh Mansion, Borogola, Bogra
CDA Avenue Branch, Commerce View Complex,
15 1959
191, Cda Avenue, East Nasirabad, Chittagong
16 1960 Elephant Road Branch, 218, Elephant Road, Dhaka
*GCF1HſEG%QTR$TCPEJŎ5[ORJQP[ŏ2NQV0Q5G
(
17 1961
Road No-142,Gulshan Avenue, Gulshan, Dhaka
New Eskaton Branch,
18 1962
27/1, New Eskaton Road, 1st Floor, Dhaka-1000
19 1963 Malibag Branch, 184, DIT Road, Dhaka-1217
51
Code-1
52
Code-1
Gulshan Branch,
1 2149
140, Gulshan Avenue, Dhaka-1212
Banani Branch, Dhaka (104) Iqbal Centre (Gr. Floor & 2nd
7 2155
Floor), 42, Kamal Ataturk Avenue, Dhaka
Khatungonj Branch,
8 2156
Nabi Super Market (1st Floor) 232, Khatungonj, Chittagong
Dhanmondi Branch,
10 2158
H#84 (1st Floor), R#7/A, Dhanmondi, Dhaka
53
Code-1
33. MUTUAL TRUST BANK LTD.
Gulshan Branch,
11 2227 House-50 Road-03,Plot-Swh-7,
South Avenue Gulshan, Dhaka
54
Code-1
34. FIRST SEQURITY ISLAMI BANK
Dilkusha Branch,
1 2285
23, Dilkusha Commercial Area, Dhaka-1000
Khatungonj Branch,
2 2286
142, Chandhmeah Lane, Khatungonj, Chittagong
Mohakhali Branch, Khaja Tower,
3 2287
95, Mohakhali C/A, Dhaka-1212
Bangshal Branch,
5 2289 121/2, Lutfar Rahman Lane,
North South Road (2nd Floor), Dhaka-1100
Jubilee Road Branch,
6 2290
365, Jubilee Road, Chittagong
Dhanmondi Branch,
7 2291 *QWUG4QCF
1RRQUKVG1H4KƀGU5SWCTG
Dhanmondi R/A, Dhaka-1205
Sylhet Branch,
9 2293 Shalim Mansion(1st Floor), Mendibagh C/A, Biswa Road,
Sylhet, Tel: 0821-813101, 0821-813102, Fax: 0821-2833600
Banani Branch, Plot# 80, Block# B, Kamal Ataturk Avenue,
10 2294
Banani Model Town, Dhaka
55
Code-1
ADs
Sl No. Name And Address Of Authorised Dealers
Code
Principal Branch,
1 2353 “Trust Bhaban” 98, Shaheed Sarani,
Dhaka Cantonment, Dhaka-1206
Senakalyan Bhaban Branch,
2 2354
195, Motijheel C/A, Dhaka.
Agrabad Branch,
3 2355
Shilpa Bank Bhaban, 106, Agrabad C/A , Chittagong
Khatungonj Branch,
4 2356
205, Main Road, Plot # 218, Khatungonj, Chittagong
Gulshan Corp. Branch,
5 2357
110, Gulshan Avenue, Dhaka
Dhanmondi Branch,
6 2358
BDR Gate No. 04, Peelkhana, Satmasjid Road, Dhaka
Dilkusha Corp. Branch,
7 2359
Peoples Insurance Bhaban, 36, Dilkusha C/A, Dhaka
Cda Avenue Branch,
8 2360 1837 (New), Elite House, CDA Avenue, Gec Circle,
Nasirabad, Chittagong
Millennium Corp. Branch,
9 2361 Bir Sreshtha Shaheed Jahangir Gate
546, Dhaka Cantonment, Dhaka-1206
Halishahar Branch
10 2362
2030/A, Monirat Plaza, Port Connecting Road, Chittagong
Uttara Corp. Branch,
11 2363 House# 111/A, Road# 07, Section# 04, Uttara, Dhaka-1230
Kawran Bazar Branch,
12 2364
40, Zenith Tower, Kawran Bazar, Dhaka
Sylhet Corp. Branch,
13 2365
BMA Bhaban, Chowhatta, Sylhet
Narayangonj Branch, 1,Alam Khan Lane, B.B Road,
14 2366
Narayangonj
56
Code-1
ADs
Sl No. Name And Address Of Authorised Dealers
Code
Motijheel Branch,
1 2486
18-20 Motijheel C/A, (Alico Building), Dhaka
Dhanmondi Road 2 Branch,
2 2488
House 37, Road 2, Dhanmondi R/A, Dhaka
Sylhet Branch,
3 2489
Nirvan Inn, Ramer Dighirpar, Sylhet
)WNUJCP$TCPEJ#PF*GCF1HſEG
4 2490
67, Gulshan Avenue, Gulshan, Dhaka
Kawran Bazar Branch,
5 2491
53, Kawran Bazar, Dhaka
Station Road Branch,
6 2492
Jiban Bima Corporation, 22-23, Station Road, Chittagong
Nasirabad Branch,
7 2493 Bulbul Center, 486/B, Or Nizam Road, CDA Avenue, East
Nasirabad, Chittagong
Chittagong Main Branch,
8 2494
Sk. Mujib Road, Agrabad, Chittagong
Khulna Branch,
9 2495
Jiban Bima Bhaban, KDA Avenue, Khulna
Narayanganj Branch,
10 2496
26, Shaista Khan Road, Narayanganj
Dhanmondi Road 5 Branch,
11 2497
House 6, Road 5, Dhanmondi R/A, Dhaka
Bogra Branch,
12 2498
Satani House, Shutrapur Road, Mouja: Sherpur Sarak, Bogra
ADs
Sl No. Name And Address Of Authorised Dealers
Code
1 2622 Motijheel Branch, 53, Motijheel C/A, Dhaka
2 2623 Chittagong Branch, Laldighi East, Chittagong
Gulshan Branch,
3 2624
7,Gulshan Avenue, South Avenue Tower, Gulshan-1, Dhaka
Sylhet Branch, Eastern Plaza ( 2nd Floor)
4 2625
28, Airport Road, Amberkhana, Sylhet
5 2626 Uttara Branch, Sector # 11, Uttara Model Town, Dhaka
57
Code-1
ADs
Sl No. Name And Address Of Authorised Dealers
Code
1 Corporate Branch,
2655
2, Dilkusha C/A, Dhaka-1000
Agrabad Branch,
2 2656
71, Agrabad C/A, Chittagong
Dhanmondi Branch, BEPZA Complex,
3 2657
House#19/D, Road#6, Dhanmondi, Dhaka
Uttara Branch, Plot#12, Road#14/C,
4 2658
Sector#04, Uttara Modal Town, Dhaka
Sylhet Branch,
5 2659
982, Darga Gate, Sylhet
ADs
Sl No. Name And Address Of Authorised Dealers
Code
State Bank of India, (Dhaka Branch)
1 2688
24-25, Dilkusha, Dhaka
State Bank of India (Chittagong Branch),
2 2689
CSF Building, Sheikh Mujib Road, Agrabad, Chittagong
State Bank of India (Gulshan Branch), Uday Tower 57, 57/A
3 2690
(1st Floor), Gulshan Avenue Circle-1, Gulshan, Dhaka
State Bank of India (Sylhet Branch), Rose View Complex
4 2691
( 2nd Floor),Dhaka–Sylhet Road, Shahjalal, Upa Shahar, Sylhet
ADs
Sl No. Name And Address Of Authorised Dealers
Code
Navana Tower (14th Floor),
1 2721
45, Gulshan South Avenue, Gulshan Circle-1, Dhaka
58
Code-1
41. BANK AL-FALAH LTD
42. CITIBANK , N .A .
59
Code-1
ADs
Sl No. Name And Address Of Authorised Dealers
Code
Dhaka Main Branch,
1 2960
58, Dilkusha C/A, Dhaka
Mitford Branch,
2 2961
173-174, Mitford Road (1st & 2nd Floor), Dhaka
Agrabad Branch,
3 2962
104, Agrabad C/A (Delwar Building), Chittagong
Khatungonj Branch,
4 2963
94-95, Khatungonj, Chittagong
Sylhet Branch,
5 2964
Station Club Building(1st Floor), Shahjalal Road, Bandar Bazar, Sylhet
Gulshan Branch,
6 2965
House # 40/5, North Avenue, Gulshan-2, Dhaka
Dhanmondi Branch,
7 2966 Mamtaz Plaza (1st Floor)
House # 07, Road # 04, Dhanmondi R/A, Dhaka
Foreign Exchange Branch,
8 2967
Modern Mansion (1st Floor), 53, Motijheel C/A, Dhaka
Bangshal Branch,
9 2968
215/1, Bangshal Road (1st & 2nd Floor), Dhaka
Uttara Branch,
10 2969 Anowar Complex (1st Floor) House # 12,
Road #14/C, Sector # 04, Uttara, Dhaka
Kawran Bazar Branch,
11 2970 T.K. Bhaban ( Ground Floor),
13, Kazi Nazrul Islam Avenue, Dhaka
Narayanganj Branch,
12 2971 Osman Tower (Ground Floor), 56/1,
S.M. Maleh Road, Narayanganj
Jubilee Road Branch,
13 2972
Haque Tower (1st Floor), 610/11, Jubilee Road, Chittagong
Satmashjid Road Branch,
14 2973
Road 11/A, House 99, Dhanmondi, Dhaka
Banani Branch,
15 2974 Faruk Rupatan Tower, 2nd Floor,
32, Kamal Ataturk Avenue, Banani, Dhaka
Khulna Branch,
16 2975
72, KDA Avenue, Khulna
60
Code-1
61
Code-1
Gulshan Branch,
1 3085 House # 50(Gf), Road # 03,
Plot # 02, Block # Sw (H) -7, Gulshan-1, Dhaka
Agrabad Branch,
2 3086 C&F Tower, 1222, Sheikh Mujib Road (1st Floor), Agrabad,
Chittagong
Motijheel Branch,
3 3087
107, Motijheel C/A, Dhaka
62
ANNEX (CODE -1)
Sl Offshore Banking
Name And Address of Offshore Banking Unit
No. Unit Code
17 44001918 6JG%KV[$CPM.VF2TKPEKRCN1HſEG&JCMC
63
ANNEX (CODE -1)
Sl Offshore Banking
Name And Address of Offshore Banking Unit
No. Unit Code
22 65010023 /WVWCN6TWUV$CPM.VF2TKPEKRCN1HſEG&JCMC
64
Code-2
CURRENCY CODE
65
Code-2
66
Code-2
67
CODE-3
REGION AND COUNTRY/TERRITORY
(Alphabetically Arranged)
68
Code-3
CODE NO. COUNTRY
2507 CAMEROON
2503 CAPE VERDE
2535 CENTRAL AFRICAN REPUBLIC
1224 CAYMAN ISLAND
2508 CHAD
0118 CHILE
1301 CHINA, PEOPLE’S REPUBLIC OF
0102 COLOMBIA
2509 COMOROS (COMORO ISLANDS)
2529 CONGO
0103 COSTA RICA
2121 CROATIA
0300 CUBA
2017 CYPRUS
2102 CZECH REPUBLIC
2003 DENMARK
2504 DJIBOUTI
0129 DOMINICA
0105 DOMINICAN REPUBLIC
2126 EAST TIMUR
2505 EGYPT
0114 EL-SALVADOR
0106 EQUADOR
2520 EQUATORIAL GUINEA
3001 ERITRIA
2120 ESTONIA
2521 ETHIOPIA
2023 FAEROE ISLANDS
0138 FALKLAND ISLANDS
1263 FIJI (INCLUDING PITCAIRN)
2105 FINLAND
2005 FRANCE
1253 FRENCH POLYNESIA
2514 GABON
2522 GAMBIA
2115 GEORGIA
69
Code-3
CODE NO. COUNTRY
2004 GERMANY
2523 GHANA
2018 GIBRALTAR
1254 GILBERT
2007 GREECE
0130 GREENLAND
0131 GRENADA
0132 GUADELOUPE
1255 GUAM
0107 GUATEMALA
0133 GUIANA, FRENCH
2517 GUINEA
2536 GUINEA-BISSAU
0134 GUYANA
0108 HAITI
0109 HONDURAS
1204 HONGKONG
2106 HUNGARY
2019 ICELAND
1100 INDIA
1226 INDONESIA
1227 IRAN, ISLAMIC REPUBLIC
1228 IRAQ
2020 IRELAND
2008 ITALY
2518 IVORY COAST
0135 JAMAICA
1229 JAPAN
1211 JORDAN
1309 KAZAKH STAN
2537 KENYA
1230 KIRIBATI, REPUBLIC OF
1303 KOREA, DEMOCRATIC PEOPLE’S REPUBLIC OF (NORTH)
1232 KOREA, REPUBLIC OF (SOUTH)
2125 KOSOVO
1215 KUWAIT
1313 KYRGHYZ REPUBLIC
1304 LAOS P.D.REPUBLIC OF
70
Code-3
CODE NO. COUNTRY
2119 LATVIA
1234 LEBANON
2538 LESOTHO
2531 LIBERIA
2539 LIBYA (ARAB JAMHURIA)
2117 LITHUANIA
2009 LUXEMBOURG
1235 MACAO
2540 MADAGASCAR
1205 MALAYSIA
2541 MALAWI
1265 MALDIVES
2519 MALI
2021 MALTA
0136 MARTINIQUE
1225 MARSHAL ISLAND
2524 MAURITANIA
2542 MAURITIUS
0110 MEXICO
2116 MOLDOVIA
1305 MONGOLIAN REPUBLIC
0137 MONTSERRAT
2543 MOROCCO
2555 MOZAMBIQUE
1261 MYANMAR
2560 NAMIBIA
2128 NAKATSUA
1237 NAURU
1238 NEPAL
2010 NETHERLANDS
1239 NEW CALEDONIA
1223 NEWZEALAND
0111 NICARAGUA
2525 NIGER
2544 NIGERIA
1244 NORFOLK ISLANDS
2011 NORWAY
71
Code-3
CODE NO. COUNTRY
1218 OMAN
1201 PAKISTAN
0112 PANAMA
1245 PAPUA NEW GUINEA
0119 PARAGUAY
0120 PERU
1240 PHILIPPINES
2109 POLAND
2012 PORTUGAL
1216 QATAR
2526 REUNION
2110 ROMANIA
2112 RUSSIA
2561 RWANDA
2559 SAO TOME & PRINCEPE
1241 SAUDI ARABIA
2527 SENEGAL
2111 SERBIA / MONTENIGRO (Former Yugoslavia)
2546 SEYCHELLES
2547 SIERRA LEONE
1206 SINGAPORE
2122 SLOVENIA
2124 SOLVAK REPUBLIC
1256 SOLOMON ISLANDS
2548 SOMALIA
2570 SOUTH AFRICA
2016 SPAIN
1202 SRI-LANKA
2545 ST. HELENA
0139 ST. KITTS. NEVIS, ANGUILLA
0140 ST.LUCIA
0141 ST.PIERRE & MIQUELON
0142 ST. VINCENT
2549 SUDAN
0143 SURINAM
2550 SWAZILAND
2013 SWEDEN
72
Code-3
CODE NO. COUNTRY
2014 SWITZERLAND
1242 SYRIAN ARAB REPUBLIC
2565 TAIWAN
2551 TANZANIA
1310 TAZIKISTAN
1247 THAILAND
2528 TOGO
1250 TONGA
0144 TRINIDAD & TOBAGO
2552 TUNISIA
2015 TURKEY
1311 TURKMENISTAN
1251 TUVALU
U.A.E. (ABU DHABI, DUBAI, SHARJAH, AJMAN,
1219
UMM-AL-QAIWAIN,RAS-AL-KHAIMAH, FUJAIRAH)
2553 UGANDA
2000 U.K
2113 UKRAINE
2533 UPPER VOLTA
0121 URUGUAY
0000 U.S.A
0145 U.S. VIRGIN ISLANDS
1308 UZBEKISTAN
1252 VANUATU (NEW HEBRIDGES)
2006 VATICAN CITY
0115 VENEZUELA
1306 VIETNAM
0146 WEST INDIES N.I.E.
0147 WINDWARD ISLANDS
1249 WESTERN SAMOA
2127 WEST HARM SHARE
1213 YEMEN, ARAB REPUBLIC OF
2530 ZAIRE
2557 ZAMBIA
2558 ZIMBABWE
2998 EPZ
2999 OTHERS N.I.E
73
Code-3
REGION AND COUNTRY/TERRITORY
(Ascending Arranged Codes)
74
Code-3
75
Code-3
76
Code-3
CODE NO. COUNTRY
1255 GUAM
1256 SOLOMON ISLANDS
1260 BHUTAN
1261 MYANMAR
1263 FIJI (INCLUDING PITCAIRN)
1265 MALDIVES
1301 CHINA, PEOPLE’S REPUBLIC OF
1302 CAMBODIA
1303 KOREA, DEMOCRATIC PEOPLE’S REPUBLIC OF (NORTH)
1304 LAOS P.D.REUPLIC OF
1305 MONGOLIAN REPUBLIC
1306 VIETNAM
1308 UZBEKISTAN
1309 KAZAKH STAN
1310 TAZIKISTAN
1311 TURKMENISTAN
1312 AZERBIJAN
1313 KYRGHYZ REPUBLIC
1314 ARMENIA
2000 U.K
2001 AUSTRIA
2002 BELGIUM
2003 DENMARK
2004 GERMANY
2005 FRANCE
2006 VATICAN CITY
2007 GREECE
2008 ITALY
2009 LUXEMBOURG
77
Code-3
CODE NO. COUNTRY
2010 NETHERLANDS
2011 NORWAY
2012 PORTUGAL
2013 SWEDEN
2014 SWITZERLAND
2015 TURKEY
2016 SPAIN
2017 CYPRUS
2018 GIBRALTAR
2019 ICELAND
2020 IRELAND
2021 MALTA
2023 FAEROE ISLANDS
2024 ANDORRA
2025 BRITISH VIRGIN ISLAND
2100 ALBANIA
2101 BULGARIA
2102 CZECH REPUBLIC
2104 BURKINA FASO
2105 FINLAND
2106 HUNGARY
2109 POLAND
2110 ROMANIA
2111 SERBIA / MONTENIGRO (Former Yugoslavia)
2112 RUSSIA
2113 UKRAINE
2114 BELORUSSIA
2115 GEORGIA
2116 MOLDOVIA
2117 LITHUANIA
2119 LATVIA
2120 ESTONIA
2121 CROATIA
78
Code-3
CODE NO. COUNTRY
2122 SLOVENIA
2123 BOSNIA HARZEGOVINA
2124 SOLVAK REPUBLIC
2125 KOSOVO
2126 EAST TIMUR
2127 WEST HARM SHARE
2128 NAKTSUA
2501 ALGERIA
2502 BOTSWANA
2503 CAPE VERDE
2504 DJIBOUTI
2505 EGYPT
2506 BURUNDI
2507 CAMEROON
2508 CHAD
2509 COMOROS (COMORO ISLANDS)
2512 BENIN
2514 GABON
2517 GUINEA
2518 IVORY COAST
2519 MALI
2520 EQUATORIAL GUINEA
2521 ETHIOPIA
2522 GAMBIA
2523 GHANA
2524 MAURITANIA
2525 NIGER
2526 REUNION
2527 SENEGAL
2528 TOGO
2529 CONGO
2530 ZAIRE
2531 LIBERIA
79
Code-3
CODE NO. COUNTRY
2533 UPPER VOLTA
2535 CENTRAL AFRICAN REPUBLIC
2536 GUINEA-BISSAU
2537 KENYA
2538 LESOTHO
2539 LIBYA (ARAB JAMHURIA)
2540 NADAGASCAR
2541 MALAWI
2542 MAURITIUS
2543 MOROCCO
2544 NIGERIA
2545 ST. HELENA
2546 SEYCHELLES
2547 SIERRA LEONE
2548 SOMALIA
2549 SUDAN
2550 SWAZILAND
2551 TANZANIA
2552 TUNISIA
2553 UGANDA
2554 ANGOLA
2555 MOZAMBIQUE
2557 ZAMBIA
2558 ZIMBABWE
2559 SAO TOME & PRINCEPE
2560 NAMIBIA
2561 RWANDA
2565 TAIWAN
2570 SOUTH AFRICA
2998 EPZ
2999 OTHERS N.I.E
3001 ERITRIA
9999 BANGLADESH
80
Code-3
INTERNATIONAL BODIES
81
Code-3
82
CODE-4
Money Changer Code
Money
µwgK Changer Area
bs cÖwZôv‡bi bvg wVKvbv
CODE*
133, cëb mycvi gv‡K©U, 0001 Dhaka
1 G,GBP, gvwb †PÄvi
67/1 bqvcëb, XvKv|
wewmAvBwm m`b, 22, gwZwSj ev/G 0002 Dhaka
2 G,‡R gvwb‡PÄvi wjt
(3q Zjv), XvKv|
G Kvjvg GÛ mÝ 3/G bs Awdm M„n, 34/2, RvwKi †nv‡mb 0003 Chittagong
3
gvwb‡PÄvi †ivW, `vgcvov, PÆMÖvg|
4 G Avi gvwb G·‡PÄ †m›Uvi cU bs-32/G, †ivW bs-46, ¸jkvb-2| 0004 Dhaka
9 AvMÖvev` gvwb G·‡PÄ †Kvs 95, AvMÖvev` ev/G, PÆMÖvg| 0009 Chittagong
10 Avn‡g` gvwb G·‡PÄ nvDR 38, myigv mycvi gv‡K©U, 0010 Sylhet
Av~^i Lvbv, wm‡jU|
†`vKvb bs-11 (bxPZjv), Kzkj †m›Uvi, cU 0011 Dhaka
11 Avj-Avwgb gvwbG·‡PÄvi
bs-29, †m±i-3, DËiv g‡Wj UvDb, XvKv|
80/G, wm‡×k¡ix mvKz©jvi †ivW 0012 Dhaka
12 Avj-dvivn gvwb G·‡PÄ (1g Zjv), XvKv|
13 Avj Cgvb gvwb G·‡PÄ wRqv Avš—R©vwZK wegvb e›`i | 0013 Dhaka
83
CODE-4
Money
µwgK Changer Area
bs cÖwZôv‡bi bvg wVKvbv
CODE*
17 Avjdv gvwb G·‡PÄ wjt 67, w`jKzkv ev/G (2q Zjv), XvKv| 0018 Dhaka
84
CODE-4
Money
µwgK Changer Area
bs cÖwZôv‡bi bvg wVKvbv
CODE*
40 eykiv gvwb G·‡PÄ wjt †`vKvb bs- 22, cøU bs--22, 0058 Dhaka
ie mycvi gv‡K©U, ¸jkvb-2, XvKv|
41 K¨vwcUvj gvwb‡PÄvi 58, cyivbv cëb, XvKv| 0081 Dhaka
85
CODE-4
Money
µwgK Changer Area
bs cÖwZôv‡bi bvg wVKvbv
CODE*
†`vKvb bs-16 (2q Zjv), †Kqvix cvRv,
52 †Wëvey¨‡iv wW †PÄ wjt †ivW bs-8/G, evox bs-83 (bZyb), 0102 Dhaka
avbgwÛ, XvKv|
†`vKvb bs- 208 (2q Zjv), 30, ¸jkvb 0103 Dhaka
53 wW‡cb‡W›U gvwb †PÄvi GwfwbD (DËi), ¸jkvb-2, XvKv|
Kÿbs-3 (bxP Zjv), 3, gwZwSj Bbvi mvKz©jvi 0104 Dhaka
54 XvKv gvwb‡PÄvi
†ivW, dwKivcyj, XvKv|
mvweŸi UvI
qvi, 3/4-G (8g Zjv), 0105 Dhaka
55 w` XvKv gvwb G·‡PÄvi cyivbv cëb, XvKv|
56 XvKv RbZv gvwb G·‡PÄ 56, cyivbvcëb, XvKv| 0106 Dhaka
63 B÷vY© BDwbqb gvwb †PwÄs 56, cyivbv cëb (bxP Zjv), XvKv| 0123 Dhaka
86
CODE-4
Money
µwgK Changer Area
bs cÖwZôv‡bi bvg wVKvbv
CODE*
68 †dWv‡ij gvwb‡PÄvi wjt †`vKvb bs-3, ebvbx gv‡K©U (wWGgwm) 0142 Dhaka
Kvg nvDwRs Kg‡c, XvKv|
69 †dviwmm gvwb‡PÄvi Rxeb exgv feb (bxP Zjv), 10, 0143 Dhaka
w`jKzkv ev/G, XvKv|
70 d‡qR gvwb G·‡PÄ wjt 67/1, bqvcëb, XvKv| 0144 Dhaka
72 †Mve‡bU gvwb G·‡PÄ gv‡jK †P~^vi, 5/5, AvMÖvev` ev/G, 0161 Chittagong
ev`vgZjx, Wvejgywis, PÆMÖvg|
73 †Mvix gvwb G·‡PÄ wjt 64, w`jKzkv ev/G (bxP Zjv), XvKv| 0162 Dhaka
81 wngvjq Wjvi gvwb †PÄvi †`vKvb bs-22, `vi“m mvjvg Av‡K©W 0183 Dhaka
(2q Zjv), 14, cyivbv cëb, XvKv|
87
CODE-4
Money
µwgK Changer Area
bs cÖwZôv‡bi bvg wVKvbv
CODE*
nK gvwb G·‡PÄ i“g #113, kL kwcs Kg‡c, 0188 Dhaka
86
G›UvicÖvBR 56, cyivbv cëb, XvKv|
87 nK gy`ªvwewbgqKvix †Kvs 56, myw`qv gv̈bkb, ZvjZjv, wm‡jU| 0189 Sylhet
AvBwWqvj gvwb †Rwib gv̈bkb (3q Zjv), i“g bs- 0201 Dhaka
88
G·‡PÄ †Kvs 303/we, 55, gwZwS
j ev/G, XvKv|
ie mycvi gv‡K©U, cU bs-22, †`vKvb 0202 Dhaka
89 Bgb gvwb G·‡PÄ
bs-3 (bxP Zjv), ¸jkvb (DË i), XvKv|
Bg~Ôwiqvj gvwb †`vKvbs bs-10, cU bs-22, ie mycvi 0203 Dhaka
90
G·‡PÄ †Kvs gv‡K©U, ¸jkvb-2, XvKv|
K¶ bs-8 (2q Zjv), wcsK wmwU kwcs
91 B‡›Uwig gvwb G·‡PÄ Kg‡c, †nvwì
s bs-15, †ivW bs- 0204 Dhaka
103, ¸jkvb-2, XvKv||
Bmjvg gvwb‡PwÄs 31/G, myigv mycvi gv‡K©U, 0205 Sylhet
92
G›UvicÖvBR Av~^iLvbv, wm‡jU|
†`vKvb bs-1, jv̈ÛgvK© kwcs †m›Uvi, 0206 Dhaka
93 BmivZ gvwb‡PÄvi
¸jkvb-2, XvKv|
4557, kvn& AvgvbZ †mZy ms‡hvM 0221 Chittagong
94 †R we gvwb G·‡PÄ
moK, PÆMÖvg|
8, myigv mycvi gv‡K©U, 0222 Sylhet
95 Rvnvbm& gvwb G·‡PÄ †Kvs
Av~^iLvbv, wm‡jU|
96 Rv‡n` gvwb †PÄvi 7, cyivZb h‡kvi †ivW, Lyjbv| 0223 Khulna
98 hgybv gvwb G·‡PÄ wjt ewjqvw` gv̈bkb (2q Zjv), 0225 Dhaka
16, w`jKzkv ev/G, XvKv|
28, bZyb gv‡K©U, 0226 Sylhet
99 RvbœvZ d‡ib gvwb G·‡PÄ jvj`xwNi cvo, wm‡jU|
G,we mycvi gv‡K©U, 2q Zjv, †`vKvb
100 †Rwe‡Kv gvwb †PÄvi bs-27, cU bs-41, †m±i-3, 0227 Dhaka
gqgbwmsn †ivW, DË iv, XvKv
evox bs-121/wW, †ivW bs-44, Myjkvb 0228 Dhaka
101 †Rbx gvwb G·‡PÄ †Kvt
GwfwbD, XvKv| (¯’wMZ)
88
CODE-4
Money
µwgK Changer Area
bs cÖwZôv‡bi bvg wVKvbv
CODE*
102 h‡kvi gvwb †PÄvi †ebv‡cvj †PK‡cv÷, kvk©v, h‡kvi| 0229 Khulna
108 Kjef gvwb †PwÄs †`vKvb bs-13 (bxPZjv), cU bs-44 0245 Khulna
Kvgvj AvZvZz©K GwfwbD, ¸jkvb, XvKv|
K¶ bs-03, †gŠRv-90, Gm G
109 K‡cvZv¶x gvwb G·‡PÄ LwZqvb-391, †ebv‡cvj †PK‡cv÷, 0246 Khulna
kvk©v, h‡kvi|
cU bs-6, †gBb †ivW bs-03,
110 KwY©Kv gvwb‡PÄvi †mKkb-7, wgicyi ev/G, 0247 Dhaka
cjex, XvKv|
111 Ki‡Zvqv gvwb G·‡PÄ gbmyi cvRv, 4, mbvZb cvj †jb, 0248 Dhaka
bvivqYMÄ|
89
CODE-4
Money
µwgK Changer Area
bs cÖwZôv‡bi bvg wVKvbv
CODE*
118 Gg Gm Avjg gvwb‡PÄvi 26, m¨vi BKevj †ivW, Lyjbv| 0283 Khulna
121 gvngy
†m›Uvi
` d‡ib G·‡PÄ cU bs-35, †gBb †ivW-1 (bxPZjv),
eK-L, †mKkb-6, wgicyi-10, XvKv
0286 Dhaka
122 gvgwb gvwb G·‡PÄ nvDR jvj`xwNi cvo, KvwjNvU, wm‡jU| 0287 Sylhet
125 gvm© gvwb G·‡PÄ ei“b feb, 15, ¸jkvb-2, XvKv| 0290 Dhaka
126 gvZ„K gvwb G·‡PÄ wjt Gj gwjK Kg‡c (3q Zjv), 0291 Dhaka
12, cyivbv cëb, XvKv|
127 †gMv gvwb G·‡PÄ wjt ewjqv`x g¨vbkb (2q Zjv), 0292 Dhaka
16, w`jKzkv ev/G, XvKv|
128 †gMvwmwU gvwb G·‡PÄ wjt 98, AvMÖvev`, PÆMÖvg| 0293 Chittagong
131 †gw·g‡Kv gvwb G·‡PÄ i“g bs-116, 56, cyivbv cëb, XvKv| 0296 Dhaka
90
CODE-4
Money
µwgK Changer Area
bs cÖwZôv‡bi bvg wVKvbv
CODE*
Rvgvb †P~^vi, 0299 Dhaka
134 wgmv gvwb G·‡PÄ wjt
47, w`jKzkv ev/G (3q Zjv), XvKv|
135 gbwWqvj gvwb G·‡PÄ 53, wWAvBwU G·t †ivW, XvKv| 0300 Dhaka
139 gvwë gvwb‡PÄvi GÛ †Kvs †Mve †P~^vi (2q Zjv), 0304 Dhaka
104, gwZwSj ev/G, XvKv|
140 gqgbwmsn gvwb‡PÄvi 1 bs wm‡K †Nvl †ivW (2q Zjv), 0305 Dhaka
gqgbwmsn|
141 Gb †nv‡mb gvwb‡PÄvi 107, m¨vi BKevj †ivW, Lyjbv| 0321 Khulna
142 bevi“b gvwb G·‡PÄ 50/2, nvwee mycvi gv‡K©U, ¸jkvb 0322 Dhaka
GwfwbD, ¸jkvb-1, XvKv|
143 bexMÄ gvwb G·‡PÄ gwR` mycvi gv‡K©U, 0323 Dhaka
126, e½eÜy †ivW, bvivqYMÄ|
144 bvwejm gvwb‡PÄvi 57, cyivbv cëb (4_© Zjv), XvKv| 0324 Dhaka
145 bvnvi gvwb †PÄvi 25/1, wWAvBwU †ivW, gvwjevM, XvKv| 0325 Dhaka
146 bvwmi d‡ib gvwb‡PÄvi Gwi÷b bvwQi †m›Uvi, 491, bRi“j 0326 Chittagong
GwfwbD, Kvw›`icvo, Kzwgjv|
272, gayeb mycvi gv‡K©U (3q Zjv), 0327 Sylhet
147 b¨vkbvj gvwb G·‡PÄ e›`i evRvi, wm‡jU|
Zi½ Kg‡c (bxP Zjv), 19, ivRDK 0328 Dhaka
148 b¨vkbvj gvwb‡PÄvim wjt GwfwbD, gwZwSj ev/G, XvKv|
149 b¨vkbvj gvwb 1194, iIkb gwÄj, 0329 Chittagong
G·‡PÄ †m›Uvi Avmv`MÄ, PÆMÖvg|
150 †bnvj gvwb‡PÄvi 22, †K¬ †ivW, Lyjbv| 0330 Khulna
151 wbDUªj gvwb G·‡PÄ 56, cyivbv cëb, XvKv| 0331 Dhaka
91
CODE-4
Money
µwgK Changer Area
bs cÖwZôv‡bi bvg wVKvbv
CODE*
152 wbD cÖvBg gvwb‡PÄvi 16 bs evwjqvw` g¨vbkb (3q Zjv) 0332 Dhaka
w`jKzkv, XvKv|
