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National Board of Revenue headquarters
The National Board of Revenue (NBR) has incorporated new provisions governing the use of tax stamps and banderols on packages of locally manufactured and imported tobacco cigarettes.
To implement the change, the revenue authority amended the "Rules on Determination of Value and Use of Stamps or Banderols on Packets of Manufactured or Imported Tobacco Cigarettes, 2019." The Value Added Tax (VAT) and Supplementary Duty wing of the NBR issued an official statutory notification on September 15, which was published in an extraordinary issue of the Bangladesh Gazette on Wednesday, September 16, 2026.
Exercising powers conferred under Section 135 read alongside Section 58 of the Value Added Tax and Supplementary Duty Act, 2012, the board substituted Sub-rule (4) of Rule 5 with a revamped regulatory schedule.
Under the amended provisions, tax stamps and banderols must strictly correspond to the Maximum Retail Price (MRP), the number of sticks per pack, package structural design, and designated color patterns:
Tk 65 and above (per 10 sticks): 10-stick "Shell & Slide" packets must carry a light green banderol, while 10-stick and 20-stick "Hard & Soft" packs must use a light brown stamp.
Tk 92 and above (per 10 sticks): 10-stick "Shell & Slide" packs require a light pink banderol, whereas 10-stick and 20-stick "Hard & Soft" containers must feature a light green stamp.
Tk 160 and above (per 10 sticks): 10-stick, 12-stick, and 20-stick "Hard & Soft" packs must bear a light blue stamp.
Tk 210 and above (per 10 sticks): 10-stick, 12-stick, and 20-stick "Hard & Soft" packs must carry a light maroon stamp.
The notification specifies that, in alignment with Rule 4 and amended Rule 5, manufacturers and importers must affix these designated markers subject to compliance with Rule 6.
Signed by Ahsan Habib, Acting Secretary and Acting Chairman of the NBR, the revised framework comes into force with immediate effect.