153 wb‡ew`Zv gvwb G·‡PÄ 258, eo gMevRvi, (bxPZjv), XvKv 0333 Dhaka
156 b_©B÷ gvwb‡PwÄs †Kvs wjt ewjqvw` g¨vbkb (4_© Zjv), 0336 Dhaka
16, w`jKzkv ev/G, XvKv|
157 †bvfv gvwb G·‡PÄ 54, evqZyj †gvKviig, cëb, XvKv| 0337 Dhaka
159 Agwb ey¨‡iv `¨ †PÄ kc bs-1, G¨v‡b· wewìs, XvKv †kivUb 0362 Dhaka
†nv‡Uj, 1 bs wg›Uy †ivW, XvKv|
160 AiP¨vW© gvwb G·‡PÄ 71, bqvcëb, gwZwSj, XvKv| 0363 Dhaka
161 Iwi‡q›U gvwb G·‡PÄ 17, kvLvix evRvi, XvKv| 0364 Dhaka
162 Ai‡bU gvwb G·‡PÄ 10/3, U‡qbwe mvKz©jvi †ivW, 0365 Dhaka
gwZwSj, XvKv|
†RwmKv UvIqvi, 12, 0381 Dhaka
163 c¨vwmwdK B›Uvt gvwb‡PÄvi
wWAvBwU GwfwbD, XvKv|
167 c¨vivgvD›U gvwb G·‡PÄ †mKkb-10, cU bs 8, †`vKvb bs-05 0385 Dhaka
(bxPZjv), †iv‡Kqv ¯§iYx, Kvdiæj, XvKv|
92
CODE-4
Money
µwgK Changer Area
bs cÖwZôv‡bi bvg wVKvbv
CODE*
169 cÖvY gvwb G·‡PÄ wjt 35/L, weµgcyi cvRv (bxP Zjv), 0387 Dhaka
†mKkb-6, wgicyi, XvKv|
170 cÖvBW gvwb G·‡PÄ 10/3/4, U‡qbwe mvK©yjvi †ivW (3q 0388 Dhaka
Zjv), gwZwSj, XvKv|
171 cÖvBg d‡ib gvwb ‡PÄvi Bw`ªm gv‡K©U, 32, wR›`vevRvi, wm‡jU| 0389 Sylhet
172 cvd gvwb G·‡PÄ nvDm 56, cyivbv cëb, XvKv| 0390 Dhaka
173 ivR gvwb G·‡PÄ 228, nvRvix †jb, AvRg cvRv 0411 Chittagong
(2q Zjv), PÆMÖvg|
174 ingvb d‡ib gvwb‡PÄvi Uvwg©bvj †ivW, fv_©‡Lvjv, wm‡jU| 0412 Sylhet
177 ivRavbx gvwb G·‡PÄ wjt 62/G, cyivbv cëb, XvKv| 0415 Dhaka
178 ivgv`v gvwb G·‡PÄ wjt †`vKvb # 19, cU -37, 0416 Dhaka
†m±i-3, DËiv, XvKv|
179 iscyi gvwb G·‡PÄ nvDR mI`vMi cwÆ, beveMÄ evRvi, iscyi| 0417 Rangpur
180 ivZyj gvwb †PÄvi 28/1/wm, U‡qbwe mvK©yjvi †ivW, 0418 Dhaka
ingvwbqv Kg‡cø·, XvKv|
cU bs-4,5,6, ce©Zv UvIqvi, 318/319,
181 wijv‡qej gvwb G·‡PÄvi 0419 Dhaka
†eMg †iv‡Kqv m¥iYx, wgicyi-10, XvKv|
182 wijv‡qÝ gvwb †PÄvi 19, Kwig mycvi gv‡K©U, ivRkvnx| 0420 Rajshahi
184 i‡qj gvwb AwK©W cvRv (2q Zjv), evox bs-02, 0422 Dhaka
G·‡PÄ †Kvs wjt †ivW bs-28, avbgwÛ, XvKv|
93
CODE-4
Money
µwgK Changer Area
bs cÖwZôv‡bi bvg wVKvbv
CODE*
185 AviAvi B›Uvt gvwb G·‡PÄ †`vKvb # 7/9, jÛb cvRv, cU -35,
†m±i-3, DËiv, XvKv|
0423 Dhaka
187 i“gvbv d‡ib G·‡PÄ †`vKvb bs-203, wgRvb UvIqvi (2q 0425 Dhaka
Zjv), 1/5, Kj¨vYcyi, wgicyi, XvKv|
188 i“bv gvwb‡PÄvi 122, mßc`x gv‡K©U, e¸ov| 0426 Bogra
190 Gm GBP gvwb G·‡PÄ 63, ¸jkvb kwcs †m›Uvi, 0451 Dhaka
¸jkvb-1, XvKv|
191 ˆmKZ gvwb G·‡PÄ 118, dwK‡ii cyj, wWAvBwU 0452 Dhaka
G·‡Ubkb †ivW, XvKv|
192 mgxi B›Uvt gvwb‡PÄvi 526/2, djcwÆ, biwms`x evRvi, 0453 Dhaka
biwms`x|
193 mgªvU gvwb G·‡PÄ wjt 126, gwZwSj, XvKv| 0454 Dhaka
194 mvbwR` gvwb G·‡PÄ Pvub g¨vbkb, 6/L,1/25, †mbcvov, 0455 Dhaka
wgicyi (†MvjP°i), XvKv|
195 mv_x gvwb G·‡PÄ 4, †nv‡mb knx` †mvnivIqv`x© †ivW, 0456 Chittagong
PÆMÖvg|
196 ¯‹vd© gvwb‡PÄvi 35/36, weµg mycvi gv‡K©U (3q Zjv), 0457 Chittagong
4/we, Rywejx †ivW, PÆMÖvg|
197 kvn& Avjx gvwb G·‡PÄ wjt Av`gRx †KvU (3q Zjv), 115-120, 0458 Dhaka
gwZwSj ev/G, XvKv|
198 †mev gvwb G·‡PÄ 113/114, jvqb kwcs Kg‡c, 0459 Dhaka
73, Gqvi‡cvU© †ivW, †ZRMvuI, XvKv|
nvmvb gv‡K©U, 30/1 (bZyb), 46/1
199 kxZj¶v gvwb G·‡PÄvi (cyivZb), G wm ai †ivW, Kvwji 0460 Dhaka
evRvi, bvivqYMÄ|
89/3, wfAvBwc †ivW, 0461 Dhaka
200 †kÖqv gvwb‡PÄvi KvKivBj, XvKv|
94
CODE-4
Money
µwgK Changer Area
bs cÖwZôv‡bi bvg wVKvbv
CODE*
6/29, B÷vY©cvRv (6ô Zjv), 0462 Dhaka
201 ïå gvwb‡PÄvi
nvwZicyj, XvKv|
wkK`vi Uªv÷, (2q Zjv), nvmcvZvj 0463 Rangpur
202 wmK`vi gvwb G·‡PÄ
†ivW, gyÝxcvov, w`bvRcyi|
211 mve gvwb G·‡PÄ wjt 7, evqZyj †gvKvig, wbD mycvi gv‡K©U , 0473 Dhaka
evqZzj †gvKviig, XvKv 1000|
212 myMÜv gvwb G·‡PÄ 51, gwZwSj ev/G (bxPZjv), 0474 Dhaka
XvKv (mvgwqK ¯’wMZ)|
213 mvbd¬vIqvi †Kv‡c©v‡ikb 51, KvVcwÆ †ivW, ewikvj| 0475 Barisal
gvwb‡PÄvi
Av`gRx †KvU© (3q Zjv), 0476 Dhaka
214 mycviwjsK gvwb‡PÄvim wjt 115-120, gwZwSj ev/G, XvKv|
kÖxgsMj moK, `wR©i gnj, †gŠjfx 0477 Sylhet
215 ˆmq` gvwb G·‡PÄvi evRvi, wm‡jU|
216 wm‡jU d‡ib gvwb G·‡PÄ †ókb †ivW, wm‡jU| 0478 Sylhet
217 Zvwnb nvwee gvwb G·‡PÄ 318/289, PKevRvi †eex÷¨vÛ, 0491 Chittagong
Kzwgjv|
95
CODE-4
Money
µwgK Changer Area
bs cÖwZôv‡bi bvg wVKvbv
CODE*
†`vKvb bs-5,6, iv‡eqv Kg‡c,
218 ˆZgyi gvwb‡PÄvi cU-33, eK-L, †mKkb-06 0492 Dhaka
(†gBb †ivW), wgicyi-10, XvKv|
†j‡fj-1, eK-wm, †`vKvb bs-1/G,
219 ZvjyK`vi gvwb G·‡PÄ emyÜiv wmwU kwcs gj, 13/K/1, 0493 Dhaka
nvDR
cvš’c_, XvKv|
220 Zvwgg d‡ib G·‡PÄ GÛ †`vKvb bs-8, 92, mv‡q`vev` 0494 Dhaka
gvwb †PÄvi (1g Zjv), XvKv|
221 Zmwjgv gvwb G·‡PÄ wjt 89/G (bZyb), 11/3 (cyivZb), 0495 Dhaka
bqvcëb, XvKv|
wZmv gvwb G·‡PÄ BKevj †m›Uvi (2q Zjv), Kvgvj 0496 Dhaka
222
mvwf©‡mm wjt AvZvZyK© GwfwbD, ebvbx, XvKv|
223 wZZvm gvwb G·‡PÄ XvKv †kivUb †nv‡Uj, XvKv| 0497 Dhaka
224 UyG·‡PÄ
‡WR B›Uvt gvwb i“g bs-214(dv÷© †d¬vi), Avi Gm feb, 0498 Dhaka
wjt 120/G, gwZwSj ev/G, XvKv|
225 †Uª
W wKs B›Uvib¨vkbvj Kwig mycvi gv‡K©U, Aveyj Kv‡kg moK, 0499 Khulna
gvwb †PÄvi mvZ¶xiv|
226 Z„lv gvwb‡PÄvi †ebv†cvj evRvi, kvk©v ,h‡kvi| 0500 Khulna
208/15, Avjb~i gv‡K©U (2q Zjv), 0501 Chittagong
227 UªwcK¨vj gvwb G·‡PÄ
†ókb †ivW, PÆMÖvg|
†`vKvb -110, Zv‡ni kwcs †m›Uvi, 0502 Dhaka
228 Uªvw÷ gvwb‡PÄvi wjt
cU-10, ¸jkvb-2, XvKv|
22, †gvwgb †ivW (2q Zjv), 0511 Chittagong
229 BDwbK gvwb G·‡PÄ nvDR
†R,Gg,c¨vivWvBm feb, PÆMÖvg|
†gmvm© Av`gRx m° wjt, Av`gRx †KvU© 0512 Dhaka
230 DËiv gvwb †PÄvi (3q Zjv), 115-120, gwZwSj ev/G, XvKv|
231 f‡qRvi gvwb G·‡PÄ 119, †jK mvK©vm, wgicyi †ivW, 0531 Dhaka
KjvevMvb, XvKv|
myigv mycvi gv‡K©U, `iMv ‡MBU, 0551 Sylhet
232 Iqv`y` gvwb ‡PwÄs G‡RÝx
Av~^iLvbv, wm‡jU|
I‡qj Kvg gvwb 0552 Dhaka
233 G·‡PÄ wjt 67, w`jKzkv ev/G, XvKv|
234 BqK© gvwb G·‡PÄ 27, w`jKzkv ev/G, XvKv| 0581 Dhaka
†`vKvb-205, AwK©W cvRv, evox-2, 0601 Dhaka
235 †RW Gg gvwb G·‡PÄ †ivW-28, avbgwÛ, XvKv|
236 Rvgvb gvwb‡PwÄs nvDm 67, w`jKzkv ev/G (bxPZjv), XvKv| 0602 Dhaka
96
Code-5
INVASIBLE RECEIPTS
A. SERVICES
Code
Purpose Explanatory Notes
No.
0 TRANSPORTATION Transport is the process of carriage of
people and objects from one location to
another as well as related supporting and
auxiliary services. Transportation covers
those services performed by residents of one
economy for those of another, by all modes
of transportation such as sea, air and other
including land, internal waterway, pipeline,
and space transport as well as electricity
transmission etc. which are involved with
carriage of passenger, movement of goods
(freight), charter of carriers with crew and other
related supporting and auxiliary services.
00 1. Sea transport Transportation services performed by sea
transports for movement of passengers,
goods and other related services.
001 C 2CUUGPIGT
0010 5WTRNWUTGOKVVCPEGUQH 5WTRNWU TGOKVVCPEGU TGEGKXGF D[ $CPINCFGUJ
RCUUGPIGTUGTXKEGU 5JKRRKPI %QTRQTCVKQPEQORCPKGU QP CEEQWPV QH
UGTXKEGU TGPFGTGF HQT KPVGTPCVKQPCN VTCPURQTV QH
RCUUGPIGTU UWEJ CU RCUUGPIGTU HCTGU EJCTIGU
HQT GZEGUU DCIICIG XGJKENGU QT QVJGT RGTUQPCN
CEEQORCP[KPI GHHGEVU CPF GZRGPFKVWTG HQT HQQF
FTKPMQTQVJGTUKVGOUHQTYJKEJRCUUGPIGTUOCMG
GZRGPFKVWTGYJKNGQPDQCTF
0011 %JCTVGT
TGPVCNQH 4GOKVVCPEGUTGEGKXGFQPCEEQWPVQHEJCTVGT
TGPVCN
UJKRU QH UJKRU D[ $CPINCFGUJK UJKRRKPI EQTRQTCVKQP
EQORCPKGU VQ VJG HQTGKIP UJKRRKPI EQORCPKGU HQT
KPVGTPCVKQPCNECTTKCIGQHRCUUGPIGTU
97
Code-5
Code
Purpose Explanatory Notes
No.
002 D (TGKIJV
0020 5WTRNWUHTGKIJV 5WTRNWUHTGKIJVTGOKVVCPEGUTGEGKXGFD[$CPINCFGUJ
remittances UJKRRKPIEQTRQTCVKQPHQTKPVGTPCVKQPCNVTCPURQTVCVKQP
QHIQQFUKPENWFKPIFGOWTTCIGEJCTIGU
0021 %JCTVGT
TGPVCNQH 4GOKVVCPEGUTGEGKXGFHQTEJCTVGT
TGPVCNQHUJKRU
UJKRUTGEGKXGFD[ YKVJETGYD[$CPINCFGUJUJKRRKPIEQTRQTCVKQPVQ
$CPINCFGUJUJKRRKPI VJG HQTGKIP UJKRRKPI EQORCPKGU HQT KPVGTPCVKQPCN
corporation VTCPURQTVCVKQPQHIQQFU
0022 5WTRNWUHTGKIJV 5WTRNWU HTGKIJV TGOKVVCPEGU TGEGKXGF D[
remittancesTGEGKXGFD[ $CPINCFGUJKUJKRRKPIEQORCPKGUHQTKPVGTPCVKQPCN
$CPINCFGUJKUJKRRKPI VTCPURQTVCVKQP QH IQQFU KPENWFKPI FGOWTTCIG
companies EJCTIGU
0023 %JCTVGT
TGPVCNQH 4GOKVVCPEGUTGEGKXGFHQTEJCTVGT
TGPVCNQHUJKRU
UJKRUTGEGKXGFD[ YKVJETGYD[$CPINCFGUJKUJKRRKPIEQORCPKGUVQ
$CPINCFGUJKUJKRRKPI VJG HQTGKIP UJKRRKPI EQORCPKGU HQT KPVGTPCVKQPCN
companies VTCPURQTVCVKQPQHIQQFU
003 c. Other sea transport Other sea transport services include services that
services are auxiliary to transport and directly provided
for the movement of goods and persons.
0031 Seaport services or Receipts on account of port services during
5GCRQTVGZRGPUGU course of shipment, such services are:
FWTKPIVJGEQWTUGQH C ECTIQ JCPFNKPI EJCTIGU DKNNGF UGRCTCVGN[
UJKROGPV HTQO HTGKIJV
KG NQCFKPI WPNQCFKPI VJCV CTG PQV
ENCUUKſGF CU HTGKIJV UVQTCIG CPF YCTGJQWUKPI
RCEMKPICPFTGRCEMCIKPINCDGNKPIVTCPUHGTTKPI
VQYKPI PQV KPENWFGF KP HTGKIJV UGTXKEGU RKNQVCIG
CPF PCXKICVKQPCN CKF HQT ECTTKGTU VTCHſE EQPVTQN
UCNXCIGQRGTCVKQPUGVEKP$CPINCFGUJ
D1VJGTFWGUCPFHGGUEJCTIGFD[VJGFQOGUVKE
UGC RQTV CWVJQTKV[ HTQO VJG HQTGKIP UJKRRKPI
EQORCPKGUQTVJGKTCIGPVU
0033 (TGKIJVEJCTIGUHQT 4GOKVVCPEGU TGEGKXGF QP CEEQWPV QH HTGKIJV
HTGKIJVHQTYCTFKPICPF EJCTIGU UWEJ CU GPECUJOGPV QH UGC HTGKIJV D[
DTQMGTCIGUGTXKEGU HTGKIJV HQTYCTFGTUŏ QT HTGKIJV CIGPVU QT GZRQTVGT
5GC QT UGC VTCPURQTVCVKQP EQORCPKGU QWV QH UWTRNWU
HTGKIJV KP $CPINCFGUJ CPF TGNCVGF CIGPVUŏ HGGU
QT EQOOKUUKQP CUUQEKCVGF YKVJ RCUUGPIGT CPF
HTGKIJVVTCPURQTVCPFDTQMGTCIGUGTXKEGUGVE#NUQ
KPENWFGFHTGKIJVEQOOKUUKQPEJCTIGUGVE
98
Code-5
Code
Purpose Explanatory Notes
No.
004 d. Special sea Special sea Transportation are:
transportation C5WRRN[QHDWPMGTQKNEQCNRTQXKUKQPUUVQTGUGVE
D /CKPVGPCPEG CPF TGRCKT UGTXKEGU PKG EQXGT
OCKPVGPCPEG CPF TGRCKT YQTM D[ TGUKFGPVU QP
IQQFU VJCV CTG QYPGF D[ VJG PQPTGUKFGPV 6JG
TGRCKTUOC[DGRGTHQTOGFCVVJGUKVGQHVJGTGRCKT
QTGNUGYJGTG
%NGCPKPIQHUGCVTCPURQTVGSWKROGPVKUKPENWFGFKP
VJKUUGTXKEGU
(Constructions are excluded; they are included
under construction)
0040 5WRRN[QHDWPMGTQKN 4GEGKRVU QP CEEQWPV QH UWRRN[ QH DWPMGT QKN
coal, provisions, stores EQCN RTQXKUKQPU UVQTGU GVE VQ HQTGKIP UJKRU KP
GVEVQHQTGKIPUJKRU $CPINCFGUJ
0041 Repair and maintenance 4GEGKRVUQPCEEQWPVQHTGRCKTCPFOCKPVGPCPEG
UGTXKEGUQHHQTGKIP UGTXKEGUQHHQTGKIPUJKRUKP$CPINCFGUJ
UJKRU %NGCPKPIQHUGCVTCPURQTVGSWKROGPVKUKPENWFGF
KPVJKUUGTXKEGU
01 2. Air Transport Transportation services performed by air
transport.
011 a. Passenger
0110 Surplus remittances 5WTRNWUTGOKVVCPEGUTGEGKXGFD[$CPINCFGUJ$KOCP
QHRCUUGPIGT QP CEEQWPV QH UGTXKEGU TGPFGTGF HQT KPVGTPCVKQPCN
UGTXKEGUTGEGKXGFD[ VTCPURQTV QH RCUUGPIGTU UWEJ CU RCUUGPIGT HCTGU
$CPINCFGUJ$KOCP EJCTIGU HQT GZEGUU DCIICIG XGJKENGU QT QVJGT
RGTUQPCN CEEQORCP[KPI GHHGEVU CPF GZRGPFKVWTG
HQTHQQFFTKPMQTQVJGTKVGOUHQTYJKEJRCUUGPIGTU
OCMGGZRGPFKVWTGYJKNGQPDQCTF
0111 %JCTVGT
TGPVCNQH 4GOKVVCPEGUTGEGKXGFQPCEEQWPVQH%JCTVGT
TGPVCN
$CPINCFGUJ$KOCP QH $CPINCFGUJ $KOCP YKVJ ETGY VQ VJG HQTGKIP
CKTNKPGUHQTKPVGTPCVKQPCNECTTKCIGQHRCUUGPIGTU
0112 Surplus remittances Surplus remittances rGEGKXGF D[ $CPINCFGUJK
QHRCUUGPIGT CKTETCHVU
2TKXCVG QP CEEQWPV QH UGTXKEGU TGPFGTGF
UGTXKEGUTGEGKXGFD[ HQT KPVGTPCVKQPCN VTCPURQTV QH RCUUGPIGTU UWEJ CU
$CPINCFGUJKCKTETCHVU RCUUGPIGT HCTGU EJCTIGU HQT GZEGUU DCIICIG
2TKXCVG XGJKENGUQHQVJGTRGTUQPCNCEEQORCP[KPIGHHGEVUCPF
GZRGPFKVWTGHQTHQQFFTKPMQTQVJGTKVGOUHQTYJKEJ
RCUUGPIGTUOCMGGZRGPFKVWTGYJKNGQPDQCTF
99
Code-5
Code
Purpose Explanatory Notes
No.
0113 %JCTVGT
TGPVCNQH 4GOKVVCPEGU TGEGKXGF QP CEEQWPV QH %JCTVGT
$CPINCFGUJKCKTETCHVU
TGPVCN QH $CPINCFGUJK CKTETCHVU YKVJ ETGY D[
2TKXCVG $CPINCFGUJK CKTETCHVU
2TKXCVG HTQO HQTGKIP
CKTNKPGUHQTKPVGTPCVKQPCNECTTKCIGQHRCUUGPIGTU
012 b. Freight
0120 5WTRNWUTGOKVVCPEGUQH 5WTRNWU HTGKIJV TGOKVVCPEGU TGEGKXGF D[
HTGKIJVUGTXKEGUTGEGKXGF $CPINCFGUJ$KOCPHQTKPVGTPCVKQPCNVTCPURQTVCVKQP
D[$CPINCFGUJ $KOCP QHIQQFUKPENWFKPIFGOWTTCIGEJCTIGU
0121 %JCTVGT
TGPVCNQH 4GOKVVCPEGU TGEGKXGF HQT EJCTVGT
TGPVCN QH
$CPINCFGUJ$KOCP $CPINCFGUJ$KOCPYKVJETGYVQVJGHQTGKIPCKTNKPGU
HQTKPVGTPCVKQPCNECTTKCIGQHIQQFU
0122 5WTRNWUTGOKVVCPEGUQH 5WTRNWU TGOKVVCPEGU TGEGKXGF D[ $CPINCFGUJK
HTGKIJVUGTXKEGUTGEGKXGF CKTETCHVU
2TKXCVG HQT KPVGTPCVKQPCN VTCPURQTVCVKQP
D[$CPINCFGUJKCKTETCHVU QHIQQFUKPENWFKPIFGOWTTCIGEJCTIGU
2TKXCVG
0123 %JCTVGT
TGPVCNQH 4GOKVVCPEGU TGEGKXGF HQT EJCTVGT
TGPVCN QH
$CPINCFGUJKCKTETCHVU $CPINCFGUJK CKTETCHVU YKVJ ETGY VQ VJG HQTGKIP
2TKXCVG CKTNKPGUHQTKPVGTPCVKQPCNECTTKCIGQHIQQFU
013 c. Other air transport 1VJGTCKTVTCPURQTVUGTXKEGUKPENWFGUGTXKEGUVJCV
Services CTGCWZKNKCT[VQVTCPURQTVCPFFKTGEVN[RTQXKFGFHQT
VJGOQXGOGPVQHIQQFUCPFRGTUQPU
0130 #KTRQTVUGTXKEGUQT ReceKRVU QP CEEQWPV QH RQTV UGTXKEGU UWEJ
GZRGPUGU services are:
C ECTIQ JCPFNKPI EJCTIGU DKNNGF UGRCTCVGN[
HTQO HTGKIJV
KG NQCFKPI WPNQCFKPI VJCV CTG PQV
ENCUUKſGF CU HTGKIJV UVQTCIG CPF YCTGJQWUKPI
RCEMKPICPFTGRCEMCIKPINCDGNKPIVTCPUHGTTKPI
VQYKPI PQV KPENWFGF KP HTGKIJV UGTXKEGU RKNQVCIG
CPFPCXKICVKQPCNCKFHQTECTTKGTUCKTVTCHſEEQPVTQN
UCNXCIGQRGTCVKQPUGVEKP$CPINCFGUJ
D1VJGTFWGUCPFHGGUEJCTIGFD[VJGFQOGUVKECKT
RQTVCWVJQTKV[HTQOVJGHQTGKIPCKTNKPGUQTVJGKTCIGPVU
0132 (TGKIJVEJCTIGU 4GOKVVCPEGU TGEGKXGF QP CEEQWPV QH HTGKIJV
HTGKIJVHQTYCTFKPICPF EJCTIGU UWEJ CU GPECUJOGPV QH CKT HTGKIJV D[
DTQMGTCIGUGTXKEGU HTGKIJV HQTYCTFGTUŏ QT HTGKIJV CIGPVU QT GZRQTVGT
#KT QT CKT VTCPURQTVCVKQP EQORCPKGU QWV QH UWTRNWU
HTGKIJV KP $CPINCFGUJ CPF TGNCVGF CIGPVUŏ HGGU
QT EQOOKUUKQP CUUQEKCVGF YKVJ RCUUGPIGT CPF
HTGKIJV VTCPURQTV CPF DTQMGTCIG UGTXKEGU #NUQ
HTGKIJVEQOOKUUKQPEJCTIGUGVE
100
Code-5
Code
Purpose Explanatory Notes
No.
014 d. Special Air Special Air Transportation are:
Transportation C5WRRN[QHCXKCVKQPHWGNURTQXKUKQPUGVE
D /CKPVGPCPEG CPF TGRCKT UGTXKEGU PKG EQXGT
OCKPVGPCPEGCPFTGRCKTYQTMD[TGUKFGPVUQPIQQFU
VJCVCTGQYPGFD[VJGPQPTGUKFGPV6JGTGRCKTUOC[
DGRGTHQTOGFCVVJGUKVGQHVJGTGRCKTQTGNUGYJGTG
%NGCPKPIQHVTCPURQTVGSWKROGPVKUKPENWFGFKPVJKU
VTCPURQTVUGTXKEGU
(Constructions are excluded;they are included
under construction)
0140 5WRRN[QHCXKCVKQP 4GEGKRVU QP CEEQWPV QH UWRRN[ QH CXKCVKQP HWGNU
HWGNRTQXKUKQPUGVEVQ RTQXKUKQPUGVEVQHQTGKIPCKTETCHVUKP$CPINCFGUJ
HQTGKIPCKTETCHVU
0141 Repair and maintenance 4GEGKRVU QP CEEQWPV QH TGRCKT CPF OCKPVGPCPEG
UGTXKEGUQHHQTGKIP UGTXKEGUQHHQTGKIPCKTETCHVUKP$CPINCFGUJ
CKTETCHVU %NGCPKPIQHCKTVTCPURQTVGSWKROGPVKUKPENWFGFKP
VJKUUGTXKEGU
02 3. Rail Transport
021 a. Passenger
022 b. Freight
101
Code-5
Code
Purpose Explanatory Notes
No.
023 c. Other rail services
0240 5WRRN[QHHWGNCPF 4GEGKRVU QP CEEQWPV QH UWRRN[ QH HWGN CPF QKN VQ
QKNVQVJGHQTGKIPTCKN VJGHQTGKIPTCKNVTCPURQTV
transport
102
Code-5
Code
Purpose Explanatory Notes
No.
0241 Repair and 4GEGKRVUQPCEEQWPVQHTGRCKTUCPFOCKPVGPCPEG
maintenance services UGTXKEGUFQPGVQHQTGKIPTCKNVTCPURQTVGSWKROGPVU
QHHQTGKIPTCKNVTCPURQTV KP$CPINCFGUJ
GSWKROGPVU %NGCPKPIQHTCKNVTCPURQTVGSWKROGPVKUKPENWFGFKP
VJKUUGTXKEGU
03 4. Road Transport
031 a. Passenger
0310 5WTRNWUTGOKVVCPEGUQH 5WTRNWU TGOKVVCPEGU TGEGKXGF D[ $CPINCFGUJK
RCUUGPIGTUGTXKEGU TQCFVTCPURQTVQPCEEQWPVQHUGTXKEGUTGPFGTGF
HQTKPVGTPCVKQPCNVTCPURQTVQHRCUUGPIGTUUWEJCU
RCUUGPIGT HCTGU EJCTIGU HQT GZEGUU DCIICIG
XGJKENGUQHQVJGTRGTUQPCNCEEQORCP[KPIGHHGEVU
CPFGZRGPFKVWTGHQTHQQFFTKPMQTQVJGTKVGOUHQT
YJKEJ RCUUGPIGTU OCMG GZRGPFKVWTG YJKNG QP
DQCTF
032 b. Freight
0320 5WTRNWUTGOKVVCPEGUQH 5WTRNWUTGOKVVCPEGUTGEGKXGFD[$CPINCFGUJTQCF
HTGKIJVUGTXKEGU VTCPURQTVEQTRQTCVKQPQTEQORCPKGUQWVQHHTGKIJV
GCTPKPIUKPENWFKPIFGOWTTCIGEJCTIGU
033 c. Other road transport
services
0331 Land port services or 4GEGKRVU QP CEEQWPV QH TQCF VTCPURQTVCVKQP
GZRGPUGU UGTXKEGUUWEJUGTXKEGUCTG
C ECTIQ JCPFNKPI EJCTIGU DKNNGF UGRCTCVGN[
HTQO HTGKIJV
KG NQCFKPI WPNQCFKPI VJCV CTG PQV
ENCUUKſGF CU HTGKIJV UVQTCIG CPF YCTGJQWUKPI
RCEMKPICPFTGRCEMCIKPINCDGNKPIVTCPUHGTTKPI
VQYKPI PQV KPENWFGF KP HTGKIJV UGTXKEGU UCNXCIG
QRGTCVKQPUKP$CPINCFGUJ
D1VJGTFWGUCPFHGGUEJCTIGFD[VJGFQOGUVKE
.CPFRQTVCWVJQTKV[HTQOVJGHQTGKIPTQCFVTCPURQTV
CIGPEKGUEQORCPKGU
0332 (TGKIJVEJCTIGU 4GOKVVCPEGU TGEGKXGF QP CEEQWPV QH HTGKIJV
HTGKIJVHQTYCTFKPICPF EJCTIGUUWEJCUGPECUJOGPVQHTQCFHTGKIJVD[
DTQMGTCIGUGTXKEGU HTGKIJV HQTYCTFGTUŏ QT HTGKIJV CIGPVU QT GZRQTVGT
4QCF QT TQCF VTCPURQTVCVKQP EQORCPKGU QWV QH UWTRNWU
HTGKIJV KP $CPINCFGUJ CPF TGNCVGF CIGPVUŏ HGGU
CUUQEKCVGF YKVJ RCUUGPIGT CPF HTGKIJV VTCPURQTV
CPFDTQMGTCIGUGTXKEGU
103
Code-5
Code
Purpose Explanatory Notes
No.
034 d Special road Special road transportation are:
transportation C 5WRRN[ QH HWGN CPF QKN VQ VJG HQTGKIP TQCF
VTCPURQTV
D /CKPVGPCPEG CPF TGRCKT UGTXKEGU PKG EQXGT
OCKPVGPCPEG CPF TGRCKT YQTM D[ TGUKFGPVU QP
IQQFU VJCV CTG QYPGF D[ VJG PQPTGUKFGPV 6JG
TGRCKTUOC[DGRGTHQTOGFCVVJGUKVGQHVJGTGRCKT
QTGNUGYJGTG
%NGCPKPIQHVTCPURQTVGSWKROGPVKUKPENWFGFKPVJKU
VTCPURQTVUGTXKEGU
(Constructions are excluded; they are included
under construction)
0340 5WRRN[QHHWGNCPF 4GEGKRVU QP CEEQWPV QH UWRRN[ QH HWGN CPF QKN VQ
QKNVQHQTGKIPTQCF HQTGKIPTQCFXGJKENGUKP$CPINCFGUJ
XGJKENGU
0341 Repair and maintenance 4GEGKRVU QP CEEQWPV QH TGRCKTU CPF OCKPVGPCPEG
UGTXKEGUQHHQTGKIPTQCF UGTXKEGUFQPGVQHQTGKIPTQCFXGJKENGUKP$CPINCFGUJ
XGJKENGU %NGCPKPIQHTQCFXGJKENGUGSWKROGPVKUKPENWFGF
KPVJKUUGTXKEGU
04 5 Pipeline transport
104
Code-5
Code
Purpose Explanatory Notes
No.
1 TRAVEL Travel covers all goods and services which
are acquired from resident economy by the
non-resident travelers during their stay in the
resident economy (Bangladesh).
A traveler is an individual staying less than on
year in an economy of which he is not a resident
for any purpose other than (a) being stationed
on a military base or with another government
agency of his own government, including
diplomats and other embassy personnel and (b)
accompanying a person mentioned under (a)
as a dependent, or (c) undertaking a productive
activity directly for an entity which is a resident
of an economy other than his own. The one year
rule does not apply to students and medical
patients who remain residents of their own
economy even if their length of stay in another
economy is one year or more. All types of travel
have been categorized under two major heads
(a) business travel and (b) personal travel.
10 1 Business Travel Business travel covers goods and services
acquired for personal use by persons whose
primary purpose of travel is for business.
This category covers travelers going abroad
for all types of business activities, carrier
crews stopping off or laying over, government
GORNQ[GGU QP QHſEKCN VTCXGN GORNQ[GGU QH
KPVGTPCVKQPCN QTICPK\CVKQP QP QHſEKCN DWUKPGUU
employees traveling on behalf of their employer
( except for diplomatic staff etc. employed in
government enclaves, whose expenditure in
their territory of physical location is included
in government goods and services n.i.e.); self-
employed nonresidents traveling for business
purposes; and seasonal, border, and other
short-term workers/ employees doing work for
enterprises which are not resident in the economy
where the work occurs. The business activities
may include production or installation work,
market exploration, commercial negotiations,
missions, conference, conventions, other
meetings, or other business purposes on behalf
of an enterprise resident in another economy.
105
Code-5
Code
Purpose Explanatory Notes
No.
101 a 1HſEKCN6TCXGN
103 c 0QPQHſEKCN6TCXGN
106
Code-5
Code
Purpose Explanatory Notes
No.
104 d Others Business
Travel
1040 1VJGTUDWUKPGUUVTCXGN 4GEGKRVU HTQO QVJGTU DWUKPGUU VTCXGNGT UWEJ CU
ECTTKGTETGYUUVQRRKPIQHHQTNC[KPIQXGTUGCUQPCN
DQTFGTCPFQVJGTUJQTVVGTOYQTMGTUGORNQ[GGU
FQKPIYQTMHQTGPVGTRTKUGUYJKEJCTGPQVTGUKFGPV
KPVJGGEQPQO[YJGTGVJGYQTMQEEWTU
#NUQKPENWFGFCTGTGEGKRVUHTQOVTCXGNGTUCICKPUV
KPVGTPCVKQPCNETGFKVECTFU
11 2 Personal Travel This category covers travelers (other than
business travel) who visit for activities such as
vacations/holidays, participation in sports and
other recreational and cultural activities, visits
with relatives and friends etc. and for pilgrimage,
educational and health-related purposes, Also
included in this category are government
employees on leave in an economy other than
that in which they are resident or stationed and
tourist/travelers i.e. those visiting a country
“en route” to another destination.
111 a Health Related Travel
1110 /GFKECN VTCXGN D[ PQP 4GEGKRVU HTQO PQPTGUKFGPV RCVKGPVU HQT OGFKECN
resident patients VTGCVOGPVKP$CPINCFGUJ
KGOGFKECNUGTXKEGUQVJGT
JGCNVJECTGHQQFCEEQOOQFCVKQPNQECNVTCPURQTVGVE
aESWKTGFD[VJQUGVTCXGNKPIHQTOGFKECNTGUQPU
#NUQKPENWFGFCTGTGEGKRVUHTQOVTCXGNGTUCICKPUV
KPVGTPCVKQPCNETGFKVECTFU
112 b Education Related
1120 Students 4GEGKRVU QP CEEQWPV QH GFWECVKQP QH HQTGKIP
UVWFGPVUUVWF[KPIKP$CPINCFGUJ
KGVWKVKQPHQQF
CEEQOOQFCVKQPNQECNVTCPURQTVJGCNVJUGTXKEGU
GVECESWKTGFD[PQPTGUKFGPVUVWFGPVU
#NUQKPENWFGFCTGTGEGKRVUHTQOVTCXGNGTUCICKPUV
KPVGTPCVKQPCNETGFKVECTFU
1121 6TCKPGGU QVJGT VJCP 4GEGKRVU QP CEEQWPV QH VTCKPKPI GZRGPFKVWTG QH
QHſEKCNU QH IQXGTPOGPV HQTGKIPVTCKPGGUKP$CPINCFGUJQVJGTVJCPQHſEKCNU
CPF UGOKIQXGTPOGPV IQXGTPOGPVCPFUGOKIQXGTPOGPVQTICPK\CVKQPU
QTICPK\CVKQPU #NUQKPENWFGFCTGTGEGKRVUHTQOVTCXGNGTUCICKPUV
KPVGTPCVKQPCNETGFKVECTFU
107
Code-5
Code
Purpose Explanatory Notes
No.
113 c. Other Travel
1130 6QWTKUVU
HQTGKIP 4GEGKRVUHTQOHQTGKIPVQWTKUVUYJQXKUKV$CPINCFGUJ
HQTTGETGCVKQPQTXCECVKQP
#NUQKPENWFGFCTGTGEGKRVUHTQOVTCXGNGTUCICKPUV
KPVGTPCVKQPCNETGFKVECTFU
1131 'ZEWTUKQPKUVU #NN HQTGKIP GZEJCPIG TGEGKRVU HTQO GZEWTUKQPKUVU
UWEJCUITQWRUVWF[VQWTGVE
#NUQKPENWFGFCTGTGEGKRVUHTQOVTCXGNGTUCICKPUV
KPVGTPCVKQPCNETGFKVECTFU
1132 4GNKIKQWUVTCXGN 4GEGKRVU HTQO PQPTGUKFGPVU QP CEEQWPV QH
QDUGTXCPEG QH TGNKIKQWU CEVKXKVKGU UWEJ CU VCDNKE
LJCOCVRKNITKOCIGGVEKP$CPINCFGUJ
#NUQKPENWFGFCTGTGEGKRVUHTQOVTCXGNGTUCICKPUV
KPVGTPCVKQPCNETGFKVECTFU
1133 Sports and cultural 4GEGKRVUHTQOHQTGKIPRCTVKEKRCPVUHQTRCTVKEKRCVKQP
activities KP URQTVKPI GXGPVU CPF EWNVWTCN CEVKXKVKGU GVE KP
$CPINCFGUJ
#NUQKPENWFGFCTGTGEGKRVUHTQOVTCXGNGTUCICKPUV
KPVGTPCVKQPCNETGFKVECTFU
1134 2CUUCIGOQPG[ 4GEGKRVUQPCEEQWPVQHRCUUCIGOQPG[
TGRCVTKCVGFD[EQPUVTWEVKQPGPIKPGGTKPI
EQORCPKGUſTOUVTCXGNCIGPVUGVEKP
$CPINCFGUJJCXKPIVJGKTQHſEGUCDTQCF
+PENWFKPITGKODWTUGOGPVQHCKTVKEMGVQHETGYUŏD[
VJGCIGPV
1136 %QUVQHVKEMGVRCUUCIGU %QUV QH VKEMGV GPECUJOGPV QT RCUUCIG RCKF
QWVUKFG9CIG'CTPGTUŏ CICKPUVGPECUJOGPVEGTVKſECVGUFTCYPQPRTKXCVG
#EEQWPV HQTGKIP EWTTGPE[ CEEQWPVU OCKPVCKPGF QWVUKFG
YCIGGCTPGTUCEEQWPV
1137 1VJGTVTCXGNPKG 4GEGKRVUQPCEEQWPVQHVTCXGNKVGOUPQVKPENWFGF
GNUGYJGTGUWEJCU
C8KUKVUYKVJTGNCVKXGUCPFHTKGPFU
D%QUVQHVKEMGVGPECUJOGPVQTRCUUCIGUWPFGT
9CIG'CTPGTUŏGVE
E 6TCXGN TGNCVGF HQTGKIP GZEJCPIG OCTIKP QT
EQOOKUUKQP TGEGKRVU HQT JQVGN DQQMKPI VQWT
QRGTCVQTUVTCXGNCIGPVQVJGTRTQXKFGTGVEKP
$CPINCFGUJKUKPENWFGFKPVJKUEQFG
#NUQKPENWFGFCTGTGEGKRVUHTQOVTCXGNGTUCICKPUV
KPVGTPCVKQPCN ETGFKV ECTFU CPF TGKODWTUGOGPV QH
VTCXGNEQUV
108
Code-5
Code
Purpose Explanatory Notes
No.
1138 /KUEGNNCPGQWU /KUEGNNCPGQWU 4GHWPFU HTQO $CPINCFGUJK
4GHWPFUHTQO VTCXGNGTUUWEJCU
$CPINCFGUJKVTCXGNGT C4GVWTPQHVWKVKQPHGGUGVE.
D 4GEQPXGTUKQP QH HQTGKIP EWTTGPE[ HTQO
$CPINCFGUJK VQWTKUV
WUG EQWPVT[ EQFG NCUV
XKUKVKPIEQWPVT[
109
Code-5
Code
Purpose Explanatory Notes
No.
2010 6GNGRJQPGVGNGZ 4GEGKRVU QP CEEQWPV QH VGNGEQOOWPKECVKQP
VGNGITCOTCFKQCPF UGTXKEGUGPEQORCUUVJGDTQCFECUVQTVTCPUOKUUKQP
VGNGXKUKQPECDNG QH UQWPF KOCIGU FCVC QT QVJGT KPHQTOCVKQP D[
transmission, radio VGNGRJQPG VGNGZ VGNGITCO TCFKQ CPF VGNGXKUKQP
and television satellite, ECDNGVTCPUOKUUKQPTCFKQCPFVGNGXKUKQPUCVGNNKVG
electronic mail, GNGEVTQPKEOCKNHCEUKOKNGGVEKPENWFKPIDWUKPGUU
HCEUKOKNGGVEOQDKNG PGVYQTM UGTXKEGU VGNGEQPHGTGPEKPI CPF UWRRQTV
telecommunications UGTXKEGUCPFUCVGNNKVGECDNGUWDUETKRVKQP
services, internet #NUQ KPENWFGF CTG OQDKNG VGNGEQOOWPKECVKQPU
DCEMDQPGUGTXKEGUCPF UGTXKEGU KPVGTPGV DCEMDQPG UGTXKEGU CPF QPNKPG
QPNKPGCEEGUUUGTXKEGU CEEGUUUGTXKEGUKPENWFKPIRTQXKUKQPQHCEEGUUVQ
VJGKPVGTPGV
201 D postal and courier
services
2011 Postal services 4GEGKRVU HTQO HQTGKIP RQUV QHſEGU HQT RKEMWR
VTCPURQTV CPF FGNKXGT[ QH NGVVGTU PGYURCRGTU
RGTKQFKECNU DTQEJWTGU CPF QVJGT RTKPVGF OCVVGTU
CPF QH RCTEGNU RCEMCIGU KPENWFKPI RQUV QHſEG
EQWPVGT
UWEJCUUCNGUQHUVCORUOQPG[QTFGTU
RQUVGTGUVCPVGUGTXKEGUVGNGITCOUGTXKEGUGVE
CPF OCKNDQZ TGPVCN UGTXKEGU D[ PCVKQPCN RQUVCN
CFOKPKUVTCVKQPU
110
Code-5
Code
Purpose Explanatory Notes
No.
211 a Construction
services
2110 %QPUVTWEVKQPYQTM %QPUVTWEVKQP UGTXKEGU EQXGTU VJG ETGCVKQP
HQTPQPTGUKFGPVUD[ TGPQXCVKQP TGRCKT QT GZVGPUKQP QH ſZGF CUUGVU
TGUKFGPVGPVGTRTKUGU KPVJGHQTOQHDWKNFKPIUNCPFKORTQXGOGPVUQHCP
GPIKPGGTKPI PCVWTG CPF QVJGT UWEJ GPIKPGGTKPI
EQPUVTWEVKQPUCUTQCFUDTKFIGFCOUGVE+VCNUQ
includes related installation (such as installation
services for telephone network equipment) and
CUUGODN[ YQTM +V KPENWFGU UKVG RTGRCTCVKQP CPF
IGPGTCNEQPUVTWEVKQPCUYGNNCUURGEKCNK\GFUGTXKEGU
UWEJCURCKPVKPIRNWODKPICPFFGOQNKVKQP+VCNUQ
KPENWFGU OCPCIGOGPV QH EQPUVTWEVKQP RTQLGEVU
4GRCKTU QH TCKNYC[ HCEKNKVKGU JCTDQTU CPF CKTſGNF
HCEKNKVKGUKPENWFGFKPEQPUVTWEVKQP
4GOKVVCPEGUTGEGKXGFHTQOCDTQCFHQTUWEJYQTM
CTGVQDGTGRQTVGFWPFGTVJKUEQFG
2112 Goods and 4GOKVVCPEGUTGEGKXGFHTQOCDTQCFHQTIQQFUCPF
UGTXKEGUCESWKTGF UGTXKEGUCESWKTGFKPVJGEQORKNKPIGEQPQO[HTQO
KPVJGEQORKNKPI TGUKFGPV GPVGTRTKUG D[ PQPTGUKFGPV EQPUVTWEVKQP
GEQPQO[HTQO enterprises
resident enterprise
D[PQPTGUKFGPV
construction
enterprises
111
Code-5
Code
Purpose Explanatory Notes
No.
221 a Marine Insurance Marine insurance (Direct insurance ) is a Non-
( Non-life insurance) life insurance .
2210 Premium, 4GEGKRVU QP CEEQWPV QH RTGOKWO EQPVTKDWVKQPU
EQPVTKDWVKQPU UWRRNGOGPVU DGPGſVU ENCKOU GVE D[ KPUWTCPEG
UWRRNGOGPVUDGPGſVU EQORCPKGU QT RQNKE[JQNFGTU /CTKPG #NUQ
ENCKOUGVE/CTKPG EQXGTGF 6TGCVKGU CPF UVCPFKPI QRGP EQXGT
UGVVNGOGPVQHCEEQWPVU/CTKPG
222 b Non-Marine Non-Marine (Direct insurance) are Non-life
Insurance insurance covers accident and health; term
( Non-life insurance) NKHGCXKCVKQPCPFQVJGTVTCPURQTVſTGCPFQVJGT
property damage; pecuniary loss; general
liability; and credit insurance .
Receipts on account of premium, contributions,
UWRRNGOGPVU DGPGſVU ENCKOU TGVWTP HQT C
lump sum at the end of the policy ( for non-
life insurance- Non-Marine) / return for a lump
sum at the beginning of the policy (annuities)
etc. by insurance companies or policyholders-
Non-life insurance- Non-Marine .
2220 Premium, 4GEGKRVU QP CEEQWPV QH RTGOKWO EQPVTKDWVKQPU
EQPVTKDWVKQPU UWRRNGOGPVU DGPGſVU ENCKOU TGVWTP HQT C
supplements , NWOR UWO CV VJG GPF QH VJG RQNKE[
HQT PQPNKHG
DGPGſVUENCKOU KPUWTCPEG 0QP/CTKPG TGVWTP HQT C NWOR UWO
GVE0QP/CTKPG CV VJG DGIKPPKPI QH VJG RQNKE[
CPPWKVKGU GVE D[
+PUWTCPEG
0QPNKHG KPUWTCPEG EQORCPKGU QT RQNKE[JQNFGTU 0QPNKHG
KPUWTCPEG KPUWTCPEG 0QP/CTKPG 5WEJ CU CEEKFGPV CPF
JGCNVJ VGTO NKHG CXKCVKQP CPF QVJGT VTCPURQTV
ſTG CPF QVJGT RTQRGTV[ FCOCIG RGEWPKCT[ NQUU
IGPGTCNNKCDKNKV[CPFETGFKVKPUWTCPEG
112
Code-5
Code
Purpose Explanatory Notes
No.
224 d Merchandise or Freight insurance is a form of non-life
Freight Insurance insurance that raise particular issues. It is
also direct insurance.
2240 RTGOKWOEQPVTKDWVKQPU 4GEGKRVU QP CEEQWPV QH HTGKIJV KPUWTCPEG RTGOKWOU
UWRRNGOGPVUDGPGſVU ENCKOUGVERC[CDNGQPKPVGTPCVKQPCNVTCFGFIQQFU
ENCKOUGVE/GTEJCPFKUG KG RTGOKWO ENCKOU GVE HQT OGTEJCPFKUG QT
QT(TGKIJV+PUWTCPEG HTGKIJVKPUWTCPEG HQT OQXCDNG IQQFU FWTKPI VJG
EQWTUGQHUJKROGPV
225 e Re-insurance
113
Code-5
Code
Purpose Explanatory Notes
No.
23 4 Financial Services (KPCPEKCN UGTXKEGU EQXGT ſPCPEKCN KPVGTOGFKCT[
and auxiliary services (except those of insurance
enterprise and pension fund services), conducted
between residents and non-residents. These
services include those usually provided by banks
CPF QVJGT ſPCPEKCN EQTRQTCVKQPU They include
deposit taking and lending, letters of credit,
credit card services, bankers acceptances, lines
QH ETGFKV ſPCPEKCN NGCUKPI CPF HQTGKIP GZEJCPIG
transactions, commissions and charges related to
ſPCPEKCNNGCUKPIQVJGTHGGUTGNCVGFVQVTCPUCEVKQPU
in securities factoring, underwriting, and clearing
QHRC[OGPVU#NUQKPENWFGFCTGſPCPEKCNCFXKUQT[
UGTXKEGU EWUVQF[ QH ſPCPEKCN CUUGVU QT DWNNKQP
ſPCPEKCNCUUGVOCPCIGOGPVOQPKVQTKPIUGTXKEGU
liquidity provision services, risk assumption
services other than insurance, merger and
acquisition services, credit rating services, stock
exchange services, and trust services, brokerage,
placement of issues, redemptions, arrangements
of swaps, options and other hedging instruments,
commission of commodity futures traders; and
UGTXKEGU TGNCVGF VQ CUUGVU OCPCIGOGPV ſPCPEKCN
market operational and regulatory services,
security custody services etc.
231 a Bank Commission Bank Commission and Charges include deposit
and Charges, taking and lending, letters of credit, credit
Deposits, Lending card services, bankers acceptances, lines of
and Other fees. ETGFKV ſPCPEKCN NGCUKPI CPF HQTGKIP GZEJCPIG
transactions, commissions and charges related to
ſPCPEKCNNGCUKPIQVJGTHGGUTGNCVGFVQVTCPUCEVKQPU
in securities factoring, underwriting, and clearing
QHRC[OGPVU#NUQKPENWFGFCTGſPCPEKCNCFXKUQT[
UGTXKEGU EWUVQF[ QH ſPCPEKCN CUUGVU QT DWNNKQP
ſPCPEKCNCUUGVOCPCIGOGPVOQPKVQTKPIUGTXKEGU
liquidity provision services, risk assumption
services other than insurance, merger and
acquisition services, credit rating services, stock
exchange services, and trust services, brokerage,
placement of issues, redemptions, arrangements
of swaps, options and other hedging instruments,
commission of commodity futures traders; and
UGTXKEGU TGNCVGF VQ CUUGVU OCPCIGOGPV ſPCPEKCN
market operational and regulatory services,
security custody services etc.
114
Code-5
Code
Purpose Explanatory Notes
No.
2310 $CPM %QOOKUUKQP CPF 4GEGKRVU QH DCPMU QRGTCVKPI KP $CPINCFGUJ
%JCTIGU HTQOVJGKTQHſEGUCPFEQTTGURQPFGPVUCDTQCFQP
CEEQWPVQH(KPCPEKCN5GTXKEGUUWEJCU
C %QOOKUUKQP ECDNG EJCTIGU FKHHGTGPEG KP
GZEJCPIGTCVGUGVECPFHGGUCUUQEKCVGFYKVJNGVVGTQH
ETGFKVDCPMGTUCEEGRVCPEGUNKPGUQHETGFKV%JCTIG
QHETGFKVTGRQTVHGGUſPCPEKCNNGCUKPIWPFGTYTKVKPIU
EQOOKUUKQPU CPF HGGU RCKF HQT VJG CTTCPIGOGPV
QH ſPCPEKCN FGTKXCVKXG EQPVTCEVU CPF CP[ V[RG QH
IWCTCPVGG CPF UGEWTKVKGU TGNCVGF UGTXKEGU ETGFKV
ECTF TGNCVGF EJCTIG CPF CTTCPIGOGPVU QH UYCRU
QRVKQPCPFQVJGTJGFIKPIKPUVTWOGPVUGVE
D RQUVCN IKTQ $CPMKPI CPF UCXKPIU CEEQWPV
UGTXKEGU
115
Code-5
Code
Purpose Explanatory Notes
No.
232 b 1VJGTſPCPEKCN5GTXKEGU
2320 4GHWPFUCPFTGDCVGU 4GEGKRVU QP CEEQWPV QH NQUU KP YGKIJVU SWCNKV[
ENCKOUCPFFKHHGTGPEGKPRTKEGUGVE
2321 4GEGKRVUQHGCTPGUVOQPG[ &GRQUKVU QH CP[ V[RG QH GCTPGUV OQPG[ TGEGKXGF
HTQOCDTQCFD[PQPTGUKFGPVGPVGTRTKUGUſTOUGVE
24 5 Computer and Information %QORWVGT CPF KPHQTOCVKQP UGTXKEGU KU FGſPGF KP
Services terms of the nature of the services, not the method
of delivery. Only amounts payable for transmission
should be included under downloaded content
should be included in the appropriate item (such as
computer, information, audiovisual, etc. services).
It covers computer data and news related services
including data base, data processing, hardware
consultancy, software implementation, maintenance
and repair of computers and peripheral equipments
and news agency services.
241 a Computer Services Computer services consist of hardware and software-
related services and data-processing services.
(Excluded from computer services are computer
VTCKPKPI EQWTUGU PQV FGUKIPGF HQT C URGEKſE
user (which are included in other personal,
cultural, and recreational services) Charges
for licenses to reproduce and/or distribute
software, which are included in charges for the
use of intellectual property are also excluded.
Leasing of computers without an operator is
included in operational leasing.)
2410 Computer data Receipts on CEEQWPV QH EQORWVGT FCVC GPVT[ CPF
RTQEGUUKPICPF RTQEGUUKPICPFJQUVKPIUGTXKEGUUWEJCUFCVCGPVT[
JQUVKPIUGTXKEGU ECNNEGPVTGITCRJKEFGUKIPEQORWVGTCKFGFFGUKIP
FTCYKPI
%#& CPF EQORWVGT CKFGF GPIKPGGTKPI
+6'PCDNGF5GTXKEGU
FKIKVCN
QP NKPG OQDKNG GVE EQPVGPV FGXGNQROGPV
CPF OCPCIGOGPV CPKOCVKQP
& CPF & )+5
OGFKECN VTCPUETKRVKQP YGD UKVG UGTXKEGU YGD
CFXGTVKUGOGPVTGOQVG+6OCKPVGPCPEG+6UWRRQTV
CPFUQHVYCTGOCKPVGPCPEG$21
$WUKPGUU2TQEGUU
1WVUQWTEKPIVCDWNCVKQPCPFRTQEGUUKPIQPCVKOG
UJCTKPIDCUKUYGDRCIGJQUVKPIUGTXKEGU
KGVJG
RTQXKUKQP QH UGTXGT URCEG QP VJG KPVGTPGV VQ JQUV
ENKGPVUŏ YGD RCIG CPF RTQXKUKQP QH CRRNKECVKQPU
CPF EQORWVGT HCEKNKVKGU OCPCIGOGPV RTQXKFGF VQ
PQPTGUKFGPVCPF+6'5UGTXKEGU
116
Code-5
Code
Purpose Explanatory Notes
No.
2411 %QORWVGTEQPUWNVCPE[ 4GEGKRVU QP CEEQWPV QH *CTFYCTG CPF UQHVYCTG
UGTXKEGUKG EQPUWNVCPE[CPFKORNGOGPVCVKQPUGTXKEGU
*CTFYCTGCPF 6GEJPKECNEQPUWNVCPE[UGTXKEGUTGNCVGFVQUQHVYCTG
UQHVYCTGEQPUWNVCPE[ CPCN[UKU FGUKIP CPF RTQITCOOKPI QH U[UVGOU
implementation TGCF[ VQ WUG
KPENWFKPI YGD RCIG FGXGNQROGPV
UGTXKEGUCPF6GEJPKECN CPF FGUKIP U[UVGOU OCKPVGPCPEG CPF QVJGT
EQPUWNVCPE[UGTXKEGU UWRRQTV UGTXKEGU UWEJ CU VTCKPKPI RTQXKFGF CU
TGNCVGFVQUQHVYCTG RCTVQHEQPUWNVCPE[RTQXKFGFVQPQPTGUKFGPV
&CVC TGEQXGT[ UGTXKEGU RTQXKUKQP QH CFXKEG CPF
CUUKUVCPEGQPOCVVGTUTGNCVGFVQVJGOCPCIGOGPV
QHEQORWVGTTGUQWTEGU
2412 'ZRQTV QH EQORWVGT RecGKRVUQPCEEQWPVQHGZRQTVQHEQORWVGTUQHVYCTG
UQHVYCTG HTQOCDTQCF5WEJCUUCNGUQHEWUVQOK\GFUQHVYCTG
JQYGXGTFGNKXGTGFVJGFGXGNQROGPVRTQFWEVKQP
UWRRN[CPFFQEWOGPVCVKQPQHEWUVQOK\GFUQHVYCTG
KPENWFKPI QRGTCVKPI U[UVGOU OCFG VQ QTFGT HQT
URGEKſE WUGT PQPEWUVQOK\GF
OCUURTQFWEGF
UQHVYCTG FQYPNQCFGF QT QVJGTYKUG GNGEVTQPKECNN[
FGNKXGTGFQTCUKPINGRC[OGPV
2413 Installation, 4GEGKRVU QP CEEQWPV QH VJG OCPCIGOGPV QH
maintenance and UWDEQPVTCEVGF EQORWVGT UGTXKEGU KPUVCNNCVKQP
TGRCKTUQHEQORWVGTU KPENWFKPI KPUVCNNCVKQP QH OCKPHTCOGU CPF EGPVTCN
CPFRGTKRJGTCN EQORWVKPI WPKVU OCKPVGPCPEG CPF TGRCKTU QH
GSWKROGPVUGTXKEGU EQORWVGTUCPFRGTKRJGTCNGSWKROGPV
242 b Information Services Information Services include news agency
services, direct non-bulk subscriptions to
newspapers and periodical other information
provision services etc.
Excluded bulk newspapers and periodicals
which are included under general
merchandise.
2420 4GOWPGTCVKQPQH 'CTPKPIU QH LQWTPCNKUVU CPF YTKVGTU QP CEEQWPV
LQWTPCNKUVUCWVJQTU QH VJGKT EQPVTKDWVKQP KP HQTGKIP OCIC\KPGU PGYU
RCRGTUGVE
2421 0GYUCIGPVUCPF 4GOKVVCPEGUTGEGKXGFD[$CPINCFGUJKPGYUCIGPE[
correspondents UWEJCUVJGRTQXKUKQPQHPGYURJQVQITCRJUCPF
CIGPE[UGTXKEGU HGCVWTGCTVKENGUVQVJGOGFKCHTQOCDTQCFHQTVJGKT
UGTXKEGU
117
Code-5
Code
Purpose Explanatory Notes
No.
2422 5WDUETKRVKQP VQ PGYU 4GEGKRVU QP CEEQWPV QH FKTGEV PQPDWNM
papers and periodicals UWDUETKRVKQPU VQ PGYURCRGTU CPF RGTKQFKECNU
YJGVJGTD[OCKNGNGEVTQPKEVTCPUOKUUKQPQTQVJGT
OGCPU QVJGT QPNKPG EQPVGPV RTQXKUKQP UGTXKEGU
CPFNKDTCT[CPFCTEJKXGUGTXKEGUVQFQOGUVKEPGYU
RCRGTUCPFRGTKQFKECNUD[PQPTGUKFGPVUCDTQCF
2510 4Q[CNVKGU CPF .KEGPUG 4GEGKRVU CUUQEKCVGF YKVJ VJG CWVJQTK\GF WUG QH
HGGU KPVCPIKDNGPQPRTQFWEGFPQPſPCPEKCNCUUGVUCPF
RTQRTKGVCT[ TKIJVU UWEJ CU RCVGPVU EQR[TKIJVU
VTCFG OCTMU KPFWUVTKCN RTQEGUUGU CPF FGUKIP
KPENWFKPI VTCFG UGETGVU GVE CPF YKVJ VJG WUG
VJTQWIJNKEGPUKPICITGGOGPVQHRTQFWEGFQTKIKPCNU
QT RTQVQV[RGU UWEJ CU EQR[TKIJVU QP DQQMU CPF
OCPWUETKRVU NKEGPUG HGG QH EQORWVGT UQHVYCTG
1TKIKPCNUCPFQYPGTUJKRTKIJVUHQTUQHVYCTGU[UVGOU
CPF CRRNKECVKQPU EKPGOCVQITCRJKE YQTMU CPF
UQWPF TGEQFKPI UQWPF NKXG RGTHQTOCPEGU CPF
VGNGXKUKQPECDNGUCVGNNKVGDTQCFECUVſNOUTGNCVGF
TKIJVUCPFETGFKVECTFXKUCECTFNKEGPUGHGGUGVE
118
Code-5
Code
Purpose Explanatory Notes
No.
26 7 Personal, cultural Personal, cultural and recreational services cover
and recreational (i) audio visual and related services and
services (ii) Other Personal, cultural and recreational services.
6JG ſTUV EQORTKUGU UGTXKEGU CPF CUUQEKCVGF HGGU
TGNCVGFVQVJGRTQFWEVKQPQHOQVKQPRKEVWTGU
QPſNO
or video tape),radio and television programs(live or
on tape) and musical recordings. Included are, fees
received by resident actors, directors, producers etc.
for productions abroad. The second comprises other
cultural and recreational services’ fees such as those
associated with museums, libraries, archives and
other cultural, sporting and recreational activities.
262 a Audio Visuals
2620 #WFKQ8KUWCNCPF 4GEGKRVUQPCEEQWPVQHHGGUCUUQEKCVGFYKVJVJG
related services RTQFWEGFQHOQVKQPRKEVWTGU
QPſNOQTXKFGQVCRG
FKUMQTVTCPUOKVVGFGNGEVTQPKECNN[GVETCFKQCPF
VGNGXKUKQPRTQITCOU
NKXGQTQPVCRGCPFOWUKECN
TGEQTFKPIU GVE 5WEJ HGGU VJQUG TGEGKXGF D[
TGUKFGPV CEVQTU FKTGEVQTU RTQFWEGTU GVE HQT
RTQFWEVKQP CDTQCF #NUQ KPENWFGF TGEGKXCDNG
HQT TGPVCNU QH CWFKQXKUWCN CPF TGNCVGF RTQFWEVU
CPF EJCTIGU HQT CEEGUU VQ GPET[RVGF VGNGXKUKQP
EJCPPGNU
UWEJCUECDNGCPFUCVGNNKVGUGTXKEGU
263 b Other personal, Other personal, cultural and recreational
cultural and services include health services, education
recreational services services, and other.
2630 1VJGTRGTUQPCN 4GEGKRVUQPCEEQWPVQHHGGUCUUQEKCVGFYKVJ
cultural and C*GCNVJUGTXKEGURTQXKFGFD[JQURKVCNUFQEVQTU
recreational services nurses and paramedical and similar personnel,
CU YGNN CU NCDQTCVQT[ CPF UKOKNCT UGTXKEGU
YJGVJGTTGPFGTGFTGOQVGN[QTQPUKVG
D'FWECVKQPUGTXKEGUEQORTKUGUGTXKEGUTGNCVKPI
VQGFWECVKQPUWEJCUEQTTGURQPFGPEGEQWTUGU
CPFGFWECVKQPXKCVGNGXKUKQPQTVJGKPVGTPGVCU
YGNNCUD[VGCEJGTUGVEYJQUWRRN[UGTXKEGU
FKTGEVN[KPJQUVGEQPQOKGU
E1VJGTEWNVWTCNCPFTGETGCVKQPCNUGTXKEGUUWEJ
CUVJQUGCUUQEKCVGFYKVJOWUGWOUNKDTCTKGU
CTEJKXGUCPFQVJGTEWNVWTCNURQTVKPIUGTXKEGU
EJCTIGUQHNQVVGT[QTICODNKPICPFTGETGCVKQPCN
CEVKXKVKGU6JGHGGUCPFRTK\GUQHURQTVURGQRNG
CVJNGVGUGVECTGKPENWFGF
F4GHWPFQHUWEJCDQXGUGTXKEGUKGTGHWPFQH
CRRNKECVKQPHGGUCFXCPEGCFOKUUKQPHGGUGVE
119
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Code
Purpose Explanatory Notes
No.
27 8 Other Business Other business services cover various categories
Services of services transactions between residents
and non-residents other than those mentioned
above. It comprises
(i) merchanting and other trade related services
(ii) operational leasing
(iii) miscellaneous business, professional,
management consulting and technical services.
271 a Merchanting and
Other Trade Services
2710 /GTEJCPVKPIUGTXKEGU 4GEGKRVUQPCEEQWPVQHOGTEJCPVKPIEQXGTGCTPKPIU
QPIQQFUVTCPUCEVKQPUQHTGUKFGPVOGTEJCPVYKVJ
C PQPTGUKFGPV /GTEJCPVKPI KU FGſPGF CU VJG
RWTEJCUG QH IQQFU D[ C TGUKFGPV HTQO C PQP
TGUKFGPV CPF UWDUGSWGPV TGUCNG QH VJG IQQFU VQ
CPQVJGT PQPTGUKFGPV YKVJQWVVJGIQQFU GPVGTKPI
QTNGCXKPIVJGEQORKNKPIGEQPQO[6JGFKHHGTGPEG
DGVYGGP VJG XCNWG QH VJG IQQFU YJGP CESWKTGF
CPFVJGXCNWGYJGPUQNFKUVQDGTGEQTFGFCUVJG
XCNWGQHVJGOGTEJCPVKPIUGTXKEGURTQXKFGF
2711 1VJGTVTCFGTGNCVGF 4GEGKRVUQHHGGUCPFEQOOKUUKQPUQPCEEQWPVQH
services UGTXKEGURGTHQTOGFD[TGUKFGPVCIGPVUOGTEJCPVU
EQOOQFKV[ DTQMGTU FGCNGTU CWEVKQPGGTU CPF
EQOOKUUKQPCIGPVUGVEKPEQPPGEVKQPYKVJIQQFU
VTCPUCEVKQPUDGVYGGPTGUKFGPVCPFPQPTGUKFGPV
272 b Operational Leasing
2720 1RGTCVKQPCN.GCUKPI 4GEGKRVU QP CEEQWPV QH TGUKFGPVPQPTGUKFGPV
TGPVCN%JCTVGTQH VTCPUCEVKQPU CUUQEKCVGF YKVJ CU QRGTCVKQPCN
UJKRUCKTETCHVUCPF NGCUKPI
QVJGT VJCP ſPCPEKCN NGCUKPI UWEJ CU
QVJGTVTCPURQTVCVKQP EJCTVGTQHUJKRUCKTETCHVUCPFQVJGTVTCPURQTVCVKQP
GSWKROGPV GSWKROGPVUWEJCUTCKNYC[ECTUEQPVCKPGTUCPF
TKIUYKVJQWVETGY
YKVJQWVQRGTCVQTU
2721 1RGTCVKQPCN.GCUKPI 4GEGKRVU QP CEEQWPV QH TGUKFGPVPQPTGUKFGPV
TGPVCN#P[V[RGUQH VTCPUCEVKQPU CUUQEKCVGF YKVJ CU QRGTCVKQPCN
GSWKROGPVYKVJQWVYKVJ NGCUKPI
QVJGT VJCP ſPCPEKCN NGCUKPI UWEJ CU
CPQRGTCVQTKPENWFKPI TGEGKRVUTGNCVKPIVQQVJGTCP[V[RGUQHGSWKROGPV
computers and YKVJQWV YKVJ CP QRGTCVQT KPENWFKPI EQORWVGTU
telecommunications CPFVGNGEQOOWPKECVKQPUGSWKROGPV
GSWKROGPV
120
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Code
Purpose Explanatory Notes
No.
273 c Misc. Business
professional and
management
consulting services,
and Technical Services
2730 .GICNHGGUCPF 4GEGKRVU QH HGGU QP CEEQWPV QH NGICN CFXKEG
RTQHGUUKQPCNHGGU RTQXKFGF D[ TGUKFGPV RTQHGUUKQPCN NCY[GTU EQWTV
HGGUGVE
2731 #EEQWPVKPICWFKVKPI 4GEGKRVUQHHGGUQPCEEQWPVQHCEEQWPVKPICWFKVKPI
DQQMMGGRKPICPFVCZ DQQMMGGRKPICPFVCZEQPUWNVCVKQPUGTXKEGU
EQPUWNVCVKQPUGTXKEGU
2732 $WUKPGUUCPF 4GEGKRVU QH HGGU QP CEEQWPV QH DWUKPGUU CPF
OCPCIGOGPV OCPCIGOGPV EQPUWNVCPE[ CPF RWDNKE TGNCVKQP
EQPUWNVCPE[RWDNKE UGTXKEGU
relation services #NUQKPENWFGFOCPCIGOGPVEQPUWNVCPE[RTQXKFGF
D[VJGRCTGPVGPVGTRTKUGVQVJGKTCHſNKCVGFGPVGTRTKUG
CDTQCF
2733 #FXGTVKUGOGPV 4GEGKRVU QP CEEQWPV QH CFXGTVKUGOGPV UGTXKEGU
EJCTIGUOCTMGV UWEJ CU FGUKIP ETGCVKQP CPF OCTMGVKPI QH
TGUGCTEJCPFRWDNKE CFXGTVKUGOGPVU D[ CFXGTVKUKPI CIGPEKGU OGFKC
QRKPKQPRQNNKPI RNCEGOGPVKPENWFKPIVJGUCNGQHCFXGTVKUKPIURCEG
GZJKDKVKQP UGTXKEGU CPF RTQOQVKQP QH RTQFWEVU
OCTMGV TGUGCTEJ CPF RWDNKE QRKPKQP RQNNKPI QP
XCTKQWUKUUWGU
2734 4GUGCTEJCPF %QXGTU VJQUG UGTXKEGU CUUQEKCVGF YKVJ DCUKE
development services TGUGCTEJ CRRNKGF TGUGCTEJ CPF GZRGTKOGPVCN
FGXGNQROGPV QH PGY RTQFWEVU CPF RTQEGUUGU
5GTXKEGU CUUQEKCVGF YKVJ VJG UEKGPEG UQEKCN
UEKGPEGCPFJWOCPKVKGUCTGCNUQEQXGTGF
#NUQ KPENWFGF KU EQOOGTEKCN TGUGCTEJ
TGNCVGF VQ GNGEVTQPKEU RJCTOCEGWVKECNU CPF
DKQVGEJPQNQIKECN
2735 #TEJKVGEVWTCN 4GEGKRVU QP CEEQWPV QH TGUKFGPVUPQPTGUKFGPVU
GPIKPGGTKPICPFQVJGT VTCPUCEVKQPU TGNCVGF VQ CTEJKVGEVWTCN FGUKIP QH
VGEJPKECNUGTXKEG WTDCP CPF TWTCN FGXGNQROGPV RTQLGEVU RNCPPKPI
CPF RTQLGEV FGUKIP CPF UWRGTXKUKQP QH FCOU
DTKFIGUCKTRQTVUVWTPMG[RTQLGEVGVEGPIKPGGTKPI
CPFQVJGTVGEJPKECNUGTXKEGUTGPFGTGFVQHQTGKIPGTU
KP XCTKQWU EQPUVTWEVKQP CPF QVJGT KPUVCNNCVKQPU
'ZENWFKPIEQORWVGTKPUVCNNCVKQPD[$CPINCFGUJK
VGEJPKEKCPUCPFEQPUWNVCPVU
121
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Code
Purpose Explanatory Notes
No.
2736 Waste treatment, de- Receipts oP CEEQWPV QH QVJGT VGEJPKECN UGTXKEGU
RQNNWVKQPCITKEWNVWTCN UWEJCU
KPENWFGXGVGTKPCT[CPF C9CUVGVTGCVOGPVCPFFGRQNNWVKQPUGTXKEGUKPENWFG
HQTGUVT[CPFOKPKPI YCUVG EQNNGEVKQP CPF FKURQUCN TGOGFKCVKQP
UGTXKEGU UCPKVCVKQPCPFQVJGTGPXKTQPOGPVCNRTQVGEVKQP
UGTXKEGUUWEJCURTQFWEVKQPQHECTDQPQHHUGVU
QTECTDQPUGSWGUVTCVKQPVJCVCTGPQVENCUUKſGF
WPFGTCP[OQTGURGEKſEECVGIQT[
D#ITKEWNVWTCNETQRGIRTQVGEVKQPCICKPUVKPUGEVU
CPF FKUGCUGU KPETGCUKPI JCTXGUV [KGNFU
DCNCPEGF HGTVKNK\CVKQP XGVGTKPCT[ HQTGUVT[
UGTXKEGUGVE
E/KPKPITGNCVGFUGTXKEGUGICPCN[UKUQHQTGUGVE
2737 #IGPE[EQOOKUUKQP %QOOKUUKQPGVETGEGKXGFD[CIGPVUKP$CPINCFGUJ
QVJGTVJCPKPFGPVKPI QVJGTVJCPKPFGPVKPIEQOOKUUKQP
commission
2738 +PFGPVKPIEQOOKUUKQP %QOOKUUKQPGVETGEGKXGFD[CIGPVUQHKORQTVGTU
KPFGPVQTUKP$CPINCFGUJ
2743 'ZRQTVTGNCVGFIQQFU 4GEGKRVU QP CEEQWPV QH 'ZRQTV TGNCVGF IQQFU
RTQEGUUKPIUGTXKEGU RTQEGUUKPI UGTXKEGU UWEJ CU YCUJKPI EJCTIG
F[GKPI EJCTIG GODTQKFGT[ DKNN UCORNG XCNWG
UCORNG VGUVKPI HGGU SWCNKſECVKQP CUUGUUOGPV
HGGUNCDGNKPICPFRCEMKPI GVEHGGUKPEQPPGEVKQP
YKVJ IQQFU VTCPUCEVKQPU DGVYGGP TGUKFGPV CPF
PQPTGUKFGPV
2744 .QECNUCNGUQH 4GEGKRVUHTQOCDTQCFQPCEEQWPVQHNQECNUCNGUQH
commodities EQOOQFKVKGUUWEJCUNQECNN[UWRRN[QHICTOGPVU
CEEGUUQTKGUGVE
2745 /KUEGNNCPGQWU /KUEGNNCPGQWU TGEGKRVU KP RTKXCVG UGEVQT QP
receipts-private CEEQWPVQHUGTXKEGUPQVKPENWFGFGNUGYJGTG
27 9 MANUFACTURING Manufacturing services on physical inputs
SERVICES ON owned by others cover processing, assembling,
PHYSICAL INPUTS labeling, packing, etc., undertaken by enterprises
OWNED BY OTHERS that do not own the goods concerned. The
manufacturing is undertaken by an entity that
does not own the goods and that is paid a
fee by the owner. In the cases , the ownership
of the goods does not change, so no general
merchandise transaction is recorded between
the processor and the owner.
122
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Code
Purpose Explanatory Notes
No.
275 a )11&5(14 Goods for processes that are often undertaken
241%'55+0)
%/6 under arrangements for manufacturing services
on physical inputs owned by others include oil
TGſPKPI NKSWGHCEVKQP QH PCVWTCN ICU CUUGODN[ QH
ENQVJKPI CPF GNGEVTQPKEU CUUGODN[
GZENWFKPI
CUUGODN[QHRTGHCDTKECVGFEQPUVTWEVKQPYJKEJCTG
KPENWFGF KP EQPUVTWEVKQP NCDGNKPI CPF RCEMKPI
GZENWFKPIVJQUGKPEKFGPVCNVQVTCPURQTVYJKEJCTG
included in transport services) .
2751 )QQFUUWRRNKGFHQT 4GEGKRVU QP CEEQWPV QH ITQUU XCNWG QH IQQFU
RTQEGUUKPIVQCDTQCF UWRRNKGF HQT RTQEGUUKPI VQ CDTQCF
IQQFU UGPV
IQQFUUGPV YKVJQWVCEJCPIGQHQYPGTUJKR
2752 )QQFUFKURCVEJCHVGT 4GEGKRVUQPCEEQWPVQHVJGITQUUXCNWG
TGUCNGQH
RTQEGUUKPIVQCDTQCF VJG IQQFU QH VJG RJ[UKECN OQXGOGPVU QH IQQFU
IQQFUUGPV KG IQQFU FKURCVEJ CHVGT RTQEGUUKPI VQ CDTQCF
YKVJQWVCEJCPIGQHQYPGTUJKR
28 10. Government Services This is a residual category, covering those
n.i.e. government services and transactions (including
those of international organizations) not included in
VJGCDQXGENCUUKſECVKQPU+PENWFGFCTG
a) All transactions by embassies, consulates, military
units and defense agencies with the residents of
the economy where they are located and with other
economies; such transactions include those for (i)
goods and services such as supplies, furnishings,
WVKNKVKGU QHſEKCN ECTGU CPF VJGKT QRGTCVKQP CPF
OCKPVGPCPEG CPF QHſEKCN GPVGTVCKPOGPV CPF
KK
personal expenditure by diplomats and consular
staff and their dependents in the economy where
they are located;.
D 6TCPUCEVKQP D[ QVJGT QHſEKCN GPVKVKGU NQECVGF CDTQCF
such as Aid Missions, Government tourist
KPHQTOCVKQP CPF RTQOQVKQP QHſEGU GVE UWDLGEV VQ
the same consideration as in(a);
c) Transaction associated with general administrative
expenditure etc. that are not included elsewhere;
d) Transaction associated with aid services provided
by non-military agencies that do not give rise to any
payment and have their offset in transfers and
e) Transactions associated with the provision of joint
military arrangements and peace keeping forces,
such as those of the U.N.
123
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Code
Purpose Explanatory Notes
No.
281 a Diplomatic Mission
2810 4GEGKRVUHTQO 'CTPKPIUQPCEEQWPVQHXKUCHGGUQH$CPINCFGUJ
$CPINCFGUJFKRNQOCVKE OKUUKQPU CDTQCF CU YGNN CU VJGKT CFOKPKUVTCVKXG
OKUUKQPUCDTQCF TGEGKRVU QP CEEQWPV QH TGEQXGT[ QH NQCPU CPF
CFXCPEGUVQVJGKTGORNQ[GGU
2811 4GHWPFUD[ 4GEGKRVU QP CEEQWPV QH TGHWPFU D[ $CPINCFGUJ
$CPINCFGUJFKRNQOCVKE FKRNQOCVKEOKUUKQPUCDTQCF
OKUUKQPUCDTQCF
2812 ,QKPVOKNKVCT[ 4GEGKRVU QP CEEQWPV QH VTCPUCEVKQPU CUUQEKCVGF
CTTCPIGOGPVU YKVJ RTQXKUKQP QH LQKPV OKNKVCT[ CTTCPIGOGPVU CPF
RGCEGMGGRKPIHQTEGUUWEJCUVJQUGQHVJG70
CPFYKVJHQTGKIPOKNKVCT[VGEJPKECNCUUKUVCPEG
282 b Convertible Taka
Account
2820 4GEGKRVU HTQO CDTQCF (WPFU DTQWIJV KP D[ HQTGKIP OKUUKQPU CPF VJGKT
KPEQPXGTVKDNG6CMC#% CVVCEJGF QHſEGU CPF GZRCVTKCVG FKRNQOCVKE
QHHQTGKIPOKUUKQPU RGTUQPCN KP $CPINCFGUJ KP EQPXGTVKDNG 6CMC #%
VQOGGVVJGKTGUVCDNKUJOGPVCPFQVJGTGZRGPUGU
6JKUVTCPUCEVKQPUJQWNFDGCUUKIPGFVJGEQFG0QU
QH VJG EQWPVT[ QH VJG HQTGKIP OKUUKQP EQPEGTPGF
TGICTFNGUUQHVJGRNCEGHTQOYJGTGVJGHWPFUJCXG
CEVWCNN[DGGPTGOKVVGF
2821 4GEGKRVU HTQO CDTQCF (WPFUTGEGKXGFHTQOCDTQCFKPEQPXGTVKDNG6CMC
KPEQPXGTVKDNG6CMC#% #% QP CEEQWPV QH +PVGTPCVKQPCN $QFKGU UWEJ CU
QH+PVGTPCVKQPCN$QFKGU 7017044#9*1+.1(#1+%#170+%'(
70'5%1GVE6JGEQFG0QUQHVJGEQWPVT[QHVJG
+PVGTPCVKQPCN$QFKGUEQPEGTPGFTGICTFNGUUQHVJG
RNCEG HTQO YJGTG VJG HWPFU JCXG CEVWCNN[ DGGP
TGOKVVGF
2822 4GEGKRVUHTQOCDTQCFKP 4GEGKRVUQPCEEQWPVQHHWPFUDTQWIJVKPD[HQTGKIP
EQPXGTVKDNG6CMC#%QH EQORCPKGU ſTOUEQPVTCEVQTU CPF VJGKT NQECN
PQPTGUKFGPV DWUKPGUU CIGPVUKP$CPINCFGUJHTQOCDTQCFKPEQPXGTVKDNG
enterprises 6CMC #% HQT VJGKT OCKPVGPCPEG GUVCDNKUJOGPV
GZRGPUGUGVECPFVQGZGEWVGDWUKPGUUEQPVTCEVU
KP $CPINCFGUJ This does not include funds
brought in by international bodies (2821),
foreign mission (2820), foreign airlines and
their agents, and foreign shipping companies
and their agents (2855).
124
Code-5
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Purpose Explanatory Notes
No.
2823 4GEGKRVU HTQO CDTQCF #NNTGOKVVCPEGUTGEGKXGFHTQOCDTQCFKPEQPXGTVKDNG
KPEQPXGTVKDNG6CMC#% 6CMC#%QPCEEQWPVQHHQTGKIPKPFKXKFWCNUYQTMKPI
QHQVJGTU KPFKHHGTGPVQTICPK\CVKQPUNQECVGFKP$CPINCFGUJ
283 c Reimbursement of
Local Costs
2830 4GKODWTUGOGPVQHNQCP 4GEGKRVU QH IQXGTPOGPV QP CEEQWPV QH
ITCPVU CICKPUV NQECN XCTKQWU RTQLGEVUYQTMU KP $CPINCFGUJ VQYCTFU
EQUVU HQT FGXGNQROGPV TGKODWTUGOGPV QH NQECN EQUVU D[ HQTGKIP
RTQLGEVUIQXGTPOGPV IQXGTPOGPVKPVGTPCVKQPCN DQFKGU HQTGKIP RTKXCVG
CIGPEKGUGVE
2831 4GKODWTUGOGPVQHNQCP 4GEGKRVU QH QVJGT UGEVQTU QP CEEQWPV QH
ITCPVU CICKPUV NQECN XCTKQWU RTQLGEVUYQTMU KP $CPINCFGUJ VQYCTFU
EQUVU HQT FGXGNQROGPV TGKODWTUGOGPV QH NQECN EQUVU D[ HQTGKIP
RTQLGEVUQVJGT IQXGTPOGPVKPVGTPCVKQPCNDQFKGU
2832 4GKODWTUGOGPVQHNQCP 4GOKVVCPEGUTGEGKXGFD[IQXGTPOGPVHTQOFQPQT
ITCPVUQPCEEQWPVQHNQECN EQWPVTKGUCIGPEKGU CU TGKODWTUGOGPV HQT NQECN
UWRRN[QHIQQFUCICKPUV UWRRN[ CICKPUV KPVGTPCVKQPCN VGPFGT D[ HQTGKIP
HQTGKIPEWTTGPE[EQUVQH IQXGTPOGPVKPVGTPCVKQPCN DQFKGU HQT RTQLGEVU
RTQLGEVUIQXGTPOGPV KORNGOGPVCVKQPKP$CPINCFGUJ
125
Code-5
Code
Purpose Explanatory Notes
No.
2852 'PECUJOGPVHTQO (QTGKIP EWTTGPE[ GPECUJOGPV HTQO HQTGKIP
HQTGKIPPCVKQPCNŏU#% PCVKQPCNŏU#%D[HQTGKIPGTUYQTMKPIKPKPVGTPCVKQPCN
QTICPK\CVKQPUKP$CPINCFGUJ
2853 1HſEGOCKPVGPCPEG 4GEGKRVUQPCEEQWPVQHHWPFUDTQWIJVKPD[HQTGKIP
KPENWFKPIDWUKPGUU EQORCPKGUſTOUEQPVTCEVQTU CPF VJGKT NQECN CIGPVU
contract KP$CPINCFGUJHQTVJGKTQHſEGOCKPVGPCPEGGVECPF
VQGZGEWVGDWUKPGUUEQPVTCEVUKP$CPINCFGUJ
This does not include funds brought in under
convertible Taka A/C (2822).
126
Code-5
B. INCOME
+PEQOG ƀQYU DGVYGGP TGUKFGPVU CPF PQPTGUKFGPVU CTG ENCUUKſGF WPFGT VYQ OCKP
EQORQPGPVU
KEQORGPUCVKQPQHGORNQ[GGUKGYCIGUUCNCTKGUCPFQVJGTDGPGſVU
received by short term workers (less than one year) from non-residents employer and
that of local staff of embassies, consulates and international organizations, and (ii)
KPXGUVOGPVKPEQOGKGTGEGKRVUQPGZVGTPCNſPCPEKCNCUUGVUKPENWFKPIVJQUGQHFKTGEV
investment, portfolio investment and other investment. Holding (capital) gains and
losses are not income on investment but are part of the value of the investment.
Code
Purpose 'ZRNCPCVQT[0QVGU
0Q
3 COMPENSATION Compensation of employees comprises
OF EMPLOYEES YCIGU UCNCTKGU CPF QVJGT DGPGſVU KP ECUJ
or in kind earned by resident individuals
(short-term workers) for work performed in
another economy. Employees in this context
include seasonal or other short term workers
(less than one year) and border workers; and
also included are, local staff of embassies,
consulates and international organizations
stationed in Bangladesh. The wages, salaries,
CPF QVJGT DGPGſVU TGEGKXGF D[ VJG NQECN
staff are also treated to be compensation of
employees. Because these institutional entities
are considered to be extraterritorial to the
economy in which they are located.
302 a Compensation
earn of employees
127
Code-5
Code
Purpose 'ZRNCPCVQT[0QVGU
0Q
3020 Compensation earn %QXGTU YCIGU UCNCTKGU CPF QVJGT DGPGſVU GCTPGF
QHGORNQ[GGU D[ $CPINCFGUJ ETQUUDQTFGT GORNQ[GGU UGCUQPCN
QTQVJGTUJQTVVGTOYQTMGTU
NGUUVJCPQPG[GCTCPF
NQECNUVCHHQHGODCUUKGUKPVGTPCVKQPCNQTICPK\CVKQPU
EQPUWNCVGU OKNKVCT[ DCUGU QVJGT KPUVKVWVKQPCN
GPVKVKGUGVEHQTYQTMRGTHQTOGFD[VJGOKPCPQVJGT
GEQPQO[%QORGPUCVKQPQHGORNQ[GGUKUTGEQTFGF
ITQUUDGHQTGVCZGUCPFQVJGTGZRGPUGUKPEWTTGFKP
VJGGEQPQO[YJGTGKUVJGRGTHQTOGF
4 INVESTMENT +PXGUVOGPV KPEQOG KU FGſPGF CU VJG KPEQOG
INCOME accruing to an investor from the ownership of
ſPCPEKCN CUUGVU 6JG ſPCPEKCN CUUGVU CTG DCPM
deposits, loans extended, bonds, bills, shares in
VJGGSWKV[ECRKVCNQHCPGPVGTRTKUGCPFJGCFQHſEG
claims on branches. It comprises mainly interest,
FKXKFGPFUCPFVJGTGOKVVCPEGQHDTCPEJRTQſVU
Interests include, in addition, all discounts and
commitment charges. Dividends include stock
dividends and bonus shares.
Another form of investment income is the direct
investors share in the retained earnings or in the
net losses of an incorporated enterprise or of its
branches. The components of investment are
ENCUUKſGFCU
(a) Direct investment income,
(b) Portfolio investment income and
(c) Other investment income.
40 1. Direct Investment The two categories under this head-income on
(income) equity and income on debt cover income accruing
to Bangladeshi investors from ownership of
direct investment capital abroad. This capital
comprises mainly;
(1) the share of the direct investor in the equity
capital of an enterprise.
(2) the share of the direct investor in the
CEEWOWNCVGFRTQſVUYJKEJYGTGPQVTGOKVVGF
by the enterprises and
(3) other net claims of the direct investor on his
direct investment enterprises.
128
Code-5
Code
Purpose 'ZRNCPCVQT[0QVGU
0Q
401 a Income on Equity
4010 Dividend and %QXGTUGCTPKPIKPVJGHQTOQHRTQſVUCPFFKXKFGPFU
FKUVTKDWVGFDTCPEJ HTQO GSWKV[ RCTVKEKRCVKQP KP C FKTGEV KPXGUVOGPV
RTQſVU GPVGTRTKUG QRGTCVKPI CDTQCF QT CP WPKPEQTRQTCVGF
DTCPEJCUUQEKCVG QRGTCVKPI CDTQCF 6JKU KPENWFGU
RTQſVUCPFFKXKFGPFTGEGKXGFD[$CPINCFGUJKFKTGEV
KPXGUVQTUHTQOCDTQCF
4020 Interest 6JKU KPENWFGU KPVGTGUVU TGEGKXGF QP FGDV JGNF D[
$CPINCFGUJK FKTGEV KPXGUVQTU HTQO CUUQEKCVGF
GPVGTRTKUGUCDTQCF
129
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Code
Purpose 'ZRNCPCVQT[0QVGU
0Q
4121 $CPMU CPF ſPCPEKCN 4GEGKRVU QH KPVGTGUV QP HQTGKIP DQPFU FGDGPVWTGU
institution CPFPQVGUJGNFD[DCPMUQVJGTOQPGVCT[KPUVKVWVKQPU
HTQOVJGHQTGKIPKPUVKVWVKQPUGPVGTRTKUGU
130
Code-5
Code
Purpose 'ZRNCPCVQT[0QVGU
0Q
4212 1VJGT5GEVQTU 6JKUEQXGTUTGEGKRVUQHKPVGTGUVCEETWGFQPNQPICPF
UJQTV VGTO NQCPU QP FGRQUKVU NCVG TGRC[OGPV QH
NQCPKPVGTGUVETGFKVECTFKPVGTGUVFGHGTTGFRC[OGPV
KPVGTGUV CPF QP QVJGT EQOOGTEKCN CPF ſPCPEKCN
ENCKOU D[ $CPINCFGUJK QVJGT RTKXCVG UGEVQTU CPF
KPFKXKFWCNUHTQOVJGPQPTGUKFGPVUCDTQCF
131
Code-5
C. TRANSFERS
Code
Purpose Explanatory Notes
No.
5. CURRENT Transactions between resident and non-resident in
TRANSFER which one transactor provides an economic value
to another transactor but do not receive a quid pro
quo are called (unrequited) transfers. Transfers are
categorized as :
(i) current transfers and
(ii) capital transfers.
Current transfers constitute a component of current
account while capital transfers are the component
of capital account. Current transfers consist of all
transfers that directly affect the level of disposable
KPEQOGCPFKPƀWGPEGVJGEQPUWORVKQPQHIQQFUCPF
services of an economy, i.e. they reduce the income
and consumption possibilities of donors and increase
the income and consumption possibilities of the
TGEKRKGPV %WTTGPV VTCPUHGTU CTG ENCUUKſGF KPVQ VYQ
sectoral components:
(a) general government and
(b) other sector.
50 1 General This covers current transfer in cash or in kind received
Government by government of Bangladesh from the non-resident
governments and international organizations. Included
are, cash received by the government of Bangladesh
VJCV CTG KPVGPFGF VQ ſPCPEG EWTTGPV GZRGPFKVWTG CPF
gifts, food, clothing, other consumer goods, medical
supplies etc. associated with relief efforts in the wake of
famine, earthquake, other natural disasters, wars or with
other actions (administrative costs directly associated
with aid are included). Also included are gifts of certain
military equipments i.e. weapons and equipments which
D[EQPXGPVKQPCTGPQVVTGCVGFCUſZGFCUUGVU
501 a Grants
5010 (QTGKIPITCPVU %QXGTU HQTGKIP ITCPVU KP ECUJ TGEGKXGF D[ $CPINCFGUJ
KPECUJ IQXGTPOGPVHQTſPCPEKPIEWTTGPVGZRGPFKVWTGU
+PENWFKPI GOGTIGPE[ CKF CHVGT PCVWTCN FKUCUVGTU YJKEJ
VTCPUHGTUKPECUJ
132
Code-5
Code
Purpose Explanatory Notes
No.
502 b Technical
Assistance
5021 6GEJPKECN 6JKU KVGO EQXGTU ITCPVU QH VGEJPKECN CUUKUVCPEG CPF
assistance UEJQNCTUJKR TGEGKXGF D[ $CPINCFGUJ IQXGTPOGPV HTQO
and HQTGKIP IQXGTPOGPV CPF PQPIQXGTPOGPV GPVKVKGU QP
UEJQNCTUJKR CEEQWPVQHLQDVTCKPKPIIKXGPVQVJGTGUKFGPVKPFKXKFWCNUVQ
ſPCPEG VJGKT VTCKPKPI KP VJG ECUG QH VGEJPKECN CUUKUVCPEG
CPF ſPCPEKPI VJG GFWECVKQPCN GZRGPFKVWTGU QH TGUKFGPV
KPFKXKFWCNUKPVJGECUGQHUEJQNCTUJKR
5030 1VJGTVCZGU 6JKU KVGO EQXGTU KPEQOG YGCNVJ GVE VCZGU RCKF D[
and duties HQTGKIPGTUVQVJG$CPINCFGUJIQXGTPOGPV+VCNUQKPENWFGU
TGEGKRVU QH VJG IQXGTPOGPV HTQO VJG HQTGKIPGTU HQT UWEJ
KVGOU CU ſPGU QT RGPCNVKGU QP VJG NCVG RC[OGPV QH VCZGU
CTG KPENWFGF KP VJG COQWPV QH CUUQEKCVGF VCZGU VQWTKUV
NCPFKPI HGGU HGGU HQT ſUJKPI TKIJVU CPF VKEMGVU UQNF D[
IQXGTPOGPVURQPUQTGFNQVVGTKGU
511 a Personal
remittances.
133
Code-5
Code
Purpose Explanatory Notes
No.
5110 Personal 4GOKVVCPEGU TGEGKRVU HTQO $CPINCFGUJ PCVKQPCNU TGUKFKPI
TGOKVVCPEGU CDTQCFQPCEEQWPVQHUCXKPIURGPUKQPURTQXKFGPVHWPF
KPENWFKPIUWEJTGEGKRVUWPFGTRQUVCNUGVVNGOGPVTGRQTVGF
WPFGTVJKUEQFG#NUQTGEGKRVUQHUCNCTKGUQH$CPINCFGUJK
ETGY
9CIG TGOKVVCPEGU CTG GZENWFGF YJKEJ CTG
reported in FC5GVECTGTGRQTVGFKPVJKUEQFG
512 a Other
transfers
5122 (QTGKIP 4GEGKXGF QH ITCPVU KP ECUJ HTQO VJG HQTGKIP IQXGTPOGPV
ITCPVUKPECUJ CPFPQPIQXGTPOGPVQTICPK\CVKQPUD[VJGRTKXCVG0)1ŏU
TGEGKXGFD[
QVJGTVJCPIQXGTPOGPVKP$CPINCFGUJ
RTKXCVG0)1U
5124 6GEJPKECN 4GEGKRVU QP CEEQWPV QH VGEJPKECN CUUKUVCPEG TGYCTFU QH
assistance RCTVKEKRCPVU KP UGOKPCTU CPF QVJGT CUUKUVCPEG TGEGKXGF
HTQOCDTQCFHQTFGXGNQROGPVQHJWOCPTGUQWTEGUGVEKP
RTKXCVGUGEVQT
134
Code-5
Code
Purpose Explanatory Notes
No.
5126 1VJGTRTKXCVG C 4GEGKRVU QP CEEQWPV QH RTK\GU YQP HTQO NQVVGTKGU QT
miscellaneous ICODNKPI
GZENWFKPI UGTXKEGU EJCTIG QH NQVVGTKGU CPF
current ICODNKPIYJKEJCTGTGRQTVGFKPQVJGTRGTUQPCNEWNVWTCN
VTCPUHGTPKG and recreational services)HTQOCDTQCF
D4GEGKRVUQPCEEQWPVQHTGHWPFUQPVCZGUPQPEQPVTCEVWCN
RGPUKQP GVE CPF CEEKFGPVCN EQORGPUCVKQP UWEJ CU
KPLWT[VQRGTUQPUFCOCIGVQRTQRGTV[QTQVJGTNQUUGU
VJCVCTGPQVEQXGTGFD[KPUWTCPEGRQNKEGU
E 4GEGKRVU QP CEEQWPV QH EQORGPUCVKQP HQT GZVGPUKXG
FCOCIGU UWEJ CU QKN URKNNCIGU QT UKFG GHHGEVU QH
RJCTOCEGWVKECNRTQFWEVU(KPGUCPFRGPCNVKGUKORQUGF
QPKPUVKVWVKQPCNWPKVUD[EQWTVUQHNCYQTQVJGTIQXGTPOGPV
DQFKGUCTGVTGCVGFCUOKUEGNNCPGQWUEWTTGPVVTCPUHGT
F#P[HGGUQTEJCTIGUVQRWDNKUJGFKPHQTGKIPLQWTPCNUCPF
PGYURCRGTUCPFPGVRTGOKWOQHKPUWTCPEG
135
Code-5
D. CAPITAL ACCOUNT
6JGECRKVCNCEEQWPVEQPUKUVUQHVYQEQORQPGPVU
CECRKVCNVTCPUHGTUCPF
DCESWKUKVKQP
FKURQUCNQHPQPRTQFWEGFPQPſPCPEKCNCUUGVU
Code
Purpose Explanatory Notes
No.
6 CAPITAL %CRKVCNVTCPUHGTEQPUKUVUQHVTCPUHGTQHQYPGTUJKRQHſZGF
TRANSFERS CUUGVU QT HQTIKXGPGUU QH ſPCPEKCN NKCDKNKV[ DGVYGGP VJG
residents and non-residents without quid pro quo. Capital
transfer generally refers to investment grants that may
be cither in cash or in kind. Such great are often tied to
URGEKſEKPXGUVOGPVRTQLGEVUUWEJCUNCTIGEQPUVTWEVKQP
projects. Investment grants in kind consists of transfer
of transport equipment, machinery, other equipment
and the direct provision of buildings or other structures
by government to non-resident units excluding certain
military weapons and equipments which by convention
CTG PQV VTGCVGF CU ſZGF CUUGVU %CRKVCN VTCPUHGTU CTG
ENCUUKſGF KPVQ VYQ UGEVQTCN EQORQPGPVU
C IGPGTCN
government and (b) other sector.
60 1 General Capital transfer of general government consists of two
Government components: (i) debt forgiveness and (ii) other capital
transfers.
602 a Other Other capital transfer of general government generally
(Capital refers to investment grants which consists of capital
Transfer) transfer in cash or in kind received by Bangladesh
IQXGTPOGPVGPVKVKGUHTQOPQPTGUKFGPVGPVKVKGUVQſPCPEG
CNNQTRCTVQHVJGEQUVUQHVJGKTCESWKTKPIſZGFCUUGVU
6020 Investment Investment grants in Cash:
ITCPVUKPECUJ +PXGUVOGPV ITCPVU TGEGKXGF KP ECUJ CTG WUGF HQT VJG
RWTRQUG QH ITQUU ſZGF ECRKVCN HQTOCVKQP CPF VJGUG CTG
QHVGP VKGF VQ URGEKſE KPXGUVOGPV RTQLGEVU UWEJ CU NCTIG
EQPUVTWEVKQPRTQLGEVU
#P[ITCPVQHVJKUECVGIQT[KUVQDGTGRQTVGFWPFGTVJKUEQFG
6022 6CZGUQPECRKVCN Taxes on capital transfers:
VTCPUHGTU
KG 6JKUKPENWFGUCOQPIQVJGTUVJGEQORGPUCVKQPTGEGKXGF
EQORGPUCVKQP D[ VJG IQXGTPOGPV HTQO PQPTGUKFGPV HQT GZVGPUKXG
FCOCIG VQ ECRKVCN CUUGVU QT UGTKQWU KPLWTKGU PQV EQXGTGF
D[KPUWTCPEGRQNKEKGU
136
Code-5
Code
Purpose Explanatory Notes
No.
61 2 Other Sector Capital transfer of other sector consists of mainly
three components such as (i) migrants transfers, (ii)
debt forgiveness and (iii) other capital transfers.
611 a Migrants’
Transfers
6110 /KITCPVUŏ /KITCPVUŏVTCPUHGTTGHGTUVQ
VTCPUHGTU
KEQPVTCGPVTKGUVQVJGƀQYUQHIQQFUDTQWIJVKPD[ VJG
OKITCPVUCPF
KKVJGEJCPIGUKPſPCPEKCNKVGOUVJCVCTKUGUHTQOOKITCVKQP
QHKPFKXKFWCNUHTQOQXGTUGCUEQWPVTKGUVQ$CPINCFGUJ
613 b Other (Capital
Transfers)
6130 1VJGT
ECRKVCN 6JG GZRNCPCVKQP QH VJKU KVGO KU VJG UCOG CU VJG QVJGT
VTCPUHGTU ECRKVCN VTCPUHGTU CV
C WPFGT ŎIGPGTCN IQXGTPOGPVŏ 6JKU
EQXGTUVTCPUCEVKQPUQHKPXGUVOGPVITCPVUDGVYGGPHQTGKIP
IQXGTPOGPV QH PQPIQXGTPOGPV WPKVU CPF TGUKFGPV PQP
IQXGTPOGPV WPKVU KP $CPINCFGUJ 6JG KVGOU KPENWFGF
WPFGTVJKUJGCFCTG
KPXGUVOGPVITCPVUKPECUJ
KPXGUVOGPVITCPVUKPMKPFCPF
VCZGUQPECRKVCNVTCPUHGTUCUFGVCKNGFKPQVJGTECRKVCN
VTCPUHGTUCV
D WPFGT ŎIGPGTCN IQXGTPOGPVŏ 6JKU KVGO CNUQ KPENWFGU
NGICEKGUQTNCTIGIKHVUVQWPKXGTUKVKGUVQEQXGTEQUVQHDWKNFKPIU
PGYTGUKFGPVKCNSWCTVGTUNKDTCTKGUNCDQTCVQTKGUGVE
62 3 Disposal This comprises transactions associated with disposal of
of Non- PQPRTQFWEGFPQPſPCPEKCNVCPIKDNGCUUGVU
GINCPFCPF
produced intangible assets such as patents, copyrights, trademarks,
PQPſPCPEKCN goodwill etc. between resident and non-resident unites. In
Assets the case of land when purchased by foreign embassy that
involves a shift of the land from one economic territory to
another, such a transaction in land between residents and
non-residents is to be recorded here.
621 a Disposal of
Non-produced
0QPſPCPEKCN
Assets
6210 &KURQUCN 4GEGKRVUQPCEEQWPVQHFKURQUCNQTUCNGQHPQPRTQFWEGF
UCNGUQHPQP PQPſPCPEKCN VCPIKDNG CUUGVU
GI NCPF CPF KPVCPIKDNG
produced non- CUUGVU UWEJ CU RCVGPVU EQR[TKIJV VTCFG OCTMU IQQFYKNN
ſPCPEKCNCUUGVU GVEVQPQPTGUKFGPVU
137
Code-5
E. FINANCIAL ACCOUNT
6JGſPCPEKCNCEEQWPVEQXGTUCNNVTCPUCEVKQPUCUUQEKCVGFYKVJEJCPIGUQHQYPGTUJKRKPCP
GEQPQO[ŏUHQTGKIPſPCPEKCNCUUGVUCPFNKCDKNKVKGU#PCUUGVQTNKCDKNKV[OWUVTGRTGUGPVCEVWCN
ENCKOUVJCVCTGNGICNN[KPGZKUVGPEG(QTGKIPſPCPEKCNCUUGVUQHTGUKFGPVGPVGTRTKUGEQORCP[
GPVKV[EQORTKUGKVUENCKOUQPPQPTGUKFGPVUCPFNKCDKNKVKGUEQORTKUGKVUKPFGDVGFPGUUVQPQP
TGUKFGPVU*GTG
CUTGEGKRVUKVKUTGNCVGFYKVJNKCDKNKVKGU
KPFGDVGFPGUUQHTGUKFGPVGPVGTRTKUGU
VQPQPTGUKFGPVU
Code
Purpose Explanatory Notes
No.
7 DIRECT Direct investment is the category of international
INVESTMENT KPXGUVOGPV VJCV TGƀGEVU VJG QDLGEVKXG QH QDVCKPKPI C
lasting interest by a resident entity in one economy in
an enterprise resident in another economy (the resident
is the direct investor and the enterprise is the direct
investment enterprise). In direct investment there exists
a long-term relationship between the direct investor
CPF VJG GPVGTRTKUG VQIGVJGT YKVJ C UKIPKſECPV FGITGG
QHKPƀWGPEGD[VJGKPXGUVQTQPVJGOCPCIGOGPVQHVJG
enterprise. The direct investor may be an individual;
an incorporated or unincorporated private or public
enterprise; an associated group of individuals or
enterprises which owns a direct investment enterprise
in an economy other than that of residence of direct
investor(s).
Direct investment enterprises comprise those entities that
CTGKFGPVKſGFCUUWDUKFKCTKGUCUUQEKCVGUCPFDTCPEJGU
YJKEJ CTG EQOOQPN[ VGTOGF CU CHſNKCVGF GPVGTRTKUGU
either directly or indirectly owned by the direct investor.
A direct investment enterprise is an incorporated or
un incorporated enterprise in which a direct investor
resident in another economy owns 10 percent or more of
the ordinary shares or voting power.
In a subsidiary enterprise a direct investor owns more
than 50 percent shares; in an associate enterprise a direct
investor owns 50 percent or less shares and branches
are wholly or jointly owned unincorporated enterprises
either directly or indirectly owned by the direct investor.
The components of direct investment capital transactions
are recorded on a directional basis i.e. resident direct
investment abroad and non-resident direct investment in
the reporting economy.
138
Code-5
Code
Purpose Explanatory Notes
No.
71 1 Direct Direct investment in the reporting economy means
Investment (in direct investment by non-resident investors in
the Reporting incorporated or unincorporated enterprises in
Economy) Bangladesh. Transactions to be covered under
this category are the liabilities arising out of direct
investment by the non-resident direct investors.
711 a Equity Capital
7110 'SWKV[%CRKVCN 6JKU EQXGTU COQWPV TGEGKXGF D[ VJG KPEQTRQTCVGF QT
Telecommuni- WPKPEQTRQTCVGFFKTGEVKPXGUVOGPVGPVGTRTKUGUKP$CPINCFGUJ
cations sectors QP CEEQWPV QH GSWKV[ RCTVKEKRCVKQP KP VJGP D[ VJG PQP
resident direct investors- Telecommunications sectors
7111 'SWKV[%CRKVCN 6JKU EQXGTU COQWPV TGEGKXGF D[ VJG KPEQTRQTCVGF
Power, Gas, or unincorporated direct investment enterprises in
oil and mineral $CPINCFGUJQPCEEQWPVQHGSWKV[RCTVKEKRCVKQPKPVJGPD[
exploration VJGPQPTGUKFGPVFKTGEVKPXGUVQTUPower, Gas, and oil
sectors and mineral exploration companies.
7112 'SWKV[%CRKVCN 6JKU EQXGTU COQWPV TGEGKXGF D[ VJG KPEQTRQTCVGF
Garments and or unincorporated direct investment enterprises in
Textiles sectors $CPINCFGUJ QP CEEQWPV QH GSWKV[ RCTVKEKRCVKQP KP VJGP
D[ VJG PQPTGUKFGPV FKTGEV KPXGUVQTU Garments and
Textiles sectors
7113 'SWKV[%CRKVCN 6JKU EQXGTU COQWPV TGEGKXGF D[ VJG KPEQTRQTCVGF
Others sectors or unincorporated direct investment enterprises in
$CPINCFGUJQPCEEQWPVQHGSWKV[RCTVKEKRCVKQPKPVJGPD[
VJGPQPTGUKFGPVFKTGEVKPXGUVQTUOthers sectors such
CU DCPMKPI CPF PQPDCPMKPI ſPCPEKCN KPUVKVWVKQPU
other service organization companies, etc
713 b Other Capital
7130 1VJGT%CRKVCN 6JKU EQXGTU TGOKVVCPEGU TGEGKXGF D[ KPEQTRQTCVGF CPF
unincorporated resident direct investment enterprises
QPCEEQWPVQHNQCPUFGDVUGEWTKVKGUCPFUWRRNKGTUETGFKV
GVEHTQOVJGHQTGKIPFKTGEVKPXGUVQTU
7131 4GRC[OGPVU 4GOKVVCPEGU TGEGKXGF QP CEEQWPV QH TGRC[OGPV QH
QPQVJGTECRKVCN NQCPUFGDVUGEWTKVKGUCPFUWRRNKGTUETGFKVGVEGZVGPFGF
NQCPUFGDV D[ KPEQTRQTCVGF CPF WPKPEQTRQTCVGF TGUKFGPV FKTGEV
securities and KPXGUVOGPVGPVGTRTKUGUHTQOUWDUKFKCT[EQORCPKGU
suppliers credit
GVEGZVGPFGF
139
Code-5
Code
Purpose Explanatory Notes
No.
7132 Capital 4GOKVVCPEGU TGEGKXGF QP CEEQWPV QH FKUKPXGUVOGPV
repatriation YKVJFTCYCNQHHQTGKIPFKTGEVKPXGUVOGPVD[VJGFQOGUVKE
KPXGUVQTU HTQO VJGKT FKTGEV KPXGUVOGPV GPVGTRTKUGU
CHſNKCVGUQRGTCVKPICDTQCF
8 PORTFOLIO The major components of portfolio investment
INVESTMENT EQORQPGPVU ENCUUKſGF WPFGT NKCDKNKVKGU CTG GSWKV[
securities (ordinary shares, preference shares and
bonus shares etc.) and debt securities (debentures,
bonds & notes, money market instruments and
ſPCPEKCN FGTKXCVKXGU DQVJ VTCFGF
CPF VTCFCDNG
KP QTICPK\GF CPF QVJGT ſPCPEKCN OCTMGVU
Conventionally when a non-resident holds less
than 10% of the shares of a resident enterprise this
investment is termed as portfolio investment. In the
portfolio investment the investor has no voice in the
management of the enterprise and he/she has no
share in the portion of reinvested earnings unlike
the case of a direct investor.
80 1 General
government
802 a Debt Securities
8020 $QPFU 4GOKVVCPEGUTGEGKXGFD[IQXGTPOGPVQHſEKCNUGEVQTUQP
FGDGPVWTGUCPF CEEQWPVQHUCNGQHDQPFUFGDGPVWTGUCPFPQVGUVQVJG
notes HQTGKIPKPXGUVQTUKPENWFKPIYCIGUGCTPGTUŏDQPF
803 b Others
8030 Retirement or 4GOKVVCPEGUTGEGKXGFQPCEEQWPVQHUCNGQTTGVKTGOGPV
TGUCNGQHHQTGKIP
CHVGT OCVWTKV[ QH HQTGKIP KUUWGU QH UGEWTKVKGU JGNF D[
securities $CPINCFGUJIQXGTPOGPVQHſEKCNUGEVQTU
81 2 Banks and
ſPCPEKCN
institutions
811 a Equity
Securities
8110 5CNGUQHUJCTGU 4GOKVVCPEGU TGEGKXGF QP CEEQWPV QH UCNG QH GSWKV[
stocks UGEWTKVKGU
UJCTGU UVQEMU GVE KUUWGF D[ VJG TGUKFGPV
$CPINCFGUJK DCPMU CPF ſPCPEKCN KPUVKVWVKQPU QH VJG
HQTGKIPKPXGUVQTU
140
Code-5
Code
Purpose Explanatory Notes
No.
812 b Debt Securities
8120 $CPFU 4GOKVVCPEGU TGEGKXGF QP CEEQWPV QH UCNG QH DQPFU
FGDGPVWTGU FGDGPVWTGUCPFPQVGUKUUWGFD[TGUKFGPV
$CPINCFGUJK
and notes DCPMUCPFſPCPEKCNKPUVKVWVKQPUVQVJGHQTGKIPKPXGUVQTU
813 c Others
8130 4GVKTGOGPVQH 4GOKVVCPEGUTGEGKXGFQPCEEQWPVQHTGUCNGQTTGVKTGOGPV
TGUCNGQHHQTGKIP
CHVGT OCVWTKV[ QH HQTGKIP KUUWGU QH UGEWTKVKGU JGNF D[
securities $CPINCFGUJKDCPMUCPFſPCPEKCNKPUVKVWVKQPU
82 3 Other Sectors
821 a Equity Securities
8210 5CNGUQHUJCTGU 4GOKVVCPEGU TGEGKXGF QP CEEQWPV QH UCNG QH GSWKV[
stocks UGEWTKVKGU
UJCTGU UVQEMU GVE KUUWGF D[ VJG TGUKFGPV
$CPINCFGUJKRTKXCVGCPFRWDNKEN[QYPGFGPVGTRTKUGUVQ
VJGHQTGKIPKPXGUVQTU
822 b Debt Securities
8220 $QPFU 4GOKVVCPEGU TGEGKXGF QP CEEQWPV QH UCNG QH DQPFU
FGDGPVWTGUCPF FGDGPVWTGUCPFPQVGUKUUWGFD[TGUKFGPV
$CPINCFGUJK
notes RTKXCVG CPF RWDNKEN[ QYPGF GPVGTRTKUGU VQ VJG HQTGKIP
KPXGUVQTU
823 c Others
8230 4GVKTGOGPVQH 4GOKVVCPEGU TGEGKXGF D[ KPFKXKFWCNU CPF RTKXCVG
TGUCNGQHHQTGKIP CPF RWDNKEN[ QYPGF GPVGTRTKUGU QP CEEQWPV QH TGUCNG
securities QT TGVKTGOGPV
CHVGT OCVWTKV[ QH HQTGKIP KUUWGU QH
UGEWTKVKGU
9 OTHER Other investment is a residual category which
INVESTMENT KPENWFGU CNN ſPCPEKCN VTCPUCEVKQPU VJCV CTG PQV
covered in the categories for direct investment,
portfolio investment or reserve assets.
90 1 Long Term Long term investment (loan) is the investment with
Loans an original contractual maturity of more than one
year or with no stated maturities.
901 a General
Government
9010 &TCYKPIUQP 4GOKVVCPEGU TGEGKXGF QP CEEQWPV QH FTCYKPIU QP NQPI
NQPIVGTONQCPU VGTO NQCPU KP ECUJ D[ VJG TGUKFGPV IQXGTPOGPV QHſEKCN
KPECUJ
QVJGT UGEVQTUQH$CPINCFGUJHTQOHQTGKIPGTU
VJCP+/(
141
Code-5
Code
Purpose Explanatory Notes
No.
9011 4GRC[OGPVU 4GOKVVCPEGUTGEGKXGFD[VJGTGUKFGPVIQXGTPOGPVQP
QHNQCPUETGFKV CEEQWPVQHRTKPEKRCNTGRC[OGPVUD[VJGHQTGKIPGTU
GZVGPFGF
D[TGUKFGPV
IQXGTPOGPV
902 b Banks and
ſPCPEKCN
institutions
9020 &TCYKPIUQP 4GEGKRVU QP CEEQWPV QH NQPI VGTO NQCPU DQTTQYGF D[
NQPIVGTONQCPU TGUKFGPV DCPMU CPF ſPCPEKCN KPUVKVWVKQPU HTQO CDTQCF
YKVJCOCVWTKV[QHOQTGVJCPQPG[GCT
9021 4GRC[OGPVUQP 4GOKVVCPEGU TGEGKXGF QP CEEQWPV QH TGRC[OGPV QH
NQPIVGTONQCPU EQPVTCEVWCN NQPI VGTO NQCPU GZVGPFGF D[ DCPMU CPF
GZVGPFGF ſPCPEKCN KPUVKVWVKQPU QH $CPINCFGUJ VQ HQTGKIP
PQP
TGUKFGPVWPKVUQRGTCVKPICDTQCF
903 c Other Sectors
9030 &TCYKPIUQP 4GOKVVCPEGU TGEGKXGF QP CEEQWPV QH NQPI VGTO NQCPU
NQPIVGTONQCPU DQTTQYGFD[TGUKFGPVRTKXCVGUGEVQTU
GZENWFKPIDCPMU
HTQOCDTQCF
9031 4GRC[OGPVQP 4GOKVVCPEGU TGEGKXGF QP CEEQWPV QH TGRC[OGPV QH
NQPIVGTONQCPU EQPVTCEVWCN NQPI VGTO NQCPU GZVGPFGF D[ RTKXCVG
GZVGPFGF
GZENWFKPI DCPMU UGEVQTU QH $CPINCFGUJ VQ HQTGKIPGTU
PQPTGUKFGPVWPKVUQRGTCVKPICDTQCF
91 2 Short-term Short term loan is the loan with an original contractual
Loans maturity of one year or less.
911 a General
government
9110 &TCYKPIUQP 4GOKVVCPEGU TGEGKXGF QP CEEQWPV QP UJQTV VGTO NQCPU
UJQTVVGTONQCPU TGEGKXGFD[VJGIQXGTPOGPVUGEVQTUQH$CPINCFGUJHTQO
KPECUJ
QVJGT HQTGKIPGTU
VJCP+/(
9111 4GRC[OGPVQP 4GOKVVCPEGUTGEGKXGFD[VJGTGUKFGPVIQXGTPOGPVUGEVQT
UJQTVVGTONQCPU QPCEEQWPVQHRTKPEKRCNTGRC[OGPVUQPUJQTVVGTONQCPU
ETGFKVGZVGPFGF ETGFKVGZVGPFGFD[VJGHQTGKIPGTU
912 b Banks and
ſPCPEKCN
institutions
142
Code-5
Code
Purpose Explanatory Notes
No.
9120 &TCYKPIUQP 4GEGKRVU QP CEEQWPV QH UJQTV VGTO NQCPU DQTTQYGF D[
UJQTVVGTONQCPU DCPMUCPFſPCPEKCNKPUVKVWVKQPUHTQOCDTQCF
9121 4GRC[OGPVQP 4GEGKRVUQPCEEQWPVQHTGRC[OGPVQHEQPVTCEVWCNUJQTV
UJQTVVGTONQCPU VGTONQCPUGZVGPFGFD[DCPMUCPFſPCPEKCNKPUVKVWVKQPUQH
GZVGPFGF $CPINCFGUJVQHQTGKIPGTU
PQPTGUKFGPVWPKVUQRGTCVKPI
CDTQCF
913 c Other Sector
9130 &TCYKPIUQP 4GOKVVCPEGU TGEGKXGF QP CEEQWPV QH UJQTVVGTO NQCPU
UJQTVVGTONQCPU DQTTQYGFD[TGUKFGPVRTKXCVGUGEVQTU
GZENWFKPIDCPMU
HTQOCDTQCF
9131 4GRC[OGPVQP 4GOKVVCPEGU TGEGKXGF QP CEEQWPV QH TGRC[OGPV QH
UJQTVVGTONQCPU EQPVTCEVWCN UJQTVVGTO NQCPU GZVGPFGF D[ TGUKFGPV
GZVGPFGF private sectors
GZENWFKPIDCPMU to non-resident units
QRGTCVKPICDTQCF
914 a Other residual
receipts
9141 6TCPUHGTKP 4GEGKRVU QP CEEQWPV QH TGRC[OGPV QH UJQTVVGTO
EQPVTCEVWCNKPXGUVOGPVRNCEGOGPVGZVGPFGFHTQO0QUVTC
DCNCPEG
143
Code-7
INVASIBLE PAYMENTS
A. SERVICES
144
Code-7
Code Purpose Explanatory Notes
No.
002 b Freight
0021 %JCTVGT
TGPVCN 4GOKVVCPEGU QP CEEQWPV QH EJCTVGT
TGPVCN QH
QHHQTGKIPUJKRU HQTGKIP UJKRU
YKVJ ETGY D[ $CPINCFGUJK UJKRRKPI
RC[OGPVD[ EQTRQTCVKQPHQTKPVGTPCVKQPCNECTTKCIGQHIQQFU
$CPINCFGUJKUJKRRKPI
corporation
0022 %JCTVGT
TGPVCN 4GOKVVCPEGU QP CEEQWPV QH EJCTVGT
TGPVCN QH
QHHQTGKIPUJKRU HQTGKIP UJKRU
YKVJ ETGY D[ $CPINCFGUJK UJKRRKPI
RC[OGPVD[ EQORCPKGUHQTKPVGTPCVKQPCNECTTKCIGQHIQQFU
$CPINCFGUJKUJKRRKPI
companies
003 c Other sea Other sea transport services include services that
transport services are auxiliary to transport and directly provided
for the movement of goods and persons.
0031 Seaport services or 4GOKVVCPEGU QP CEEQWPV QH RQTV UGTXKEGU CXCKNGF
UGCRQTVGZRGPUGU CDTQCF D[ $CPINCFGUJK UJKRRKPI EQTRQTCVKQP
FWTKPIVJGEQWTUGQH $CPINCFGUJK UJKRRKPI EQORCPKGU QT VJGKT CIGPVU
UJKROGPV CDTQCFKPTGURGEVQH
CECTIQJCPFNKPIEJCTIGUDKNNGFUGRCTCVGN[HTQOHTGKIJV
KGNQCFKPIWPNQCFKPIVJCVCTGPQVENCUUKſGFCUHTGKIJV
UVQTCIG CPF YCTGJQWUKPI RCEMKPI CPF TGRCEMCIKPI
NCDGNKPI VTCPUHGTTKPI VQYKPI PQV KPENWFGF KP HTGKIJV
UGTXKEGU RKNQVCIG CPF PCXKICVKQPCN CKF HQT ECTTKGTU
VTCHſEEQPVTQNUCNXCIGQRGTCVKQPUKPCDTQCF
D1VJGTFWGUCPFHGGUEJCTIGFD[VJGHQTGKIPUGCRQTV
CWVJQTKV[ HTQO VJG $CPINCFGUJK UJKRRKPI EQORCPKGU
QTVJGKTCIGPVU
0033 (TGKIJVEJCTIGU 2C[OGPVU QP CEEQWPV QH UGC HTGKIJV EJCTIGU D[
HTGKIJVHQTYCTFKPI HTGKIJV HQTYCTFGT QT KORQTVGT QT UGC VTCPURQTVCVKQP
CPFDTQMGTCIG EQORCPKGUQWVQHUWTRNWUHTGKIJVCPFTGNCVGFCIGPVUŏ
UGTXKEGU
5GC HGGUQTEQOOKUUKQPCUUQEKCVGFYKVJRCUUGPIGTCPF
HTGKIJVVTCPURQTVCPFDTQMGTCIGUGTXKEGUGVE
145
Code-7
Code Purpose Explanatory Notes
No.
004 d Special Sea Special Sea Transportation are:
Transportation a) Supply of bunker oil/coal, provisions, stores etc.
b) Maintenance and repair services n.i.e. cover
maintenance and repair work by residents on
goods that are owned by the nonresident. The
repairs may be performed at the site of the repair
or elsewhere.
Cleaning of sea transport equipment is included
in this services.
(Constructions are excluded, they are included
under construction.)
0040 5WRRN[QHDWPMGT 4GOKVVCPEGUOCFGQPCEEQWPVQHGZRGPUGUKPEWTTGF
QKNEQCNRTQXKUKQPU D[$CPINCFGUJKUJKRRKPIEQTRQTCVKQPEQORCPKGU
UVQTGUGVEVQ QT VJGKT CIGPVU CDTQCF HQT RTQEWTGOGPV QH DWPMGT
$CPINCFGUJKUJKRU QKNEQCNRTQXKUKQPUUVQTGUGVEHTQOCDTQCFFWTKPI
KPVGTPCVKQPCNXQ[CIGU
0041 Repair and 4GOKVVCPEGUOCFGVQOGGVVJGGZRGPFKVWTGKPEWTTGF
maintenance HQT TGRCKT CPF OCKPVGPCPEG QH $CPINCFGUJK UJKRU
UGTXKEGUQH CDTQCF
$CPINCFGUJKUJKRU %NGCPKPIQHUGCVTCPURQTVGSWKROGPVKUKPENWFGFKP
VJKUUGTXKEGU
01 2 Air Transport Transportation services performed by air transport.
011 a Passenger
0110 5WTRNWURCUUCIG 4GOKVVCPEGUQHUWTRNWURCUUCIGGCTPKPIUQHHQTGKIP
GCTPKPIUQHHQTGKIP CKT NKPGU QT VJGKT CIGPVU QWV QH VJGKT GCTPKPIU HTQO
CKTNKPGU KPVGTPCVKQPCN VTCPURQTV QH RCUUGPIGTU KPENWFKPI
HGGUEJCTIGUHQTGZEGUUNWIICIGCPFQVJGTCTVKENGU
CEEQORCP[KPI RCUUGPIGTU #NUQ KPENWFGF CTG
EJCTIGUHQTHQQFFTKPMGVEYJKNGQPDQCTF
0111 %JCTVGT
TGPVCNQH 2C[OGPVUQPCEEQWPVQHEJCTVGT
TGPVCNQHHQTGKIP
HQTGKIPCKTETCHVU CKTETCHV
YKVJETGYD[$CPINCFGUJ$KOCPCWVJQTKV[
RC[OGPVD[ HQTKPVGTPCVKQPCNECTTKCIGQHRCUUGPIGTU
$CPINCFGUJ$KOCP
CWVJQTKV[
0112 %JCTVGT
TGPVCNQH 2C[OGPVU QP CEEQWPV QH EJCTVGT
TGPVCN QH
HQTGKIPCKTETCHVU HQTGKIP CKTETCHV
YKVJ ETGY D[ $CPINCFGUJK
RC[OGPVD[ CKTETCHVU EQORCPKGU HQT KPVGTPCVKQPCN ECTTKCIG QH
$CPINCFGUJKCKTETCHV RCUUGPIGTU
EQORCPKGU
2TKXCVG
146
Code-7
Code Purpose Explanatory Notes
No.
012 b Freight
0120 5WTRNWUHTGKIPV 2C[OGPVQPCEEQWPVQHUWTRNWUHTKGIJVTGOKVVCPEGU
TGOKVVCPEGUQH QHHQTGKIPCKTNKPGUQWVQHHTGKIJVGCTPKPIUKPENWFKPI
HQTGKIPCKTNKPGU FGOWTTCIG
0121 %JCTVGT
TGPVCN 4GOKVVCPEGQPCEEQWPVQHEJCTVGT
TGPVCNQHHQTGKIP
QHHQTGKIPCKTETCHVU CKTETCHV
YKVJETGYD[$CPINCFGUJ$KOCPCWVJQTKV[
RC[OGPVD[ HQTKPVGTPCVKQPCNECTTKCIGQHIQQFU
$CPINCFGUJ$KOCP
CWVJQTKV[
0122 %JCTVGT
TGPVCNQH 2C[OGPVU QP CEEQWPV QH EJCTVGT
TGPVCN QH
HQTGKIPCKTETCHVU HQTGKIP CKTETCHV
YKVJ ETGY D[ $CPINCFGUJK CKTETCHV
RC[OGPVD[ EQORCPKGUHQTKPVGTPCVKQPCNECTTKCIGQHIQQFU
$CPINCFGUJKCKTETCHV
companies
013 c Other air transport Other air transport services include services that
Services are auxiliary to transport and directly provided
for the movement of goods and persons.
0130 #KTRQTVUGTXKEGUQT 4GOKVVCPEGU QP CEEQWPV QH RQTV UGTXKEGU CXCKNGF
GZRGPUGU CDTQCF D[ $CPINCFGUJ $KOCP CWVJQTKV[ CPF
$CPINCFGUJKCKTETCHVEQORCPKGUQTVJGKTCIGPVURCKF
CDTQCFKPTGURGEVQH
C ECTIQ JCPFNKPI EJCTIGU DKNNGF UGRCTCVGN[
HTQO HTGKIJV
KG NQCFKPI WPNQCFKPI VJCV CTG PQV
ENCUUKſGF CU HTGKIJV UVQTCIG CPF YCTGJQWUKPI
RCEMKPI CPF TGRCEMCIKPI NCDGNKPI VTCPUHGTTKPI
VQYKPI PQV KPENWFGF KP HTGKIJV UGTXKEGU RKNQVCIG
CPFPCXKICVKQPCNCKFHQTECTTKGTUCKTVTCHſEEQPVTQN
UCNXCIGQRGTCVKQPUKPCDTQCF
D1VJGTFWGUCPFHGGUEJCTIGFD[VJGHQTGKIPCKTRQTV
CWVJQTKV[HTQO$CPINCFGUJ$KOCPCPF$CPINCFGUJK
CKTETCHVEQORCPKGUQTVJGKTCIGPVU
0132 (TGKIJVEJCTIGU 2C[OGPVU QP CEEQWPV QH CKT HTGKIJV EJCTIGU D[
HTGKIJVHQTYCTFKPI HTGKIJV HQTYCTFGT QT KORQTVGT QT CKT VTCPURQTVCVKQP
CPFDTQMGTCIG EQORCPKGUQWVQHUWTRNWUHTGKIJVCPFTGNCVGFCIGPVUŏ
UGTXKEGU
#KT HGGUQTEQOOKUUKQPCUUQEKCVGFYKVJRCUUGPIGTCPF
HTGKIJVVTCPURQTVCPFDTQMGTCIGUGTXKEGU
147
Code-7
Code Purpose Explanatory Notes
No.
014 d Special Air Special Air Transportation are:
Transportation a) Supply of aviation fuels, provisions etc.
b) Maintenance and repair services n.i.e. cover
maintenance and repair work by residents on goods
that are owned by the nonresident. Repairs and
maintenance on aircraft are included in this item.
Cleaning of transport equipment is included in
this transport services.
(Constructions are excluded, they are included
under construction.)
0140 5WRRN[QHCXKCVKQP 4GOKVVCPEGUOCFGQPCEEQWPVQHGZRGPUGUKPEWTTGF
HWGNRTQXKUKQPUGVE D[ $CPINCFGUJ $KOCP CPF $CPINCFGUJK CKTETCHV
QH$CPINCFGUJKCKT EQORCPKGUQTVJGKTCIGPVUCDTQCFHQTRTQEWTGOGPV
ETCHVU QHCXKCVKQPHWGNRTQXKUKQPUUVQTGUGVE
0141 Repair and 4GOKVVCPEGUOCFGVQOGGVVJGGZRGPFKVWTGKPEWTTGF
maintenance HQT TGRCKT CPF OCKPVGPCPEG QH $CPINCFGUJ $KOCP
UGTXKEGUQH CPF$CPINCFGUJKCKTETCHVCDTQCF
$CPINCFGUJK %NGCPKPI QH CKT VTCPURQTV GSWKROGPV KU KPENWFGF KP
CKTETCHVU VJKUUGTXKEGU
02 3.a Rail Transport
021 Passenger
0210 5WTRNWU RCUUCIG 4GOKVVCPEGU QH UWTRNWU RCUUCIG GCTPKPI QH HQTGKIP
GCTPKPI QH HQTGKIP TCKN VTCPURQTV EQORCPKGU QWV QH VJGKT GCTPKPIU HTQO
rail transport KPVGTPCVKQPCNECTTKCIGQHRCUUGPIGTUHTQO$CPINCFGUJ
022 b Freight
0220 5WTRNWUHTGKIJV 2C[OGPVQPCEEQWPVQHUWTRNWUHTKIJVTGOKVVCPEGUQH
TGOKVVCPEGUQH HQTGKIPTCKNVTCPURQTVEQORCPKGUQWVQHVJGKTHTGKIJV
HQTGKIPTCKNVTCPURQTV GCTPKPIU
023 c Other rail services Other rail transport services include services that
are auxiliary to transport and directly provided
for the movement of goods and persons.
0231 Rail station services 4GOKVVCPEGU QP CEEQWPV QH RQTV UGTXKEGU CXCKNGF
QTGZRGPUGU CDTQCF D[ $CPINCFGUJ TCKNYC[ CWVJQTKV[ QT VJGKT
CIGPVUCDTQCFKPTGURGEVQH
C ECTIQ JCPFNKPI EJCTIGU DKNNGF UGRCTCVGN[ HTQO
HTGKIJV
KG NQCFKPI WPNQCFKPI VJCV CTG PQV ENCUUKſGF
CU HTGKIJV UVQTCIG CPF YCTGJQWUKPI RCEMKPI CPF
TGRCEMCIKPINCDGNKPIVTCPUHGTTKPIVQYKPIPQVKPENWFGF
KPHTGKIJVUGTXKEGUUCNXCIGQRGTCVKQPUKPCDTQCF
D1VJGTFWGUCPFHGGUEJCTIGFD[VJGHQTGKIPCKT
RQTVCWVJQTKV[HTQO$CPINCFGUJTCKNYC[CWVJQTKV[QT
VJGKTCIGPVU
148
Code-7
Code Purpose Explanatory Notes
No.
0232 (TGKIJVEJCTIGU 2C[OGPVU QP CEEQWPV QH CKT HTGKIJV EJCTIGU D[
HTGKIJVHQTYCTFKPI HTGKIJV HQTYCTFGT QT KORQTVGT QT TCKN VTCPURQTVCVKQP
CPFDTQMGTCIG EQORCPKGUQWVQHUWTRNWUHTGKIJVCPFTGNCVGFCIGPVUŏ
UGTXKEGU
4CKN HGGUCUUQEKCVGFYKVJRCUUGPIGTCPFHTGKIJVVTCPURQTV
CPFDTQMGTCIGUGTXKEGU
024 d Special Rail Special Rail Transportation are:
transportation a) Supply of fuel and oil to the foreign rail transport.
b) Maintenance and repair services n.i.e. cover
maintenance and repair work by residents
on goods that are owned by the nonresident.
Repairs and maintenance on rail transport
equipment are included in this item.
Cleaning of transport equipment is included in
this transport services.
(Constructions are excluded, they are included
under construction.)
0240 5WRRN[QHHWGNCPFQKN 4GOKVVCPEGUOCFGQPCEEQWPVQHGZRGPUGUKPEWTTGF
VQ$CPINCFGUJKTCKN D[ $CPINCFGUJ TCKNYC[ CWVJQTKV[ QT VJGKT CIGPVU
transport CDTQCF HQT RTQEWTGOGPV QH CXKCVKQP HWGN RTQXKUKQPU
UVQTGUGVE
0241 Repair and 4GOKVVCPEGUOCFGVQOGGVVJGGZRGPFKVWTGKPEWTTGF
maintenance HQT TGRCKT CPF OCKPVGPCPEG QH $CPINCFGUJ TCKNYC[
UGTXKEGUQH CWVJQTKV[QTVJGKTCIGPVUCDTQCF
$CPINCFGUJKTCKN %NGCPKPI QH CKT VTCPURQTV GSWKROGPV KU KPENWFGF KP
VTCPURQTVGSWKROGPVU VJKUUGTXKEGU
03 4 Road Transport
031 a Passenger
services
0310 5WTRNWURCUUCIG 4GOKVVCPEGUQHUWTRNWURCUUCIGGCTPKPIQHHQTGKIP
GCTPKPIQHHQTGKIP TQCF VTCPURQTV EQORCPKGU QWV QH VJGKT GCTPKPIU
road transport HTQO KPVGTPCVKQPCN ECTTKCIG QH RCUUGPIGTU HTQO
companies $CPINCFGUJ
032 b Freight Services
0320 5WTRNWUHTGKIJV 2C[OGPVQPCEEQWPVQHUWTRNWUHTKIJVTGOKVVCPEGUQH
TGOKVVCPEGUQH HQTGKIPTQCFVTCPURQTVCWVJQTKVKGUEQORCPKGUQWVQH
HQTGKIPTQCFVTCPURQTV VJGKTHTGKIJVGCTPKPIU
CWVJQTKVKGUEQORCPKGU
149
Code-7
Code Purpose Explanatory Notes
No.
033 c Other road Other road transport services include services
transport services that are auxiliary to transport and directly provided
for the movement of goods and persons.
0331 Land port services 4GOKVVCPEGU QP CEEQWPV QH RQTV UGTXKEGU CXCKNGF
QTGZRGPUGU CDTQCFD[$CPINCFGUJTQCFVTCPURQTVQTVJGKTCIGPVU
CDTQCFKPTGURGEVQH
C ECTIQ JCPFNKPI EJCTIGU DKNNGF UGRCTCVGN[ HTQO
HTGKIJV
KGNQCFKPIWPNQCFKPIVJCVCTGPQVENCUUKſGF
CU HTGKIJV UVQTCIG CPF YCTGJQWUKPI RCEMKPI CPF
TGRCEMCIKPI NCDGNKPI VTCPUHGTTKPI VQYKPI PQV
KPENWFGF KP HTGKIJV UGTXKEGU UCNXCIG QRGTCVKQPU KP
CDTQCF
D1VJGTFWGUCPFHGGUEJCTIGFD[VJGHQTGKIPCKT
RQTVCWVJQTKV[HTQOTQCFVTCPURQTVQTVJGKTCIGPVU
0332 (TGKIJVEJCTIGU 2C[OGPVU QP CEEQWPV QH CKT HTGKIJV EJCTIGU D[
HTGKIJVHQTYCTFKPI HTGKIJVHQTYCTFGTQTKORQTVGTQTTQCFVTCPURQTVCVKQP
CPFDTQMGTCIG EQORCPKGUQWVQHUWTRNWUHTGKIJVCPFTGNCVGFCIGPVUŏ
UGTXKEGU
TQCF HGGUCUUQEKCVGFYKVJRCUUGPIGTCPFHTGKIJVVTCPURQTV
CPFDTQMGTCIGUGTXKEGU
034 d Special road Special Road Transportation are:
transportation a) Supply of fuel and oil to the foreign road
transport.
b) Maintenance and repair services n.i.e. cover
maintenance and repair work by residents on
goods that are owned by the nonresident .The
repairs may be performed at the site of the repair
or elsewhere.
Cleaning of transport equipment is included in
this transport services.
(Constructions are excluded, they are included
under construction.)
0340 5WRRN[QHHWGNCPF 4GOKVVCPEGUOCFGQPCEEQWPVQHGZRGPUGUKPEWTTGFD[
QKNQH$CPINCFGUJK $CPINCFGUJKTQCFVTCPURQTVQTVJGKTCIGPVUCDTQCFHQT
TQCFXGJKENGU RTQEWTGOGPVQHCXKCVKQPHWGNRTQXKUKQPUUVQTGUGVE
0341 Repair and 4GOKVVCPEGUOCFGVQOGGVVJGGZRGPFKVWTGKPEWTTGF
maintenance HQT TGRCKT CPF OCKPVGPCPEG QH $CPINCFGUJK TQCF
UGTXKEGUQH VTCPURQTVQTVJGKTCIGPVUCDTQCF
$CPINCFGUJKTQCF %NGCPKPI QH CKT VTCPURQTV GSWKROGPV KU KPENWFGF KP
XGJKENGU VJKUUGTXKEGU
150
Code-7
Code Purpose Explanatory Notes
No.
04 5 Pipeline transport
041 a Pipeline transport
services
0410 RC[OGPVUQP 4GOKVVCPEGOCFGD[$CPINCFGUJRKRGNKPGUGTXKEGU
CEEQWPVQHRKRGNKPG CWVJQTKV[QPCEEQWPVQHRKRGNKPGUGTXKEGUTGPFGTGF
services KPVGTPCVKQPCNN[
05 6 Electricity
transmission
051 a Electricity
transmission
services
0510 2C[OGPVU Remittance made D[ $CPINCFGUJ GNGEVTKEKV[
on account VTCPUOKUUKQP UGTXKEG CWVJQTKV[ QP CEEQWPt
QHGNGEVTKEKV[ QH GNGEVTKEKV[ VTCPUOKUUKQP UGTXKEGU TGPFGTGF
transmission KPVGTPCVKQPCNN[
services
1 TRAVEL Travel covers all goods and services which
are acquired from resident economy by the
non-resident travelers during their stay in the
resident economy (Bangladesh).
A traveler is an individual staying less than on
year in an economy of which he is not a resident
for any purpose other than (a) being stationed
on a military base or with another government
agency of his own government, including
diplomats and other embassy personnel
and (b) accompanying a person mentioned
under (a) as a dependent, or (c) undertaking a
productive activity directly for an entity which
is a resident of an economy other than his own.
The one year rule does not apply to students
and medical patients who remain residents of
their own economy even if their length of stay
in another economy is one year or more. All
types of travel have been categorized under
two major heads (a) business travel and (b)
personal travel.
151
Code-7
Code Purpose Explanatory Notes
No.
10 1 Business Travel Business travel covers goods and services
acquired for personal use by persons whose
primary purpose of travel is for business.
This category covers travelers going abroad
for all types of business activities, carrier
crews stopping off or laying over, government
GORNQ[GGU QP QHſEKCN VTCXGN GORNQ[GGU QH
KPVGTPCVKQPCN QTICPK\CVKQP QP QHſEKCN DWUKPGUU
employees traveling on behalf of their employer
(except for diplomatic staff etc. employed in
government enclaves, whose expenditure in
their territory of physical location is included
in government goods and services n.i.e.); self-
employed nonresidents traveling for business
purposes; and seasonal, border, and other
short-term workers/ employees doing work for
enterprises which are not resident in the economy
where the work occurs. The business activities
may include production or installation work,
market exploration, commercial negotiations,
missions, conference, conventions, other
meetings, or other business purposes on behalf
of an enterprise resident in another economy.
101 a 1HſEKCN6TCXGN 1HſEKCN VTCXGN UWEJ CU OKUUKQPU EQPHGTGPEG
EQPXGPVKQPUQVJGTOGGVKPIUGVE
1010 1HſEKCNVTCXGNQH 4GNGCUGUOCFGVQCNNQHſEKCNUVTCXGNQHIQXGTPOGPV
IQXGTPOGPVCPF CPF UGOKIQXGTPOGPV GORNQ[GGU UWEJ CU
UGOKIQXGTPOGPV OKUUKQPUEQPHGTGPEGEQPXGPVKQPUQVJGTOGGVKPIU
GORNQ[GGU YQTMUJQRU GVE QP CEEQWPV QH FCKN[ CNNQYCPEGU
VTCKPKPI CNNQYCPEGU GPVGTVCKPOGPV EQPVKPIGPEKGU
OGFKECNHGGUGVEKPENWFKPICNNDWUKPGUUFGNGICVKQP
QHIQXGTPOGPVUGOKIQXGTPOGPVQTICPK\CVKQPU.
1011 1VJGTQHſEKCNVTCXGN 4GNGCUGU OCFG VQ CNN QVJGT QHſEKCN VTCXGN QH
QHKPVGTPCVKQPCN KPVGTPCVKQPCN QTICPK\CVKQPU DQFKGU GORNQ[GGU
QTICPK\CVKQPU UVCVKQPGF KP $CPINCFGUJ UWEJ CU OKUUKQPU
DQFKGUGORNQ[GGU EQPHGTGPEG EQPXGPVKQPU QVJGT OGGVKPIU
stationed in YQTMUJQRU GVE QP CEEQWPV QH FCKN[ CNNQYCPEGU
$CPINCFGUJ VTCKPKPI CNNQYCPEGU GPVGTVCKPOGPV EQPVKPIGPEKGU
OGFKECNHGGUGVEKPENWFKPICNNDWUKPGUUFGNGICVKQP
QHKPVGTPCVKQPCNQTICPK\CVKQPU
152
Code-7
Code Purpose Explanatory Notes
No.
102 b Commercial Travel
1020 %QOOGTEKCN6TCXGN #NN TGNGCUGU OCFG KP VJG HQTO QH ECUJ 6% GVE
VQ RTKXCVG EQOOGTEKCN VTCXGNGTU YJQ XKUKV C HQTGKIP
GEQPQO[ HQT UCNGU ECORCKIP OCTMGV GZRNQTCVKQP
EQOOGTEKCN PGIQVKCVKQP KPUVCNNCVKQP QH OCEJKPGT[
QT GSWKROGPV OKUUKQPU EQPHGTGPEG EQPXGPVKQPU
QVJGTOGGVKPIUQTQVJGTDWUKPGUURWTRQUGUGVEQP
DGJCNHQHRTKXCVGTGUKFGPVſTOGPVGTRTKUGU
1021 Commercial #NNTGNGCUGUOCFGKPVJGHQTOQHKPVGTPCVKQPCNETGFKV
Travel (under ECTFU FGDKV ECTF VQ RTKXCVG EQOOGTEKCN VTCXGNGTU
international YJQ XKUKV C HQTGKIP EQWPVT[ HQT UCNGU ECORCKIP
credit cards/ debit OCTMGV GZRNQTCVKQP EQOOGTEKCN PGIQVKCVKQP
card) KPUVCNNCVKQP QH OCEJKPGT[ QT GSWKROGPV OKUUKQPU
EQPHGTGPEG EQPXGPVKQPU QVJGT OGGVKPIU QT QVJGT
DWUKPGUURWTRQUGUGVEQPDGJCNHQHRTKXCVGTGUKFGPV
ſTOGPVGTRTKUGU
103 c 0QPQHſEKCN6TCXGN
1030 0QPQHſEKCN 4GNGCUGU OCFG VQ PQPQHſEKCNU RTKXCVG FGNGICVGU
FGNGICVKQP VTCXGNKPI CDTQCF CPF PQPQHſEKCNU KP QHſEKCN
FGNGICVKQPCDTQCFQVJGTVJCPHQTEQOOGTEKCNVTCXGN
104 d Others business
travel
1040 1VJGTUDWUKPGUU RelGCUGUOCFGVQQVJGTUDWUKPGUUVTCXGNGTUWEJCU
travel ECTTKGTETGYUUVQRRKPIQHHQTNC[KPIQXGTUGCUQPCN
DQTFGT CPF QVJGT UJQTVVGTO YQTMGTU GORNQ[GGU
FQKPI YQTM HQT GPVGTRTKUGU KP CDTQCF YJGTG VJG
YQTMQEEWTU
#NUQ KPENWFGF RC[OGPVU VQ VTCXGNGTU CICKPUV
KPVGTPCVKQPCNETGFKVECTFU
11 2 Personal Travel 6JKUECVGIQT[EQXGTUVTCXGNGTU
QVJGTVJCPDWUKPGUU
VTCXGN YJQ XKUKV HQT CEVKXKVKGU UWEJ CU XCECVKQPU
JQNKFC[URCTVKEKRCVKQPKPURQTVUCPFQVJGTTGETGCVKQPCN
CPF EWNVWTCN CEVKXKVKGU XKUKVU YKVJ TGNCVKXGU CPF
HTKGPFU GVE CPF HQT RKNITKOCIG GFWECVKQPCN CPF
JGCNVJTGNCVGF RWTRQUGU #NUQ KPENWFGF KP VJKU
ECVGIQT[CTGIQXGTPOGPVGORNQ[GGUQPNGCXGKPCP
GEQPQO[QVJGTVJCPVJCVKPYJKEJVJG[CTGTGUKFGPV
QTUVCVKQPGFCPFVQWTKUVVTCXGNGTUKGVJQUGXKUKVKPIC
EQWPVT[őGPTQWVGŒVQCPQVJGTFGUVKPCVKQP
153
Code-7
Code Purpose Explanatory Notes
No.
111 a Health Related
Travel
1110 /GFKECNVTCXGND[ 4GNGCUGU OCFG HQT TGUKFGPV RCVKGPVU OGFKECN
resident patients GZRGPFKVWTG CDTQCF
KG OGFKECN UGTXKEGU QVJGT
JGCNVJECTGHQQFCEEQOOQFCVKQPNQECNVTCPURQTVGVE
CESWKTGFD[VJQUGVTCXGNKPIHQTOGFKECNTGCUQPU
112 b Education Related
Travel
1120 Students 4GNGCUGUOCFGHQT$CPINCFGUJKUVWFGPVUUVWF[KPI
CDTQCFHQTVWKVKQPHGGUHQQFCEEQOOQFCVKQPNQECN
VTCPURQTVJGCNVJUGTXKEGUGVE
1121 6TCKPGGUQVJGT 4GNGCUGU OCFG HQT GZRGPFKVWTG QH HQTGKIP VTCKPKPI
VJCPQHſEKCNUQH QH TGUKFGPV KPFKXKFWCNU QVJGT VJCP QHſEKCNU QH
IQXGTPOGPVCPF IQXGTPOGPV CPF UGOKIQXGTPOGPV QTICPK\CVKQPU
UGOKIQXGTPOGPV
GZENWFGFWPFGTEQFGPQ
QTICPK\CVKQPU
113 c Other Travel
1130 6QWTKUVU 4GNGCUGU OCFG HQT $CPINCFGUJK VTCXGNGTU HQT
$CPINCFGUJK GPLQ[KPIXCECVKQPQTTGETGCVKQPCDTQCFKPVJGHQTO
QHHQTGKIPEWTTGPE[PQVGU6%GVE
1131 'ZEWTUKQPKUVU #NN TGNGCUGU OCFG VQ GZEWTUKQPKUVU UWEJ CU ITQWR
UVWF[ VQWT IQKPI CDTQCF KP VJG HQTO QH HQTGKIP
EWTTGPE[PQVGU6%GVE
1132 4GEQPXGTUKQPQH #NNTGNGCUGUKPVJGHQTOQHECUJ6%&TCHVU%JGSWGU
unspent taka into VQ VJG HQTGKIP VQWTKUVU NGCXKPI $CPINCFGUJ CICKPUV
HQTGKIPGZEJCPIG TGEQPXGTUKQPQHWPURGPVVCMCKPVQHQTGKIPGZEJCPIG
D[HQTGKIPVQWTKUV D[HQTGKIPVQWTKUV
1133 Sports and cultural 4GNGCUGUOCFGHQTTGUKFGPVVTCXGNGTUVQRCTVKEKRCVGKP
activities URQTVUCPFEWNVWTCNUJQYUGVEKPQVJGTGEQPQOKGU
1134 4GNKIKQWUVTCXGN #NN TGNGCUGU KP HCXQWT QH $CPINCFGUJK *CLLKGU HQT *CLL
-Hajj RWTRQUGUKPVJGHQTOQHHQTGKIPEWTTGPE[PQVGU6%GVE
*CLL CIGPEKGU RC[OGPV UWEJ CU VQ OGGV HQQF
NQFIKPI GZRGPUGU QH VJG RKNITKOU GVE KPENWFG KP
VJKUEQFG
1135 4GNKIKQWUVTCXGN #NN TGNGCUGU KP HCXQWT QH TGUKFGPV VTCXGNGTU HQT
QVJGTU TGNKIKQWU QDUGTXCPEGU UWEJ CU 7OTC JCLL VCDNKE
LCOCVRKNITKOCIGGVE
154
Code-7
Code Purpose Explanatory Notes
No.
1136 6TCXGNWPFGT 4GNGCUGUOCFGKPHQTOQHKPVGTPCVKQPCNETGFKVECTFU
international credit VQ CNN *CLL CIGPEKGU CPF JCLL KPFKXKFWCN +PENWFKPI
ECTFURTGRCKFECTF RC[OGPVQHOQDKNGRJQPGTQCOKPIDKNN
FGDKVECTFQH*CLL
CIGPEKGUCPFJCLL
individual
1137 6TCXGNWPFGT 4GNGCUGU OCFG KP HQTO QH KPVGTPCVKQPCN ETGFKV
international credit ECTFUVQCNNRTKXCVGVTCXGNGTUYJQVTCXGNCDTQCFHQT
ECTFURTGRCKF QVJGTVJCPEQOOGTEKCNCPF*CLLRWTRQUG+PENWFKPI
ECTFFGDKVECTFQH RC[OGPVQHOQDKNGRJQPGTQCOKPIDKNN
-Others
1138 1VJGTVTCXGNPKG 6JKU KPENWFGU QVJGT TGNGCUGU HQT VTCXGN CDTQCF PQV
UVCVGFGNUGYJGTGUWEJCUXKUKVQTUVQOGGVTGNCVKXGU
CPFHTKGPFUCPFVTCPUKVVTCXGNGTUKGVJQUGXKUKVKPIC
EQWPVT[őGPTQWVGŒVQCPQVJGTFGUVKPCVKQP
6TCXGNTGNCVGFHQTGKIPGZEJCPIGOCTIKPQTEQOOKUUKQP
RC[OGPVUVQJQVGNDQQMKPIVQWTQRGTCVQTUVTCXGNCIGPV
QVJGTRTQXKFGTGVEVQCDTQCFKUKPENWFGFVJKUEQFG
2 OTHER SERVICES Other services comprise those international
services that are not covered under transportation
and travel services.
20 1 Communications, Communication services cover two main categories
Services of international communication transactions
between residents and non-residents;
(i) telecommunications, encompassing the
transmission of sound, images or other
information by telephone, telex, telegram, cable,
broadcasting, satellite, electronic mail, facsimile
services etc. and
(ii) postal and courier services, encompassing the
pick-up, transport and delivery of letters, news
papers, periodicals, brochures and other printed
matters, and of parcels and packages by national
postal administrations and other operators.
201 a Telecommunica- TGNGEQOOWPKECVKQP5GTXKEGUKUFGſPGFKPVGTOUQH
tion Services the nature of the services, not the method of delivery.
Only amounts payable for transmission should be
included under telecommunications services;
Excluded are installation services for telephone
network equipment (included in construction)
and data base services ( included in information
services).
155
Code-7
Code Purpose Explanatory Notes
No.
2010 6GNGRJQPGVGNGZ 4GOKVVCPEGU CDTQCF QP CEEQWPV QH
VGNGITCOTCFKQCPF 6GNGEQOOWPKECVKQP 5GTXKEGU GPEQORCUU VJG
VGNGXKUKQPECDNG DTQCFECUV QT VTCPUOKUUKQP QH UQWPF KOCIGU
transmission, radio FCVC QT QVJGT KPHQTOCVKQP D[ VGNGRJQPG VGNGZ
and television VGNGITCO TCFKQ CPF VGNGXKUKQP ECDNG VTCPUOKUUKQP
satellite, electronic radio and television satellite, electronic mail,
OCKNHCEUKOKNG HCEUKOKNGGVEKPENWFKPIDWUKPGUUPGVYQTMUGTXKEGU
GVEOQDKNG VGNGEQPHGTGPEKPICPFUWRRQTVUGTXKEGUCPFUCVGNNKVG
telecommunications ECDNGUWDUETKRVKQPGVE
services, internet #NUQ KPENWFGF CTG OQDKNG VGNGEQOOWPKECVKQPU
DCEMDQPGUGTXKEGU UGTXKEGU KPVGTPGV DCEMDQPG UGTXKEGU CPF QPNKPG
and online access CEEGUU UGTXKEGU KPENWFKPI RTQXKUKQP QH CEEGUU VQ
UGTXKEGU VJGKPVGTPGV
201 D postal and courier
services
2011 Postal services 4GOKVVCPEGU CDTQCF QP CEEQWPV QH RQUV QHſEGU
HQT RKEMWR VTCPURQTV CPF FGNKXGT[ QH NGVVGTU
PGYURCRGTU RGTKQFKECNU DTQEJWTGU CPF QVJGT
RTKPVGFOCVVGTUCPFQHRCTEGNURCEMCIGUKPENWFKPI
RQUVQHſEGEQWPVGT
UWEJCUUCNGUQHUVCORUOQPG[
QTFGTURQUVGTGUVCPVGUGTXKEGUVGNGITCOUGTXKEGU
GVECPFOCKNDQZTGPVCNUGTXKEGUD[PCVKQPCNRQUVCN
CFOKPKUVTCVKQPU
2013 Courier services 4GOKVVCPEGUCDTQCFQPCEEQWPVQHEQWTKGTUGTXKEGU
QRGTCVQTU HQT RKEMWR VTCPURQTV CPF FGNKXGT[ QH
NGVVGTU PGYURCRGTU RGTKQFKECNU DTQEJWTGU CPF
QVJGT RTKPVGF OCVVGTU CPF QH RCTEGNU RCEMCIGU
KPENWFKPIGZRTGUUCPFFQQTVQFQQTFGNKXGT[
'ZRTGUUFGNKXGT[UGTXKEGUOKIJVKPENWFGHQTGZCORNG
QPFGOCPFRKEMWRQTVKOGFGſPKVGFGNKXGT[GVE.
2014 5WTRNWUGCTPKPIU 4GOKVVCPEGUCDTQCFQPCEEQWPVQHUWTRNWUGCTPKPIU
QH%QWTKGTUGTXKEGU D[HQTGKIP%QWTKGTUGTXKEGUEQORCP[QRGTCVQTUQT
QRGTCVQTU KVUCIGPVQHſEGUKPENWFKPIFGOWTTCIGEJCTIGU
21 2 Construction Construction work covers work on construction
Services projects and installation by resident to
nonresident enterprises.
211 a Construction
services
156
Code-7
Code Purpose Explanatory Notes
No.
2110 Construction %QPUVTWEVKQP UGTXKEGU EQXGTU VJG ETGCVKQP
YQTMHQTTGUKFGPVU TGPQXCVKQP TGRCKT QT GZVGPUKQP QH ſZGF CUUGVU
D[PQPTGUKFGPV KP VJG HQTO QH DWKNFKPIU NCPF KORTQXGOGPVU QH CP
construction GPIKPGGTKPI PCVWTG CPF QVJGT UWEJ GPIKPGGTKPI
GPVGTRTKUGU EQPUVTWEVKQPU CU TQCFU DTKFIG FCOU GVE +V CNUQ
includes related installation (such as installation
services for telephone network equipment) and
CUUGODN[ YQTM +V KPENWFGU UKVG RTGRCTCVKQP CPF
IGPGTCNEQPUVTWEVKQPCUYGNNCUURGEKCNK\GFUGTXKEGU
UWEJCURCKPVKPIRNWODKPICPFFGOQNKVKQP+VCNUQ
KPENWFGU OCPCIGOGPV QH EQPUVTWEVKQP RTQLGEVU
4GRCKTU QH TCKNYC[ HCEKNKVKGU JCTDQTU CPF CKTſGNF
HCEKNKVKGUKPENWFGFKPEQPUVTWEVKQP
4GOKVVCPEGURC[OGPVUVQCDTQCFHQTUWEJYQTMCTG
VQDGTGRQTVGFWPFGTVJKUEQFG
2112 Goods and services 4GOKVVCPEGU VQ CDTQCF HQT IQQFU CPF UGTXKEGU
CESWKTGFHTQOVJG CESWKTGF HTQO GEQPQO[ KP YJKEJ VJG EQPUVTWEVKQP
GEQPQO[KPYJKEJVJG CEVKXKV[KUDGKPIWPFGTVCMGPD[TGUKFGPVEQPUVTWEVKQP
EQPUVTWEVKQPCEVKXKV[KU enterprises
DGKPIWPFGTVCMGPD[
resident construction
GPVGTRTKUGU
22 3 Insurance and Insurance and pension services include services
pension Services of providing life insurance and annuities, non-
life insurance, reinsurance, freight insurance,
pensions, standardized guarantees, and auxiliary
services to insurance, pension schemes, and
standardized guarantee schemes. In overview,
the total value of insurance and pension
services is derived as the margin between the
amounts accruing to the companies (namely,
premiums, contributions, and supplements)
and the amounts accruing to the policyholders
PCOGN[ENCKOUCPFDGPGſVU
221 a Marine Insurance Marine insurance (Direct insurance)e is a Non-
( Non-life insurance) life insurance .
2210 Premium, 4GOKVVCPEGU CDTQCF QP CEEQWPV QH RTGOKWO
EQPVTKDWVKQPU EQPVTKDWVKQPUUWRRNGOGPVUDGPGſVUENCKOUGVED[
supplements , KPUWTCPEGEQORCPKGUQTRQNKE[JQNFGTU/CTKPG
DGPGſVUENCKOUGVE #NUQ EQXGTGF 6TGCVKGU CPF UVCPFKPI QRGP EQXGT
/CTKPG UGVVNGOGPVQHCEEQWPVU/CTKPG
157
Code-7
Code Purpose Explanatory Notes
No.
222 b Non-Marine Non-Marine (Direct insurance) are Non-life
Insurance (Non- insurance covers accident and health; term
life insurance) NKHG CXKCVKQP CPF QVJGT VTCPURQTV ſTG CPF QVJGT
property damage; pecuniary loss; general liability;
and credit insurance.
Receipts on account of premium, contributions,
UWRRNGOGPVUDGPGſVUENCKOUTGVWTPHQTCNWORUWO
at the end of the policy (for non-life insurance- Non-
Marine) / return for a lump sum at the beginning of
the policy (annuities) etc. by insurance companies
or policyholders- Non-life insurance- Non-Marine.
2220 Premium, 4GOKVVCPEGU CDTQCF QP CEEQWPV QH RTGOKWO
EQPVTKDWVKQPU EQPVTKDWVKQPU UWRRNGOGPVU DGPGſVU ENCKOU TGVWTP
supplements , HQT C NWOR UWO CV VJG GPF QH VJG RQNKE[
HQT PQPNKHG
DGPGſVUENCKOU KPUWTCPEG0QP/CTKPGTGVWTPHQTCNWORUWOCVVJG
GVE0QP/CTKPG DGIKPPKPI QH VJG RQNKE[
CPPWKVKGU GVE D[ KPUWTCPEG
+PUWTCPEG
0QPNKHG EQORCPKGUQTRQNKE[JQNFGTU0QPNKHGKPUWTCPEG0QP
KPUWTCPEG /CTKPG5WEJCUCEEKFGPVCPFJGCNVJVGTONKHGCXKCVKQP
CPF QVJGT VTCPURQTV ſTG CPF QVJGT RTQRGTV[ FCOCIG
RGEWPKCT[NQUUIGPGTCNNKCDKNKV[CPFETGFKVKPUWTCPEG
223 c Life Insurance and Life Insurance and annuities is also Direct
annuities insurance.
2230 Premium, 4GOKVVCPEGU CDTQCF QP CEEQWPV QH RTGOKWO
EQPVTKDWVKQPU EQPVTKDWVKQPUUWRRNGOGPVUDGPGſVUENCKOUTGVWTP
supplements , HQT C NWOR UWO CV VJG GPF QH VJG RQNKE[
HQT NKHG
DGPGſVUENCKOUGVE KPUWTCPEGTGVWTPHQTCNWORUWOCVVJGDGIKPPKPI
.KHGKPUWTCPEGCPF QHVJGRQNKE[
CPPWKVKGUGVED[KPUWTCPEGEQORCPKGU
annuities QTRQNKE[JQNFGTU.KHGKPUWTCPEGCPFCPPWKVKGU
224 d Merchandise or Freight insurance is a form of non-life insurance that
Freight Insurance raise particular issues. Its also direct insurance.
2240 Premium, 4GOKVVCPEGUCDTQCFQPCEEQWPVQHHTGKIJVKPUWTCPEG
EQPVTKDWVKQPU RTGOKWOU ENCKOU GVE RC[CDNG QP KPVGTPCVKQPCN
supplements, VTCFGF IQQFU KG RTGOKWO ENCKOU GVE HQT
DGPGſVUENCKOUGVE OGTEJCPFKUG QT HTGKIJVKPUWTCPEG HQT OQXCDNG
/GTEJCPFKUGQT IQQFUFWTKPIVJGEQWTUGQHUJKROGPV
(TGKIJV+PUWTCPEG
225 e Re-insurance
2250 4GKPUWTCPEG.KHG 4GOKVVCPEGU CDTQCF QP CEEQWPV QH RTGOKWO CPF
ENCKOUGVE4GKPUWTCPEG.KHG
2251 Re-insurance- Non- 4GOKVVCPEGU CDTQCF QP CEEQWPV QH RTGOKWO CPF
NKHGKPENWFKPIHTGKIJV ENCKOUGVE4GKPUWTCPEG0QPNKHGKPENWFKPIHTGKIJV
158
Code-7
Code Purpose Explanatory Notes
No.
226 f Auxiliary insurance
services
2260 Auxiliary ReOKVVCPEGUCDTQCFQPCEEQWPVQH#WZKNKCT[KPUWTCPEG
insurance UGTXKEGU UWEJ CU KPUWTCPEG CPF RGPUKQP TGNCVGF
services KPUWTCPEGCIGPVEQOOKUUKQPUKPUWTCPEGDTQMGTKPI
CPFCIGPE[UGTXKEGUGXCNWCVKQPCPFNQUUCFLWUVOGPV
UGTXKEGUCEVWCTKCNUGTXKEGUUCNXCIGCFOKPKUVTCVKQP
UGTXKEGUCPFTGIWNCVQT[CPFOQPKVQTKPIUGTXKEGUQP
KPFGOPKVKGUCPFTGEQXGT[UGTXKEGU
227 g Pension Schemes
2270 2GPUKQP5EJGOGU 4GOKVVCPEGU CDTQCF QP CEEQWPV QH EQPVTKDWVKQP
UWRRNGOGPVU DGPGſVU GVE 2GPUKQP 5EJGOGU
KPENWFKPIUQEKCNUGEWTKV[UEJGOGUGORNQ[GTTGNCVGF
UEJGOGU QVJGT VJCP UQEKCN UGEWTKV[ CPF UQEKCN
CUUKUVCPEGUEJGOGU
228 h Standardized
Guarantees
2280 5VCPFCTFK\GF 4GOKVVCPEGU CDTQCF QP CEEQWPV QH 5VCPFCTFK\GF
Guarantees )WCTCPVGGU UWEJ CU GZRQTV ETGFKV IWCTCPVGGU CPF
UVWFGPVNQCPIWCTCPVGGUEJCTIGHGGUOGGVENCKOUGVE
23 4 Financial Services FKPCPEKCN UGTXKEGU EQXGT ſPCPEKCN KPVGTOGFKCT[
and auxiliary services except those of insurance
enterprise and pension fund services, conducted
between residents and non-residents. These services
include those usually provided by banks and other
ſPCPEKCN EQTRQTCVKQPU They include deposit taking
and lending, letters of credit, credit card services,
DCPMGTUCEEGRVCPEGUNKPGUQHETGFKVſPCPEKCNNGCUKPI
and foreign exchange transactions, commissions and
EJCTIGUTGNCVGFVQſPCPEKCNNGCUKPIQVJGTHGGUTGNCVGF
to transactions in securities factoring, underwriting,
CPFENGCTKPIQHRC[OGPVU#NUQKPENWFGFCTGſPCPEKCN
CFXKUQT[ UGTXKEGU EWUVQF[ QH ſPCPEKCN CUUGVU QT
DWNNKQP ſPCPEKCN CUUGV OCPCIGOGPV OQPKVQTKPI
services, liquidity provision services, risk assumption
services other than insurance, merger and acquisition
services, credit rating services, stock exchange
services, and trust services, brokerage, placement
of issues, redemptions, arrangements of swaps,
options and other hedging instruments, commission
of commodity futures traders; and services related to
CUUGVUOCPCIGOGPVſPCPEKCNOCTMGVQRGTCVKQPCNCPF
regulatory services, security custody services etc.
159
Code-7
Code Purpose Explanatory Notes
No.
231 a Bank Commission Bank Commission and Charges include deposit
and Charges, taking and lending, letters of credit, , credit
Deposits, Lending card services, bankers acceptances, lines of
and Other fees. ETGFKV ſPCPEKCN NGCUKPI CPF HQTGKIP GZEJCPIG
transactions, commissions and charges related to
ſPCPEKCNNGCUKPIQVJGTHGGUTGNCVGFVQVTCPUCEVKQPU
in securities factoring, underwriting, and clearing
QHRC[OGPVU#NUQKPENWFGFCTGſPCPEKCNCFXKUQT[
UGTXKEGU EWUVQF[ QH ſPCPEKCN CUUGVU QT DWNNKQP
ſPCPEKCNCUUGVOCPCIGOGPVOQPKVQTKPIUGTXKEGU
liquidity provision services, risk assumption
services other than insurance, merger and
acquisition services, credit rating services, stock
exchange services, and trust services, brokerage,
placement of issues, redemptions, arrangements
of swaps, options and other hedging instruments,
commission of commodity futures traders; and
UGTXKEGU TGNCVGF VQ CUUGVU OCPCIGOGPV ſPCPEKCN
market operational and regulatory services,
security custody services etc.
160
Code-7
Code Purpose Explanatory Notes
No.
2312 1VJGTHGGUPKG 4GOKVVCPEGUCDTQCFQPCEEQWPVQHſPCPEKCNCFXKUQT[
UGTXKEGUEWUVQF[QHſPCPEKCNCUUGVUQTDWNNKQPſPCPEKCN
CUUGV OCPCIGOGPV OQPKVQTKPI UGTXKEGU NKSWKFKV[
RTQXKUKQPUGTXKEGUTKUMCUUWORVKQPUGTXKEGUQVJGTVJCP
KPUWTCPEGOGTIGTCPFCESWKUKVKQPUGTXKEGUETGFKVTCVKPI
UGTXKEGUUVQEMGZEJCPIGUGTXKEGUCPFVTWUVUGTXKEGU
CPF QVJGT HGGU TGNCVGF VQ VTCPUCEVKQP KP UGEWTKVKGU
DTQMGTCIG RNCEGOGPV QH KUUWGU TGFGORVKQPU
CTTCPIGOGPVU QH UYCRU QRVKQPU CPF QVJGT JGFIKPI
KPUVTWOGPVUEQOOKUUKQPQHEQOOQFKV[HWVWTGUVTCFGTU
CPFUGTXKEGUTGNCVGFVQCUUGVUOCPCIGOGPVſPCPEKCN
OCTMGV QRGTCVKQPCN CPF TGIWNCVQT[ UGTXKEGU UGEWTKV[
EWUVQF[ UGTXKEGU U[PFKECVG EQOOKVOGPV HGGU GVE
CTGTGRQTVGFKPVJKUEQFG
232 D 1VJGTſPCPEKCN
services
2320 4GHWPFUCPF 4GOKVVCPEGUCDTQCFQPCEEQWPVQHNQUUKPYGKIJVU
TGDCVGU SWCNKV[ENCKOUCPFFKHHGTGPEGKPRTKEGUGVE
2321 2C[OGPVUQH 4GOKVVCPEGUCDTQCFQPCEEQWPVQHCP[V[RGQHGCTPGUV
GCTPGUVOQPG[ OQPG[CDTQCFD[TGUKFGPVGPVGTRTKUGUſTOUGVE
24 5 Computer and CoORWVGT CPF KPHQTOCVKQP UGTXKEGU KU FGſPGF
Information in terms of the nature of the services, not the
Services method of delivery. Only amounts payable
for transmission should be included under
downloaded content should be included in
the appropriate item (computer, information,
audiovisual, etc. services). If covers computer
data and news related services including data
base, data processing, hardware consultancy,
software implementation, maintenance and repair
of computers and peripheral equipments and
news agency services.
241 a Computer Computer services consist of hardware and software-
Services related services and data-processing services.
Excluded from computer services are computer
VTCKPKPI EQWTUGU PQV FGUKIPGF HQT C URGEKſE WUGT
(which are included in other personal, cultural,
and recreational services) Charges for licenses to
reproduce and/or distribute software, which are
included in charges for the use of intellectual property
are also excluded. Leasing of computers without an
operator is included in operational leasing.
161
Code-7
Code Purpose Explanatory Notes
No.
2410 Computer data 2C[OGPVU QP CEEQWPV QH EQORWVGT FCVC GPVT[
RTQEGUUKPICPF CPF RTQEGUUKPI CPF JQUVKPI UGTXKEGU UWEJ CU
JQUVKPIUGTXKEGU FCVC GPVT[ ECNN EGPVTG ITCRJKE FGUKIP EQORWVGT
+6'PCDNGF CKFGF FGUKIP FTCYKPI
%#& CPF EQORWVGT CKFGF
5GTXKEGU GPIKPGGTKPI FKIKVCN
QP NKPG OQDKNG GVE EQPVGPV
FGXGNQROGPVCPFOCPCIGOGPVCPKOCVKQP
&CPF
&)+5OGFKECNVTCPUETKRVKQPYGDUKVGUGTXKEGU
YGD CFXGTVKUGOGPV TGOQVG +6 OCKPVGPCPEG +6
UWRRQTVCPFUQHVYCTGOCKPVGPCPEG$21
$WUKPGUU
2TQEGUU 1WVUQWTEKPI VCDWNCVKQP CPF RTQEGUUKPI
QPCVKOGUJCTKPIDCUKUYGDRCIGJQUVKPIUGTXKEGU
KGVJGRTQXKUKQPQHUGTXGTURCEGQPVJGKPVGTPGVVQ
JQUVENKGPVUŏYGDRCIGCPFRTQXKUKQPQHCRRNKECVKQPU
CPF EQORWVGT HCEKNKVKGU OCPCIGOGPV RTQXKFGF VQ
PQPTGUKFGPVCPF+6'5UGTXKEGU
2411 Computer 4GOKVVCPEGU CDTQCF QP CEEQWPV QH *CTFYCTG CPF
EQPUWNVCPE[ UQHVYCTGEQPUWNVCPE[CPFKORNGOGPVCVKQPUGTXKEGU
UGTXKEGUKG 6GEJPKECNEQPUWNVCPE[UGTXKEGUTGNCVGFVQUQHVYCTG
*CTFYCTG CPCN[UKU FGUKIP CPF RTQITCOOKPI QH U[UVGOU
CPFUQHVYCTG TGCF[VQWUG
KPENWFKPIYGDRCIGFGXGNQROGPVCPF
EQPUWNVCPE[ FGUKIP U[UVGOU OCKPVGPCPEG CPF QVJGT UWRRQTV
implementation UGTXKEGU UWEJ CU VTCKPKPI RTQXKFGF CU RCTV QH
services, and EQPUWNVCPE[RTQXKFGFVQPQPTGUKFGPV
VGEJPKECN &CVC TGEQXGT[ UGTXKEGU RTQXKUKQP QH CFXKEG CPF
EQPUWNVCPE[ CUUKUVCPEG QP OCVVGTU TGNCVGF VQ VJG OCPCIGOGPV
services related to QHEQORWVGTTGUQWTEGU
UQHVYCTG
2412 +ORQTVQHEQORWVGT 4GOKVVCPEGU CDTQCF QP CEEQWPV QH KORQTV QH
UQHVYCTG EQORWVGT UQHVYCTG VQ CDTQCF 5WEJ CU RWTEJCUG
QH EWUVQOK\GF UQHVYCTG
JQYGXGT FGNKXGTGF VJG
FGXGNQROGPVRTQFWEVKQPUWRRN[CPFFQEWOGPVCVKQP
QHEWUVQOK\GFUQHVYCTGKPENWFKPIQRGTCVKPIU[UVGOU
OCFG VQ QTFGT HQT URGEKſE WUGT PQPEWUVQOK\GF
OCUURTQFWEGFUQHVYCTGFQYPNQCFGFQTQVJGTYKUG
GNGEVTQPKECNN[FGNKXGTGFQTCUKPINGRC[OGPV
2413 Installation, 4GOKVVCPEGUCDTQCFQPCEEQWPVQHVJGOCPCIGOGPV
maintenance and QH UWDEQPVTCEVGF EQORWVGT UGTXKEGU KPUVCNNCVKQP
TGRCKTUQHEQORWVGTU KPENWFKPI KPUVCNNCVKQP QH OCKPHTCOGU CPF EGPVTCN
CPFRGTKRJGTCN EQORWVKPI WPKVU OCKPVGPCPEG CPF TGRCKTU QH
GSWKROGPVUGTXKEGU EQORWVGTUCPFRGTKRJGTCNGSWKROGPV
162
Code-7
Code Purpose Explanatory Notes
No.
242 b Information Information Services include news agency
Services services, direct non-bulk subscriptions to
newspapers and periodical other information
provision services etc. .
(Excluded bulk newspapers and periodicals which
are included under general merchandise.)
2420 4GOWPGTCVKQPQH 4GOKVVCPEGUVQHQTGKIPCWVJQTUPGYURCRGTUGVEKP
LQWTPCNKUVUCWVJQTU TGURGEVQHVJGKTCTVKENGUECTVQQPUGVERWDNKUJGFKP
$CPINCFGUJKLQWTPCNUCPFPGYURCRGTU
2421 0GYUCIGPVUCPF 4GOKVVCPEGU OCFG D[ $CPINCFGUJK 0GYUCIGPVU
correspondents CPFEQTTGURQPFGPVUCIGPEKGUVQVJGKTEQTTGURQPFGPVU
CIGPE[UGTXKEGU CDTQCFCPFUWDUETKRVKQPVQHQTGKIPPGYUCIGPEKGU
6JGUGUGTXKEGUCTGUWEJCUVJGRTQXKUKQPQHPGYU
RJQVQITCRJU CPF HGCVWTG CTVKENGU VQ VJG OGFKC VQ
CDTQCFHQTVJGKTUGTXKEGU
2422 5WDUETKRVKQPVQ 4GOKVVCPEGU CDTQCF QP CEEQWPV QH FKTGEV PQP
PGYURCRGTU DWNM UWDUETKRVKQPU VQ PGYURCRGTU CPF RGTKQFKECNU
periodicals YJGVJGT D[ OCKN GNGEVTQPKE VTCPUOKUUKQP QT QVJGT
OGCPU QVJGT QPNKPG EQPVGPV RTQXKUKQP UGTXKEGU
CPF NKDTCT[ CPF CTEJKXG UGTXKEGU VQ HQTGKIP PGYU
RCRGTUCPFRGTKQFKECNU
2423 1VJGTKPHQTOCVKQP 4GOKVVCPEGUCDTQCFQPCEEQWPVQHQVJGTKPHQTOCVKQP
RTQXKUKQPUGTXKEGU RTQXKUKQP UGTXKEGU KPENWFG FCVCDCUG UGTXKEGU
FCVCDCUG EQPEGRVKQP FCVC UVQTCIG CPF VJG
FKUUGOKPCVKQP QH FCVC CPF FCVCDCUGU
KPENWFKPI
FKTGEVQTKGUCPFOCKNKPINKUVDQVJQPNKPGCPFVJTQWIJ
OCIPGVKEQRVKECNQTRTKPVGFOGFKCCPFYGDUGCTEJ
RQTVCNU
UGCTEJ GPIKPG UGTXKEGU VJCV ſPF KPVGTPGV
CFFTGUUGUHQTENKGPVUYJQKPRWVMG[YQTFSWGTKGU
25 6 Royalties and Royalties and license fees cover transaction
License fees between residents and non-residents associated
with the authorized use of intangible non-
RTQFWEGFPQPſPCPEKCNUCUUGVUCPFRTQRTKGVCT[
rights such as patents, copyright, trade marks,
industrial processes etc. and with the use
through licensing agreement of produced
originals or prototypes such as manuscripts
CPFſNOU
163
Code-7
Code Purpose Explanatory Notes
No.
251 a Royalties and
License fees
2510 4Q[CNVKGUCPF 2C[OGPVU CUUQEKCVGF YKVJ VJG CWVJQTK\GF WUG QH
.KEGPUGHGGU KPVCPIKDNG PQPRTQFWEGF PQPſPCPEKCN CUUGVU CPF
RTQRTKGVCT[TKIJVUUWEJCURCVGPVUEQR[TKIJVUVTCFG
OCTMU KPFWUVTKCN RTQEGUUGU CPF FGUKIP KPENWFKPI
VTCFGUGETGVUGVECPFYKVJVJGWUGVJTQWIJNKEGPUKPI
CITGGOGPVQHRTQFWEGFQTKIKPCNUQTRTQVQV[RGUUWEJ
CU EQR[TKIJVU QP DQQMU CPF OCPWUETKRVU NKEGPUG
HGGQHEQORWVGTUQHVYCTGQTKIKPCNUCPFQYPGTUJKR
TKIJVU HQT UQHVYCTG U[UVGOU CPF CRRNKECVKQPU
EKPGOCVQITCRJKEYQTMUCPFUQWPFTGEQFKPIUQWPF
NKXG RGTHQTOCPEGU CPF VGNGXKUKQP ECDNG UCVGNNKVG
DTQCFECUV ſNOU TGNCVGF TKIJVU CPF ETGFKV ECTFXKUC
ECTFNKEGPUGHGGUGVE
26 7 Personal, cultural Personal, cultural and recreational services cover
and recreational (i) audio visual and related services and
services (ii) Other cultural and recreational services. The
ſTUV EQORTKUGU UGTXKEGU CPF CUUQEKCVGF HGGU
related to the production of motion pictures (on
ſNOQTXKFGQVCRGTCFKQCPFVGNGXKUKQPRTQITCOU
(live or on tape) and musical recordings.
Included are, fees payment to non-resident
actors, directors, producers etc. for productions
abroad. The second comprises other cultural
and recreational services’ fees such as those
associated with museums, libraries, archives
and other cultural, sporting and recreational
activities.
262 a Audio Visuals
2620 #WFKQ8KUWCNCPF 4GOKVVCPEGUCDTQCFQPCEEQWPVQHHGGUCUUQEKCVGF
related services YKVJ VJG RTQFWEGF QH OQVKQP RKEVWTGU
QP ſNO QT
XKFGQVCRGFKUMQTVTCPUOKVVGFGNGEVTQPKECNN[GVE
TCFKQCPFVGNGXKUKQPRTQITCOU
NKXGQTQPVCRGCPF
OWUKECNTGEQTFKPIUGVE5WEJHGGUVJQUGRC[OGPV
VQPQPTGUKFGPVCEVQTUFKTGEVQTURTQFWEGTUGVEHQT
RTQFWEVKQPCDTQCF
#NUQ KPENWFGF RC[CDNG HQT TGPVCNU QH CWFKQXKUWCN
CPF TGNCVGF RTQFWEVU CPF EJCTIGU HQT CEEGUU VQ
GPET[RVGF VGNGXKUKQP EJCPPGNU
UWEJ CU ECDNG CPF
UCVGNNKVGUGTXKEGU
164
Code-7
Code Purpose Explanatory Notes
No.
263 b Other personal, Other personal, cultural and recreational
cultural and services include health services, education
recreational services services, and other.
2630 1VJGTRGTUQPCN 4GOKVVCPEGUCDTQCFQPCEEQWPVQHHGGUCUUQEKCVGFYKVJ
cultural and C *GCNVJ UGTXKEGU RTQXKFGF D[ JQURKVCNU FQEVQTU
recreational nurses and paramedical and similar personnel, as
services YGNN CU NCDQTCVQT[ CPF UKOKNCT UGTXKEGU YJGVJGT
TGPFGTGFTGOQVGN[QTQPUKVG
D 'FWECVKQP UGTXKEGU EQORTKUG UGTXKEGU TGNCVKPI VQ
GFWECVKQP UWEJ CU EQTTGURQPFGPEG EQWTUGU CPF
GFWECVKQP XKC VGNGXKUKQP QT VJG KPVGTPGV CU YGNN CU
D[ VGCEJGTU EQORWVGT VTCKPKPI EQWTUGU GVE )4'
61('. #RRNKECVKQP HGGU GVE YJQ UWRRN[ UGTXKEGU
FKTGEVN[KPJQUVGEQPQOKGU
E 1VJGT EWNVWTCN CPF TGETGCVKQPCN UGTXKEGU UWEJ CU
VJQUG CUUQEKCVGF YKVJ OWUGWOU NKDTCTKGU CTEJKXGU
CPFQVJGTEWNVWTCNURQTVKPIUGTXKEGUEJCTIGUQHNQVVGT[
QTICODNKPICPFTGETGCVKQPCNCEVKXKVKGU6JGHGGUCPF
RTK\GUQHURQTVURGQRNGCVJNGVGUGVECTGKPENWFGF
27 8 Other Business Other business services cover various
Services categories of services transactions between
residents and non-residents other than those
mentioned above. It comprises
(i) merchanting and other trade related services
(ii) operational leasing
(iii) miscellaneous business, professional and
technical services.
271 a Merchanting and
Other Trade
Services
2710 /GTEJCPVKPI 4GOKVVCPEGU CDTQCF QP CEEQWPV QH OGTEJCPVKPI EQXGT
Services GCTPKPIUQPIQQFUVTCPUCEVKQPUQHTGUKFGPVOGTEJCPVYKVJ
CPQPTGUKFGPV/GTEJCPVKPIKUFGſPGFCUVJGRWTEJCUGQH
IQQFUD[CTGUKFGPVHTQOCPQPTGUKFGPVCPFUWDUGSWGPV
TGUCNGQHVJGIQQFUVQCPQVJGTPQPTGUKFGPVYKVJQWVVJG
IQQFUGPVGTKPIQTNGCXKPIVJGEQORKNKPIGEQPQO[6JG
FKHHGTGPEGDGVYGGPVJGXCNWGQHVJGIQQFUYJGPCESWKTGF
CPFVJGXCNWGYJGPUQNFKUVQDGTGEQTFGFCUVJGXCNWGQH
VJGOGTEJCPVKPIUGTXKEGURTQXKFGF
165
Code-7
Code Purpose Explanatory Notes
No.
2711 1VJGTVTCFGTGNCVGF 4GOKVVCPEGU CDTQCF QP CEEQWPV QH HGGU CPF
services EQOOKUUKQPU QP CEEQWPV QH UGTXKEGU RGTHQTOGF
D[ PQPTGUKFGPV CIGPVU OGTEJCPVU EQOOQFKV[
DTQMGTU FGCNGTU CWEVKQPGGTU CPF EQOOKUUKQP
CIGPVU GVE KP EQPPGEVKQP YKVJ IQQFU VTCPUCEVKQPU
DGVYGGPTGUKFGPVCPFPQPTGUKFGPV
2712 2TGUJKROGPV 4GOKVVCPEGU CDTQCF QP CEEQWPV QH 2TGUJKROGPV
KPURGEVKQPHGGU KPURGEVKQPHGGUKPEQPPGEVKQPYKVJIQQFUVTCPUCEVKQPU
DGVYGGPTGUKFGPVCPFPQPTGUKFGPV
272 b Operational
Leasing (rental)
2720 1RGTCVKQPCN.GCUKPI 4GOKVVCPEGU CDTQCF QP CEEQWPV QH TGUKFGPVPQP
TGPVCNEJCTVGTQH TGUKFGPVVTCPUCEVKQPUCUUQEKCVGFYKVJCUQRGTCVKQPCN
UJKRUCKTETCHVUCPF NGCUKPI
QVJGTVJCPſPCPEKCNNGCUKPIUWEJCUEJCTVGT
QVJGTVTCPURQTVCVKQP QHUJKRUCKTETCHVUCPFQVJGTVTCPURQTVCVKQPGSWKROGPV
GSWKROGPV UWEJCUTCKNYC[ECTUEQPVCKPGTUCPFTKIUYKVJQWV
ETGY
YKVJQWVQRGTCVQTU#PFCNUQKPENWFGFNGCUKPI
HGGUUWEJCURQUKVKQPKPIHGGUGVE
166
Code-7
Code Purpose Explanatory Notes
No.
2732 $WUKPGUUCPF 4GOKVVCPEGU CDTQCF QP CEEQWPV QH DWUKPGUU CPF
OCPCIGOGPV OCPCIGOGPV EQPUWNVCPE[ CPF RWDNKE TGNCVKQP
EQPUWNVCPE[RWDNKE UGTXKEGU
relation services #NUQ KPENWFGF OCPCIGOGPV EQPUWNVCPE[ RTQXKFGF D[
VJGRCTGPVGPVGTRTKUGVQVJGKTCHſNKCVGFGPVGTRTKUGKPVJG
TGRQTVKPIGEQPQO[
2733 #FXGTVKUGOGPV 4GOKVVCPEGU CDTQCF QP CEEQWPV QH CFXGTVKUGOGPV
EJCTIGUOCTMGV UGTXKEGU UWEJ CU FGUKIP ETGCVKQP CPF OCTMGVKPI
TGUGCTEJCPF QH CFXGTVKUGOGPVU D[ CFXGTVKUKPI CIGPEKGU OGFKC
RWDNKEQRKPKQP RNCEGOGPV KPENWFKPI VJG UCNG QH CFXGTVKUKPI URCEG
RQNNKPI GZJKDKVKQPUGTXKEGUCPFRTQOQVKQPQHRTQFWEVUOCTMGV
TGUGCTEJCPFRWDNKEQRKPKQPRQNNKPIQPXCTKQWUKUUWGU
2734 4GUGCTEJCPF +V EQXGTU RC[OGPVU QP VJQUG UGTXKEGU CUUQEKCVGF
development YKVJ DCUKE TGUGCTEJ CRRNKGF TGUGCTEJ CPF
services GZRGTKOGPVCN FGXGNQROGPV QH PGY RTQFWEVU CPF
RTQEGUUGU 5GTXKEGU CUUQEKCVGF YKVJ VJG UEKGPEG
UQEKCNUEKGPEGCPFJWOCPKVKGUCTGCNUQEQXGTGF
#NUQ KPENWFGF KU EQOOGTEKCN TGUGCTEJ TGNCVGF VQ
GNGEVTQPKEURJCTOCEGWVKECNUCPFDKQVGEJPQNQIKECN
2735 #TEJKVGEVWTCN +V EQXGTU RC[OGPVU QP CEEQWPV QH TGUKFGPVUPQP
GPIKPGGTKPICPF TGUKFGPVU VTCPUCEVKQPU TGNCVGF VQ CTEJKVGEVWTCN FGUKIP
QVJGTVGEJPKECN QH WTDCP CPF TWTCN FGXGNQROGPV RTQLGEVU RNCPPKPI
service, CPFRTQLGEVFGUKIPCPFUWRGTXKUKQPQHFCOUDTKFIGU
CKTRQTVUVWTPMG[RTQLGEVGVE#NNTGOKVVCPEGUVQHQTGKIP
VGEJPKEKCPU QT EQPUWNVCPVU KP TGURGEV QH GPIKPGGTKPI
CPF QVJGT VGEJPKECN UGTXKEGU TGPFGTGF KPENWFKPI HGGU
RCKFVQPQPTGUKFGPVUQPCEEQWPVQHGTGEVKQPKPXCTKQWU
EQPUVTWEVKQPCPFQVJGTKPUVCNNCVKQPU
'ZENWFKPIEQORWVGT
KPUVCNNCVKQPD[HQTGKIPVGEJPKEKCPUCPFEQPUWNVCPVU
2736 Waste treatment, +V EQXGTU RC[OGPVU QP CEEQWPV QH QVJGT VGEJPKECN
de-pollution, UGTXKEGUUWEJCU
CITKEWNVWTCNKPENWFG C 9CUVG VTGCVOGPV CPF FGRQNNWVKQP UGTXKEGU
XGVGTKPCT[CPF KPENWFGYCUVGEQNNGEVKQPCPFFKURQUCNTGOGFKCVKQP
HQTGUVT[CPF UCPKVCVKQP CPF QVJGT GPXKTQPOGPVCN RTQVGEVKQP
OKPKPIUGTXKEGU UGTXKEGU UWEJ CU RTQFWEVKQP QH ECTDQP QHHUGVU QT
ECTDQPUGSWGUVTCVKQPVJCVCTGPQVENCUUKſGFWPFGT
CP[OQTGURGEKſEECVGIQT[
D #ITKEWNVWTCN ETQR GI RTQVGEVKQP CICKPUV KPUGEVU
CPF FKUGCUGU KPETGCUKPI JCTXGUV [KGNFU DCNCPEGF
HGTVKNK\CVKQPXGVGTKPCT[HQTGUVT[UGTXKEGUGVE
E/KPKPITGNCVGFUGTXKEGUGICPCN[UKUQHQTGUGVE
167
Code-7
Code Purpose Explanatory Notes
No.
2737 #IGPE[EQOOKUUKQP +V EQXGTU RC[OGPVU QP CEEQWPV QH #IGPE[
EQOOKUUKQPCPFCIGPE[EJCTIGUQHHQTGKIPGTUQVJGT
VJCPKPFGPVKPIEQOOKUUKQP
2743 +PFGPVKPI 2C[OGPVUQPCEEQWPVQH+PFGPVKPIEQOOKUUKQPGVE
commission D[CIGPVUQHHQTGKIPKPFGPVQTU
2744 4GRCKTKPI 2C[OGPV QP CEEQWPV QH TGRCKTKPITGEQPFKVKQPKPI
TGEQPFKVKQPKPI KORTQXGOGPVU QH OCEJKPGTKGU GVE QH OKNNU RNCPVU
EJCTIGU HCEVQTKGU GVE GZEGRV HQT VJQUG ENCUUKſGF WPFGT
őVTCPURQTVCVKQPŒCPFőEQORWVGTŒ
2746 /KUEGNNCPGQWU /KUEGNNCPGQWU4GHWPFUGZENWFKPICEEQWPVQHNQUUKP
4GHWPFU YGKIJVUSWCNKV[ENCKOUCPFFKHHGTGPEGKPRTKEGUGVE
2747 1VJGT 1VJGTOKUEGNNCPGQWURC[OGPVUKPRTKXCVGUGEVQTQP
miscellaneous CEEQWPVQHUGTXKEGUPQVKPENWFGFGNUGYJGTG
receipts-private
27 9 MANUFACTURING Manufacturing services on physical inputs
SERVICES owned by others covers processing , assembly,
ON PHYSICAL labeling, packing, etc., undertaken by enterprises
INPUTS OWNED that do not own the goods concerned. The
BY OTHERS manufacturing is undertaken by an entity that
does not own the goods and that is paid a fee
by the owner. In the cases , the ownership of
the goods does not change, so no general
merchandise transaction is recorded between
the processor and the owner.
275 a )11&5(14 Goods for processes that are often undertaken
241%'55+0) under arrangements for manufacturing services on
%/6 RJ[UKECNKPRWVUQYPGFD[QVJGTUKPENWFGQKNTGſPKPI
NKSWGHCEVKQP QH PCVWTCN ICU CUUGODN[ QH ENQVJKPI
CPF GNGEVTQPKEU CUUGODN[
GZENWFKPI CUUGODN[
QH RTGHCDTKECVGF EQPUVTWEVKQP YJKEJ CTG KPENWFGF
KP EQPUVTWEVKQP NCDGNKPI CPF RCEMKPI
GZENWFKPI
VJQUGKPEKFGPVCNVQVTCPURQTVYJKEJCTGKPENWFGFKP
transport services).
2751 )QQFUTGEGKXGFHQT 2C[OGPVUQPCEEQWPVQHVJGITQUUXCNWGQHIQQFU
RTQEGUUKPIHTQO TGEGKXGFHQTRTQEGUUKPIHTQOCDTQCF
IQQFUTGEGKXGF
CDTQCF
IQQFU QTKORQTVYKVJQWVCEJCPIGQHQYPGTUJKR
TGEGKXGF
168
Code-7
Code Purpose Explanatory Notes
No.
2752 )QQFUFKURCVEJ 2C[OGPVU QP CEEQWPV QH VJG ITQUU XCNWG QH VJG
CHVGTRTQEGUUKPI RJ[UKECN OQXGOGPVU QH IQQFU KG IQQFU FKURCVEJ
IQQFUTGVWTPGF CHVGT RTQEGUUKPI
IQQFU TGVWTPGF HTQO CDTQCF
HTQOCDTQCF
IQQFU YKVJQWVCEJCPIGQHQYPGTUJKR
TGVWTPGF
28 9 Government 6JKUKUCTGUKFWCNECVGIQT[EQXGTKPIVJQUGIQXGTPOGPV
5GTXKEGUPKG UGTXKEGU CPF VTCPUCEVKQPU
KPENWFKPI VJQUG QH
KPVGTPCVKQPCNQTICPKUCVKQPUPQVKPENWFGFKPVJGCDQXG
ENCUUKſECVKQPU+PENWFGFCTG
C#NNVTCPUCEVKQPUD[GODCUUKGUEQPUWNCVGUOKNKVCT[
WPKVU CPF FGHGPUG CIGPEKGU YKVJ VJG TGUKFGPVU QH
VJG GEQPQO[ YJGTG VJG[ CTG NQECVGF CPF YKVJ QVJGT
GEQPQOKGU5WEJVTCPUCEVKQPUKPENWFGVJQUGHQT
KIQQFU
CPF UGTXKEGU UWEJ CU UWRRNKGU HWTPKUJKPIU WVKNKVKGU
QHſEKCNECTGUCPFVJGKTQRGTCVKQPCPFOCKPVGPCPEGCPF
QHſEKCNGPVGTVCKPOGPVCPF
KKRGTUQPCNGZRGPFKVWTGD[
FKRNQOCVUCPFEQPUWNCTUVCHHCPFVJGKTFGRGPFGPVUKP
VJGGEQPQO[YJGTGVJG[CTGNQECVGF
D6TCPUCEVKQPD[QVJGTQHſEKCNGPVKVKGUNQECVGFCDTQCF
UWEJCU#KF/KUUKQPU)QXGTPOGPVVQWTKUVKPHQTOCVKQP
CPF RTQOQVKQP QHſEGU GVE UWDLGEV VQ VJG UCOG
EQPUKFGTCVKQPCUKP
C
E6TCPUCEVKQPCUUQEKCVGFYKVJIGPGTCNCFOKPKUVTCVKXG
GZRGPFKVWTGGVEVJCVCTGPQVKPENWFGFGNUGYJGTG
F6TCPUCEVKQPCUUQEKCVGFYKVJCKFUGTXKEGURTQXKFGF
D[ PQPOKNKVCT[ CIGPEKGU VJCV FQ PQV IKXG TKUG VQ CP[
RC[OGPVCPFJCXGVJGKTQHHUGVKPVTCPUHGTUCPF
G6TCPUCEVKQPUCUUQEKCVGFYKVJVJGRTQXKUKQPQHLQKPV
OKNKVCT[CTTCPIGOGPVUCPFRGCEGMGGRKPIHQTEGUUWEJ
CUVJQUGQHVJG70
281 a Diplomatic
Mission
2810 #OQWPVTGOKVVGF #OQWPVTGOKVVGFVQ$CPINCFGUJFKRNQOCVKEOKUUKQP
$CPINCFGUJ CDTQCF
diplomatic missions
CDTQCF
2811 4GHWPFUD[HQTGKIP 4GOKVVCPEG QP CEEQWPV QH TGHWPFU D[ HQTGKIP
diplomatic missions FKRNQOCVKEOKUUKQPU
6JKUCNUQKPENWFGUTGOKVVCPEGUQHGCTPKPIUHTQOXKUC
HGGUCPFQVJGTCFOKPKUVTCVKXGGCTPKPIU
169
Code-7
Code Purpose Explanatory Notes
No.
282 b Convertible Taka
Account
2820 2C[OGPVUHTQO 4GOKVVCPEGUQHHWPFHTQOVJGEQPXGTVKDNG6CMC#%U
EQPXGTVKDNGVCMC QH HQTGKIP /KUUKQPU CPF VJGKT CVVCEJGF QHſEGU CPF
#%UQHHQTGKIP GZRCVTKCVGFKRNQOCVKERGTUQPPGNŏU
missions
2821 2C[OGPVUHTQO 4GOKVVCPEGUQHHWPFHTQOVJGEQPXGTVKDNGVCMC#
EQPXGTVKDNGVCMC %UQH+PVGTPCVKQPCN$QFKGUUWEJCU7017044#
#%QH+PVGTPCVKQPCN 9*1+.1(#170+%'(70'5%1GVE
$QFKGU
2822 2C[OGPVUHTQO #NN TGOKVVCPEGU CDTQCF HTQO EQPXGTVKDNG VCMC #
EQPXGTVKDNGVCMC %U GZENWFKPI KPVGTPCVKQPCN DQFKGURJKNCPVJTQRKE
#%QHQVJGTU QTICPK\CVKQPUHQTGKIPOKUUKQPUGVE
285 c Others
2850 +ORQTVUQHHQTGKIP +ORQTVU QH HQTGKIP EWTTGPE[ PQVGU CPF EQKPU D[
EWTTGPE[PQVGUCPF CWVJQTK\GF FGCNGTU QP VJGKT QYP CEEQWPV CICKPUV
coins RC[OGPVUKPHQTGKIPGZEJCPIG
170
Code-7
B. INCOME
ő+PEQOGŒEQXGTUVJQUGƀQYUDGVYGGPTGUKFGPVUCPFPQPTGUKFGPVUCTGENCUUKſGFWPFGTVYQ
OCKPEQORQPGPVU
KEQORGPUCVKQPQHGORNQ[GGURCKFVQPQPTGUKFGPVYQTMGTUGIDQTFGT
UGCUQPCNCPFUQTVVGTOYQTMGTUCPF
KKKPXGUVOGPVKPEQOGRC[CDNGQPGZVGTPCNſPCPEKCN
NKCDKNKVKGUKPENWFKPIVJQUGQPFKTGEVKPXGUVOGPVRQTVHQNKQKPXGUVOGPVCPFQVJGTKPXGUVOGPV
CPFTGUGTXGCUUGVU*QNFKPI
ECRKVCNICKPUCPFNQUUGUCTGPQVKPEQOGQPKPXGUVOGPVDWV
CTGRCTVQHVJGXCNWGQHVJGKPXGUVOGPV
Code
Purpose Explanatory Notes
No.
3 1 COMPENSATION Compensation of employees comprises wages,
OF EMPLOYEES UCNCTKGU CPF QVJGT DGPGſVU RCKF VQ KPFKXKFWCN
of foreign economy. The employees include
seasonal and short-term workers and local
staff of embassies and consulates and local
staff of international organizations.
302 a Compensation paid
to employees
3020 Compensation paid %QXGTUYCIGUUCNCTKGUCPFQVJGTDGPGſVURKCFVQ
VQGORNQ[GGU ETQUUDQTFGTGORNQ[GGUUGCUQPCNQTQVJGTUJQTV
VGTOYQTMGTU
NGUUVJCPQPG[GCTCPFNQECNUVCHHQH
GODCUUKGUKPVGTPCVKQPCNQTICPK\CVKQPUEQPUWNCVGU
OKNKVCT[ DCUGU QVJGT KPUVKVWVKQPCN GPVKVKGU GVE HQT
YQTM RGTHQTOGF D[ VJGO KP CPQVJGT GEQPQO[
%QORGPUCVKQP QH GORNQ[GGU KU TGEQTFGF ITQUU
DGHQTG VCZGU CPF QVJGT GZRGPUGU KPEWTTGF KP VJG
GEQPQO[YJGTGVJGKURGTHQTOGF
4 2 INVESTMENT +PXGUVOGPV KPEQOG KU FGſPGF CU VJG KPEQOG
INCOME accruing to an investor from the ownership
QH HQTGKIP ſPCPEKCN CUUGVU 6JG ſPCPEKCN
assets are bank deposits, loans extended,
bonds, bills, shares in the equity capital of an
GPVGTRTKUGCPFJGCFQHſEGENCKOUQPDTCPEJGU
It comprises mainly interest, dividends and the
TGOKVVCPEGQHDTCPEJRTQſVU+PVGTGUVUKPENWFG
in addition, all discounts and commitment
charges. Dividends include stock dividends
and bonus shares.
171
Code-7
Code
Purpose Explanatory Notes
No.
40 1 Direct Investment The two categories under this head-income on
(income) equity and income on debt cover income accruing
to foreign investors from ownership of direct
investment capital in Bangladesh. This capital
comprises mainly; (1) the share of the direct investor
in the equity capital of an enterprise, (2) the share of
VJGFKTGEVKPXGUVQTKPVJGCEEWOWNCVGFRTQſVUYJKEJ
were not remitted by the enterprises and (3) other
net claims of the direct investment enterprises.
401 a Income on Equity
4010 Dividend and &KXKFGPFUCPFRTQſVTGOKVVGFD[VJGTelecommunications
FKUVTKDWVGF EQORCPKGU YJGVJGT KPEQTRQTCVGF QT WPKPEQTRQTCVGF
DTCPEJRTQſVUQH DWVQRGTCVKPIKP$CPINCFGUJ
6GNGEQOOWPKECVKQPU
4011 &KXKFGPFUCPFRTQſV 2C[OGPVU OCFG D[ HQTGKIP oils, gas and power
CPFUWTRNWUGCTPKPIU companies QWV QH VJGKT UWTRNWU GCTPKPI KP
QH1KNU)CUCPF $CPINCFGUJKPENWFKPIFKXKFGPFUCPFRTQſV
2QYGTEQORCPKGU
4012 Dividend and &KXKFGPFU CPF RTQſV TGOKVVGF D[ VJG Garments
FKUVTKDWVGFDTCPEJ and Textiles EQORCPKGU YJGVJGT KPEQTRQTCVGF QT
RTQſVUQH)CTOGPVU WPKPEQTRQTCVGFDWVQRGTCVKPIKP$CPINCFGUJ
CPF6GZVKNGU
4013 Dividend and &KXKFGPFU CPF RTQſV TGOKVVGF D[ VJG Banks and
FKUVTKDWVGFDTCPEJ insurance EQORCPKGU YJGVJGT KPEQTRQTCVGF QT
RTQſVUQH $CPMUCPF WPKPEQTRQTCVGFDWVQRGTCVKPIKP$CPINCFGUJ
insurance companies
4014 Dividend and &KXKFGPFU CPF RTQſV TGOKVVGF D[ VJG others
FKUVTKDWVGFDTCPEJ companiesYJGVJGTKPEQTRQTCVGFQTWPKPEQTRQTCVGF
RTQſVUQH QVJGTU DWVQRGTCVKPIKP$CPINCFGUJ
402 b Income on Debt
(interest)
4020 Interest +PEQOGQPFGDVKPENWFGUKPVGTGUVRC[OGPVQPNQCPU
UWRRNKGTU ETGFKV GVE RTQXKFGF D[ HQTGKIP FKTGEV
KPXGUVQTUCPFCHſNKCVGUCUUQEKCVGUQRGTCVKPICDTQCF
41 2 Portfolio 6JKU ECVGIQT[ EQORTKUGU KPEQOG ƀQYU DGVYGGP
Investment residents and non-residents sub-divided into income
on equity (dividend) and income on debt (interest)
derived from holdings of equity securities (shares),
bonds, notes and money market instruments and
CUUQEKCVGFſPCPEKCNFGTKXCVKXGU
172
Code-7
Code
Purpose Explanatory Notes
No.
411 a Income on Equity
(Dividend)
4111 $CPMUCPFſPCPEKCN &KXKFGPF QP GSWKV[ UGEWTKVKGU RCKF D[ $CPINCFGUJK
institution DCPMUCPFſPCPEKCNKPUVKVWVKQPVQHQTGKIPKPXGUVQTU
173
Code-7
Code
Purpose Explanatory Notes
No.
4212 1VJGT5GEVQTU +PVGTGUVRCKFVQPQPTGUKFGPVQPNQPICPFUJQTVVGTO
NQCPUQPFGRQUKVUNCVGTGRC[OGPVQHNQCPKPVGTGUV
ETGFKV ECTF KPVGTGUV FGHGTTGF RC[OGPV KPVGTGUV
CPFQPQVJGTEQOOGTEKCNCPFſPCPEKCNNKCDKNKVKGUD[
QVJGTRTKXCVGUGEVQTUCPFKPFKXKFWCNU+PENWFKPINCVG
TGRC[OGPVQHNQCPKPVGTGUV
422 a Other Primary
Income
4220 Rent 4GPV EQXGTU KPEQOG RC[CDNG HQT RWVVKPI PCVWTCN
TGUQWTEGU CV VJG FKURQUCN QH CPQVJGT KPUVKVWVKQPCN
WPKV'ZCORNGU
C 4GPVU RC[CDNG HQT VJG WUG QH NCPF GZVTCEVKPI
OKPGTCN FGRQUKVU CPF QVJGT UWDUQKN CUUGVU CU YGNN
CUHQTſUJKPIHQTGUVT[CPFITC\KPITKIJV
D 2C[OGPVU HQT VJG EQODKPGF WUG QH TGUKFGPVKCN
DWKNFKPIU CPF NCPF QP YJKEJ VJG DWKNFKPIU CTG
UKVWCVGF CTG ENCUUKſGF CU RC[OGPVUTGEGKRVU HQT
JQWUKPIUGTXKEGU
E2C[OGPVUD[IQXGTPOGPVQHTGPVQPNCPFYKVJQWV
DWKNFKPI
GIHQTOKNKVCT[DCUGU
4221 Taxes on products C6CZGUQPRTQFWEVUYJKEJCTGRC[CDNGRGTWPKVQH
and production C IQQF QT UGTXKEGU 'ZCORNG KPENWFG XCNWG CFFGF
VCZKORQTVFWVKGUGZRQTVVCZGUCPFGZEKUGCPF
D 1VJGT VCZGU QP RTQFWEVKQP 'ZCORNG KPENWFG
RC[TQNNVCZGUTGEWTTGPVVCZGUQPDWKNFKPIUCPFNCPF
CPFDWUKPGUUNKEGPUGU
174
Code-7
C. TRANSFERS
Code
Purpose Explanatory Notes
No.
5. CURRENT Transactions between resident and non-resident in which
TRANSFER one transactor provides an economic value to another
transactor but do not receive a quid pro quo are called
(unrequited) transfers. Transfers have been categorized
as (i) current transfers and (ii) capital transfers. Current
transfers constitute a component of current account
while capital transfers are the component of capital
account. Current transfers consist of all transfers
that directly affect the level of disposable income and
KPƀWGPEGVJGEQPUWORVKQPQHIQQFUCPFUGTXKEGUQHCP
economy, i.e. they reduce the income and consumption
possibilities of donors and increase the income and
consumption possibilities of the recipient.
50 1 General This covers current transfer in cash or in kind made
Government by the resident government to the non-resident
government and international organizations. Included
are, cash transfer made by Bangladesh government
YJKEJ CTG KPVGPFGF VQ ſPCPEG EWTTGPV GZRGPFKVWTG
by the recipient government, and gifts of food,
clothing, other consumer goods, medical supplies etc.
associated with relief efforts in the wake of famine,
earthquakes, other natural disasters, wars or with
other actions (administrative costs directly associated
with aid are included). gifts of military equipments i.e.
weapons and equipments which by convention are
PQVVTGCVGFCUſZGFCUUGVU
501 a Grants
5010 Donation in 4GOKVVCPEGUOCFGD[$CPINCFGUJIQXGTPOGPVKPVJGHQTO
ECUJ QHIKHVUCKFITCPVUGVEKPECUJ
+PENWFKPI GOGTIGPE[ CKF CHVGT PCVWTCN FKUCUVGTU YJKEJ
VTCPUHGTUKPECUJ
5011 (QTGKIPVCZGU (QTGKIP VCZGU CPF FWVKGU RCKF D[ IQXGTPOGPV QHſEKCN
and duties UGEVQT
502 b Technical
Assistance
5020 6GEJPKECN 6JKU KVGO EQXGTU ITCPVU HQT QP VJG LQD VTCKPKPI IKXGP VQ
assistance PQPTGUKFGPV KPFKXKFWCNU VQ ſPCPEG VJGKT VTCKPKPI EQUVU KP
$CPINCFGUJQTCDTQCF
175
Code-7
Code
Purpose Explanatory Notes
No.
5021 5EJQNCTUJKR 6JKUKVGOEQXGTUUEJQNCTUJKRUIKXGPVQPQPTGUKFGPVKPFKXKFWCNU
VQſPCPEGVJGKTGFWECVKQPKPQWTGEQPQO[QTCDTQCF
503 c Other Grants
5030 1VJGTVCZGU 6JKU KVGO KPENWFGU VTCPUHGTU CDTQCF D[ VJG IQXGTPOGPV
and duties QPCEEQWPVQHTGHWPFUQPVCZGUOGODGTUJKRHGGUVQPQP
IQXGTPOGPVCN QTICPK\CVKQPU ITCPVU VQ PQPIQXGTPOGPVCN
GPVKVKGU PQPEQPVTCEVWCN RGPUKQPU CPF RTK\G YQP HTQO
IQXGTPOGPVURQPUQTGFNQVVGTKGU
5031 5WDUETKRVKQP 6JKU KPENWFGU TGIWNCT EQPVTKDWVKQP CU OGODGTUJKR HGGU
to international D[VJGIQXGTPOGPVVQVJGKPVGTPCVKQPCNQTICPK\CVKQPUCUC
QTICPK\CVKQPU OCVVGTQHRQNKE[
5033 )TCPVUTGHWPF 6JKUKVGOKPENWFGUVTCPUHGTUCDTQCFD[VJGIQXGTPOGPVQP
CEEQWPVQHITCPVUTGHWPF
51 2 Other sector Current transfers between other sectors of an economy
and non-residents comprises those between individuals,
between non-government institutions or organizations
(or between the two groups) or between foreign
governmental institutions and resident individuals or
non-governmental institutions. Other current transfers
in cash or in kind between resident and non-resident
entities include those for distribution to relieve hardships
caused by famines, other natural disasters, war etc,.
such as, food, clothing, other consumer goods, medical
supplies etc. and regular contribution to charitable,
TGNKIKQWUUEKGPVKſECPFEWNVWTCNQTICPK\CVKQPU
511 a Personal
Remittances
5110 Personal 4GOKVVCPEGU CDTQCF D[ HQTGKIP PCVKQPCNU WPFGT OQPVJN[
remittances RGTOKVU QT URGEKCN CWVJQTK\CVKQPU HQT OCKPVGPCPEG QH
VJGKT HCOKNKGU CDTQCF KPENWFKPI NGCXG UCNCTKGU QH HQTGKIP
PCVKQPCNU
#NUQ TGOKVVCPEGU D[ HQTGKIP PCVKQPCNU QH VJGKT UCXKPIU
KPENWFKPIDCNCPEGUQHRTQXKFGPVHWPFURGPUKQPHWPFUITCVWKV[
GVE#NUQRC[OGPVUQHUCNCTKGUQHHQTGKIPETGY&KRNQOCVKE
RGTUQPUCPFQVJGTGORNQ[GGUQHHQTGKIPPCVKQPCN
512 b Other
Transfers
5120 'OKITCPVU 4GOKVVCPEGUCNNQYGFVQ$CPINCFGUJKGOKITCPVU
176
Code-7
Code
Purpose Explanatory Notes
No.
5124 6GEJPKECN 2C[OGPVU QP CEEQWPV QH ITCPVU QH VGEJPKECN CUUKUVCPEG
assistance IKXGP VQ HQTGKIP IQXGTPOGPVKPVGTPCVKQPCN DQFKGU D[
TGUKFGPVPQPIQXGTPOGPVCNGPVKVKGUKPFKXKFWCNU
177
Code-7
D. CAPITAL ACCOUNT
6JGECRKVCNCEEQWPVEQPUKUVUQHVYQECVGIQTKGUQHEQORQPGPVU
CECRKVCNVTCPUHGTUCPF
D
CESWKUKVKQPFKURQUCNQHPQPRTQFWEGFPQPſPCPEKCNCUUGVU
Code
Purpose Explanatory Notes
No.
6 CAPITAL Capital transfer consists of the transfer of ownership of a
TRANSFERS ſZGFCUUGVUQTHQTIKXGPGUUQHCſPCPEKCNNKCDKNKV[DGVYGGP
the residents and non-residents without quid pro quo.
Capital transfer generally refers to as investment grants
that may be either in cash or in kind. Such great are
QHVGPVKGFVQURGEKſEKPXGUVOGPVRTQLGEVUUWEJCUNCTIG
construction projects. Investment grants in kind consist
of transfer of transport equipment, machinery, other
equipment and the direct provision of buildings or other
structures by government to non-resident units. Capital
VTCPUHGTU CTG ENCUUKſGF KPVQ VYQ UGEVQTCN EQORQPGPVU
(a) general government and (b) other sectors.
60 1 General
Government
602 a Other (Capital
Transfer)
6020 1VJGT
%CRKVCN 1VJGT ECRKVCN VTCPUHGT QH IGPGTCN IQXGTPOGPV KPENWFGU
6TCPUHGT
K KPXGUVOGPV ITCPVU
KK VCZGU QP ECRKVCN VTCPUHGTU CPF
EQORGPUCVKQPRC[OGPVU+PXGUVOGPVITCPVUEQPUKUVQHECRKVCN
VTCPUHGTU KP ECUJ QT KP MKPF OCFG D[ IQXGTPOGPV VQ PQP
TGUKFGPVWPKVUQTXKEGXGTUC+PXGUVOGPVITCPVURCKFKPECUJ
CTGQHVGPVKGFVQURGEKſEKPXGUVOGPVRTQLGEVUUWEJCUNCTIG
EQPUVTWEVKQP RTQLGEVU +PXGUVOGPV ITCPVU KP MKPF EQPUKUV QH
VTCPUHGTUQHVTCPURQTVGSWKROGPVOCEJKPGT[QVJGTGSWKROGPV
CPF VJG FKTGEV RTQXKUKQP QH DWKNFKPIU QT QVJGT UVTWEVWTGU D[
IQXGTPOGPV VQ PQPTGUKFGPV WPKVU /QUV UVTWEVWTG WUGF D[
OKNKVCT[ GUVCDNKUJOGPV UWEJ CU NCTIG EQPUVTWEVKQP RTQLGEVU
+PXGUVOGPV ITCPVU KP MKPF EQPUKUV QH VTCPUHGTU QH VTCPURQTV
GSWKROGPV OCEJKPGT[ QVJGT GSWKROGPV CPF VJG FKTGEV
RTQXKUKQP QH DWKNFKPIU QT QVJGT UVTWEVWTGU D[ IQXGTPOGPV
VQ PQPTGUKFGPV WPKVU /QUV UVTWEVWTGU WUGF D[ OKNKVCT[
GUVCDNKUJOGPVUWEJCUCKTſGNFUFQEMUTQCFJQURKVCNUCPF
QVJGTDWKNFKPIUCTGCNUQVTGCVGFCUECRKVCNVTCPUHGTU
6CZGU QP ECRKVCN VTCPUHGTU EQPUKUV NCTIGN[ QH KPJGTKVCPEG
VCZGUFGCVJFWVKGUCPFIKHVVCZGUEQORGPUCVKQPURC[OGPVU
D[ IQXGTPOGPV VQ PQPTGUKFGPVU HQT GZVGPUKXG FCOCIG VQ
ECRKVCNCUUGVUQTUGTKQWUKPLWTKGUPQVEQXGTGFD[KPUWTCPEG
RQNKEKGU TGRTGUGPV CPQVJGT HQTO QH ECRKVCN VTCPUHGTU 6JG[
RQNKEKGU TGRTGUGPV CPQVJGT HQTO QH ECRKVCN VTCPUHGTU 6JG[
KPENWFGRC[OGPVUHQTFCOCIGECWUGFD[QKNURKNQXGTOCLQT
GZRNQUKQPUUKFGGHHGEVQHFTWIUGVE
178
Code-7
Code
Purpose Explanatory Notes
No.
61 2. Other sector
611 a Migrants’
Transfers
6110 /KITCPVUŏ6TCPUHGTU /KITCPVUŏ VTCPUHGTU CTG EQPVTC GPVTKGU VQ VJG ƀQYU QH
IQQFUCPFEJCPIGUKPſPCPEKCNKVGOUVJCVCTKUGHTQO
OKITCVKQP
EJCPIGQHTGUKFGPEGHQTCVNGCUVC[GCTQH
KPFKXKFWCNUHTQOQPGGEQPQO[VQCPQVJGT
6130 1VJGT
%CRKVCN 6JGGZRNCPCVKQPQHVJKUKVGOKUVJGUCOGCUVJGQVJGT
6TCPUHGTU VTCPUHGTUWPFGTIGPGTCNIQXGTPOGPVYKVJVJGGZEGRVKQP
VJCV VJG IQXGTPOGPV GPVKV[ KU TGRNCEGF D[ VJG PQP
IQXGTPOGPV GPVKV[ 6JKU KVGO CNUQ KPENWFGU NGICEKGU
QT NCTIG IKHVU KPENWFKPI IKHVU VQ WPKXGTUKVKGU VQ EQXGT
EQUVU QH DWKNFKPI PGY TGUKFGPVKCN SWCTVGTU NKDTCTKGU
NCDQTCVQTKGUGVE
621 a Acquisition of
Non-produced
0QPſPCPEKCN
Assets
6210 #ESWKUKVKQP 4GOKVVCPEGU OCFG QP CEEQWPV QH CP CESWKUKVKQP QT
RWTEJCUGQH0QP RWTEJCUG QH PQPRTQFWEGF PQPſPCPEKCN VCPIKDNG
produced Non- CUUGVU
GI NCPF QT UWDUQKN CPF KPVCPIKDNG CUUGVU
ſPCPEKCN#UUGVU UWEJ CU RCVGPVU EQR[TKIJVU VTCFG OCTMU IQQFYKNN
GVEHTQOPQPTGUKFGPVU
179
Code-7
E. FINANCIAL ACCOUNT
6JGſPCPEKCNCEEQWPVEQXGTUCNNVTCPUCEVKQPUVJCVCTGCUUQEKCVGFYKVJEJCPIGUQHQYPGTUJKR
KPCPGEQPQO[ŏUHQTGKIPſPCPEKCNCUUGVUQTNKCDKNKV[OWUVTGRTGUGPVCEVWCNENKOGUVJCVCTG
NGICNN[ KP GZKUVGPEG (QTGKIP ſPCPEKCN CUUGVU QH C TGUKFGPV GPVGTRTKUGEQORCP[GPVKV[
EQORTKUGUKVUENCKOUQPPQPTGUKFGPVU
Code
Purpose 'ZRNCPCVQT[0QVGU
0Q
7 DIRECT Direct investment in the category of international
INVESTMENT KPXGUVOGPVVJCVTGƀGEVUVJGQDLGEVKXGQHQDVCKPKPI
lasting interest by a resident entity in one economy
in an enterprise resident in another economy
(the resident entity is the direct investor and the
enterprise is the direct investment enterprise).
In direct investment there exists a long-term
relationship between the direct investor and the
GPVGTRTKUG VQIGVJGT YKVJ C UKIPKſECPV FGITGG QH
KPƀWGPEGD[VJGKPXGUVQTQPVJGOCPCIGOGPVQHVJG
enterprise.
Direct investment enterprises comprise those
GPVKVKGU VJCV CTG KFGPVKſGF CU UWDUKFKCTKGU
associates and branches which are commonly
VGTOGF CU CHſNKCVGF GPVGTRTKUGU GKVJGT FKTGEVN[ QT
indirectly owned by the direct investors.
A direct investment enterprise is an incorporated or
unincorporated enterprise in which a direct investor
resident in another economy owns 10% or more of
the ordinary shares or voting power. In a subsidiary
enterprise a direct investor owns more than 50%
shares. In an associate enterprise a direct investor
owns 50% or less shares and branches are wholly
or jointly owned unincorporated enterprises either
directly or indirectly owned by the direct investor.
The components of direct investment capital
transactions are recorded on a directional basis i.e.
resident direct investment abroad and non-resident
direct investment in the reporting economy.
70 1 Direct Investment Direct investment in the form of equity capital
(Abroad) comprises equity in branches, all shares in
subsidiaries and associates. Here equity capital
is the resident direct investment abroad.
180
Code-7
Code
Purpose 'ZRNCPCVQT[0QVGU
0Q
701 a Equity capital
7010 'SWKV[ECRKVCNQVJGT 4GOKVVCPEGU CDTQCF D[ VJG TGUKFGPV GPVGTRTKUG
sectors EQORCP[ HQT GSWKV[ RCTVKEKRCVKQP KP C PQPTGUKFGPV
GPVGTRTKUG YJKEJ KU CP CHſNKCVGF GPVGTRTKUG QH VJG
TGUKFGPVGPVGTRTKUG%QORCP[
7011 'SWKV[ECRKVCN 4GOKVVCPEG CDTQCF D[ VJG TGUKFGPV $CPM CPF
$CPMCPF(KPCPEKCN (KPCPEKCN KPUVKVWVKQPU HQT GSWKV[ RCTVKEKRCVKQP VQ
institutions CDTQCF
703 b Other Capital
7030 1VJGT%CRKVCN +V EQXGTU RC[OGPVU CDTQCF D[ VJG FQOGUVKE
GPVGTRTKUGUEQORCPKGU VQ VJGKT UWDUKFKCTKGU
DTCPEJGU CPF CUUQEKCVGU QRGTCVKPI CDTQCF QP
CEEQWPV QH NGPFKPI UWRRNKGTŏU ETGFKV CPF JQNFKPI
FGDVUGEWTKVKGU
7031 &TCYKPIQPNQCPU 4GOKVVCPEGU CDTQCF QP CEEQWPV QH NQCPU FGDV
FGDVUGEWTKVKGUCPF UGEWTKVKGU CPF UWRRNKGTU ETGFKV GVE GZVGPFGF D[
UWRRNKGTUETGFKVGVE incorporated and unincorporated resident direct
GZVGPFGF KPXGUVOGPVGPVGTRTKUGUVQUWDUKFKCT[EQORCPKGU
7032 Capital repatriation 4GOKVVCPEGU CDTQCF QP CEEQWPV QH FKUKPXGUVOGPV
QTYKVJFTCYCNQHHQTGKIPKPXGUVOGPVHTQOVJGFKTGEV
KPXGUVOGPVGPVGTRTKUGUKP$CPINCFGUJ
8 PORTFOLIO Portfolio investment includes investment in equity
INVESTMENT securities, ordinary shares and debt securities in
the from of debenture, bonds and notes, money
OCTMGV KPUVTWOGPVU CPF ſPCPEKCN FGTKXCVKXGU
The major portfolio investment components
ENCUUKſGF WPFGT CUUGVU CPF NKCDKNKVKGU CTG GSWKV[
securities and debt securities traded (or tradable)
KPQTICPK\GFCPFQVJGTſPCPEKCNOCTMGV
80 1 General Government
801 a Equity Securities
8010 2WTEJCUGQHUJCTGU 4GOKVVCPEGUCDTQCFHQTKPXGUVOGPVKPHQTGKIPGSWKV[
stocks UGEWTKVKGU
UJCTGU UVQEMU GVE D[ IQXGTPOGPV
QHſEKCNUGEVQTVQVJGHQTGKIPKUUWKPICWVJQTKVKGU
802 b Debt Securities
8020 $QPFUFGDGPVWTGU 4GOKVVCPEGU CDTQCF HQT KPXGUVOGPV KP HQTGKIP
and notes DQPFUFGDGPVWTGUCPFPQVGUD[IQXGTPOGPVQHſEKCN
UGEVQT
181
Code-7
Code
Purpose 'ZRNCPCVQT[0QVGU
0Q
803 c Others
8030 9KVJFTCYCNQTUCNGQH 4GOKVVCPEGU CDTQCF CICKPUV YKVJFTCYCN QT UCNG QT
securities TGVKTGOGPV QH UGEWTKVKGU UWEJ CU YCIG DQPFU GVE
UJCTGU
KUUWGF D[ FQOGUVKE IQXGTPOGPV QHſEKCN
UGEVQTJGNFD[VJGHQTGKIPKPXGUVQTU
81 2 $CPMUCPFſPCPEKCN
institutions
811 a Equity Securities
8110 2WTEJCUGQHUJCTGU +V EQXGTU TGOKVVCPEGU CDTQCF HQT RWTEJCUG QH
stocks HQTGKIPGSWKV[UGEWTKVKGU
UJCTGUUVQEMUGVED[VJG
FQOGUVKEDCPMUCPFſPCPEKCNKPUVKVWVKQPU
812 b Debt Securities
8120 $QPFUFGDGPVWTG 4GOKVVCPEGUCDTQCFHQTRWTEJCUGQHHQTGKIPDQPFU
and notes FGDGPVWTG CPF PQVGU D[ VJG FQOGUVKE DCPMU CPF
ſPCPEKCNKPUVKVWVKQPU
813 c Others
8130 9KVJFTCYCNQTUCNGQH 4GOKVVCPEGU CDTQCF CICKPUV YKVJFTCYCN QT UCNG
securities TGVKTGOGPVQHUGEWTKVKGUUJCTGU
KUUWGFD[FQOGUVKE
DCPMUſPCPEKCN KPUVKVWVKQPU JGNF D[ VJG HQTGKIP
KPXGUVQTU
82 3 Other Sectors
821 a Equity Securities
8210 2WTEJCUGQHUJCTGU 4GOKVVCPEGUCDTQCFHQTRWTEJCUGQHHQTGKIPGSWKV[
stocks UGEWTKVKGU
UJCTGU UVQEMU GVE D[ VJG TGUKFGPV
KPFKXKFWCNU CPF RTKXCVG CPF RWDNKEN[ QYPGF
GPVGTRTKUGU
822 b Debt Securities
182
Code-7
Code
Purpose 'ZRNCPCVQT[0QVGU
0Q
8231 9KVJFTCYCNQTUCNGQH 4GOKVVCPEGU CDTQCF CICKPUV YKVJFTCYCN QT UCNG
FGDVUGEWTKVKGU QH DQPFU FGDGPVWTGU PQVGU GVE JGNF D[ HQTGKIP
KPXGUVQTU
9 OTHER Other investment is a residual category which
INVESTMENT KPENWFGU CNN ſPCPEKCN VTCPUCEVKQPU VJCV CTG PQV
covered in the categories of direct and portfolio
investment or reserve assets.
90 1 Long-Term Loans Long-term investment (loans) is an investment
with an original contractual maturity of more
than one year or with no stated maturities.
901 a General
Government
9011 4GRC[OGPVUQPNQCPU 4GOKVVCPEGU CDTQCF QP CEEQWPV QH TGRC[OGPV QH
ETGFKVUGZVGPFGFD[ RTKPEKRCNCOQWPVQHNQPIVGTONQCPU
HQTGKIPIQXGTPOGPV
KPVGTPCVKQPCNCIGPEKGU
KPUVKVWVKQPUGVE
902 b $CPMUCPFſPCPEKCN
institutions
9020 &TCYKPIQPNQPIVGTO 4GOKVVCPEGUCDTQCFQPCEEQWPVQHNQPIVGTONQCPU
loans GZVGPFGFD[TGUKFGPVDCPMUCPFſPCPEKCNKPUVKVWVKQPU
VQHQTGKIPGEQPQOKGU
9021 4GRC[OGPVUD[ 4GOKVVCPEGU CDTQCF OCFG D[ VJG DCPMU CPF
DCPMUCPFſPCPEKCN ſPCPEKCN KPUVKVWVKQP QP CEEQWPV QH TGRC[OGPV QH
institutions RTKPEKRCN COQWPV QH NQPIVGTO NQCPU TGEGKXGF HTQO
CDTQCF
903 c Other Sector
9030 &TCYKPIQPNQPIVGTO 4GOKVVCPEGU CDTQCF QP NQPIVGTO NQCPU GZVGPFGF
NQCPUGZVGPFGF D[TGUKFGPVRTKXCVGUGEVQTVQHQTGKIPGEQPQOKGU
9031 4GRC[OGPVQHNQCPU 4GOKVVCPEGU CDTQCF D[ VJG TGUKFGPV RTKXCVG UGEVQT
VQ HQTGKIPGTU QP CEEQWPV QH TGRC[OGPV QH RTKPEKRCN
COQWPVQPNQPIVGTONQCPUTGEGKXGFHTQOCDTQCF
91 2 Short-Term Loans
911 a General
Government
183
Code-7
Code
Purpose 'ZRNCPCVQT[0QVGU
0Q
9111 4GRC[OGPVUQP 4GOKVVCPEGU CDTQCF QP CEEQWPV QH TGRC[OGPV QH
NQCPUETGFKVU RTKPEKRCNCOQWPVQHUJQTVVGTONQCPU
GZVGPFGFD[HQTGKIP
IQXGTPOGPV
International
CIGPEKGUKPUVKVWVKQPU
912 b $CPMUCPFſPCPEKCN
institutions
914 a 1VJGTTGUKFWCN
RC[OGPVU
184
INVESIBLE RECEIPT THROUCH INTERNATIONAL
DEPARTMENT (CENTRAL ACCOUNTS)
(FOR BANGLADESH BANK’S USE ONLY)
ANNEXURE (Code-5)
185
ANNEXURE (Code-5)
186
INVESIBLE PAYMENTS THROUCH INTERNATIONAL
DEPARTMENT (CENTRAL ACCOUNTS)
(FOR BANGLADESH BANK’S USE ONLY)
ANNEXURE (Code-7)
Code
Purpose Explanatory notes
No.
OTHERE SERVICES
2010 6GNGEQOOWPKECVKQPU 4GOKVVCPEGU VQ CDTQCF QP CEEQWPV QH 6GNG
Services EQOOWPKECVKQPU 5GTXKEGU UWEJ CU KPVGTPCVKQPCN
VTCPUOKUUKQPQHUQWPFKOCIGUQTQVJGTKPHQTOCVKQP
VGNGRJQPGVGNGZD[ECDNGDTQCFECUVKPIUCVGNNKVG
GNGEVTQPKEHCEUKOKNGUGTXKEGUGVE
2810 #OQWPVTGOKVVGFVQ 4GOKVVCPEGU OCFG VQ $CPINCFGUJ &KRNQOCVKE
$CPINCFGUJ&KRNQOCVKE /KUUKQPCDTQCF
/KUUKQPCDTQCF
2855 /KUE2C[OGPVU /KUE2C[OGPVUOCFGCDTQCFPQVKPENWFGFGNUGYJGTG
OHTER INVESTMENT
INCOME (INTEREST)
4210 General Government 6JKUEQXGTURC[OGPVUQHKPVGTGUV
KPENWFKPIFKUEQWPVU
CEETWGFQPNQPICPFUJQTVVGTONQCPUQTFGRQUKVUCPF
QP QVJGT NKCDKNKVKGU D[ )QXGTPOGPV CPF )QXGTPOGPV
EQPVTQNNGFGPVGTRTKUGUVQHQTGKIPGTUCDTQCF
4310 7045GTXKEGUEJCTIGU
+/(%WOWNCVKXGEJCTIGU
CURRENT TRANSFER
5031 5WDUETKRVKQPVQ 6JKU EQXGTU TGIWNCT EQPVTKDWVKQPU CU UWDUETKRVKQPU
international, CPF OGODGTUJKR HGGU D[ VJG $CPINCFGUJ
QTICPKUCVKQP )QXGTPOGPV VQ VJG KPVGTPCVKQPCN QTICPKUCVKQP CU C
OCVVGTQHQDNKICVKQP
5032 2C[OGPVWPFGT,&4 2C[OGPVUOCFGQWVQH,&4HQTKORQTVQHEQOOQFKVKGU
,&4WVKNK\CVKQP
5033 )TCPVUTGHWPF 6JKU KVGO KPENWFGU VTCPUHGTU CDTQCF D[ VJG
IQXGTPOGPVQPCEEQWPVQHITCPVUTGHWPF
5126 4GXGTUCNQHGPVT[ 4GXGTUCNQHGPVT[
OTHER INVESTMENT
187
ANNEXURE (Code-7)
Code
Purpose Explanatory notes
No.
Long-term loans
9011 4GRC[OGPVQHNQPIVGTO 4GOKVVCPEGU CDTQCF QP CEEQWPV QH TGRC[OGPV QH
NQCPUETGFKVUGZVGPFGF RTKPEKRCNCOQWPVQHNQPIVGTONQCPUETGFKVUGZVGPFGF
D[HQTGKIP)QXGTPOGPV D[ HQTGKIP )QXGTPOGPV KPVGTPCVKQPCN CIGPEKGU
KPVGTPCVKQPCNCIGPEKGU KPUVKVWVKQPUGVE
KPUVKVWVKQPUGVE
1VJGT
VJCP+/(
9013 4GRWTEJCUGQH5&4
under CFF
9014 4GRWTEJCUGQH5&4
under SEF
9015 4GRWTEJCUGQH5&4
under EFF
9016 4GRWTEJCUGQH5&4
WPFGT5VCPFD[
CTTCPIGOGPV
9017 4GRWTEJCUGQH5&4
WPFGTGOGTIGPE[
CUUKUVCPEG
9018 4GRC[OGPVQH+/(
Short-term Loans
9111 4GRC[OGPVQH 4GOKVVCPEGUCDTQCFQPCEEQWPVQHRTKPEKRCNCOQWPV
5JQTVVGTONQCPU QH UJQTV VGTO NQCPUETGFKVU GZVGPFGF D[ HQTGKIP
ETGFKVUGZVGPFGFD[ )QXGTPOGPVKPVGTPCVKQPCNCIGPEKGUKPUVKVWVKQPUGVE
HQTGKIP)QXGTPOGPV
KPVGTPCVKQPCNCIGPEKGU
KPUVKVWVKQPU
OTHER RESIDUAL
PAYMENTS
9140 %NQUKPI$CNCPEGU
9141 6TCPUHGTQWV
9142 Sale under WEF
9143 Sale under NFCD
9144 Sale under General
$CPMU
9145 2CKFWPFGT#%7
CTTCPIGOGPVU
188
Code-8
DEPARTMENT/CATEGORY/SECTOR
A. IMPORT PAYMENTS
C 27$.+% Code
K $CPINCFGUJ2GVTQNGWO%QTRQTCVKQP 01
KK 6%$ 02
KKK +PFWUVTKCN7PKVUWPFGTUGEVQT%QTRQTCVKQPU 03
KX $TKFIGſPCPEKPI 04
X /KPKUVT[QH(QQF 13
XK $CPINCFGUJ$KOCP 14
XKK $CPINCFGUJ5JKRRKPI%QTRQTCVKQP 15
XKKK 1VJGTIQXGTPOGPVUUGEVQTU 16
D 24+8#6'
K Industrial 21
KK Commercial importers 22
KKK $TKFIGſPCPEKPI 27
KX +ORQTVUWPFGT9CIG'CTPGTUŏ(WPF 30
X $CEMVQDCEM.% 31
B. INVISIBLE PAYMENTS
K +PXKUKDNGRWDNKE 41
KK +PXKUKDNGRTKXCVG 42
KKK $CPINCFGUJ$KOCP 43
KX $CPINCFGUJ5JKRRKPIEQTRQTCVKQP 44
X 9CIG'CTPGTUŏ(WPF2TKXCVG5GEVQT 47
189
QUANTITY/UNIT CODE
9GKIJVUCPF/GCUWTGU
2QWPF-I
1WPEG-I
$CTTGN/6
$CNG-I
(GGV/GVTG
2NGCUGHQNNQYVJGU[UVGOQHKPVGTPCVKQPCN
5+OGCUWTKPIWPKVU
190
Published by
Dr. M. Golam Mustafa, General Manager
Department of Printing and Publications
Bangladesh Bank, Head Office, Dhaka.
Designed & Printed by Srout Advertising
Tel : 8356741, 01819251898
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www.bangladeshbank.org.bd
www.bangladesh-bank.org
DPP-06-2011-3000