The Customs Intelligence and Investigation Directorate (CIID) has uncovered an alleged attempt to import four luxury cars into Bangladesh in semi-knocked-down (SKD) condition by declaring their major components separately as “Used Car Parts” at Mongla Port.
The vehicles — a Range Rover Vogue, BMW 650i, Lexus LX570 and Toyota Crown Athlete — were found in large sections with essential components attached, suggesting that the cars had been cut into only three to four major parts rather than being imported as ordinary spare parts.
The combined estimated market value of the four vehicles is around Tk 4.50 crore to Tk 6.70 crore or more, while the consignment had been declared as used car parts with an invoice value of only US$7,935 and an assessable value of around Tk 9.94 lakh.
The irregularity was detected through intelligence information, followed by a 100-percent physical examination of the consignment.
Technical assistance was provided by experts from the Bangladesh Road Transport Authority (BRTA) and Khulna University of Engineering & Technology (KUET), while artificial intelligence (AI) was also used to identify the vehicles.
According to the CIID findings, the consignment was covered by Bill of Entry (B/E) No. C-6904 dated April 20, 2026 and Manifest No. 2026/256.
The importer is Crown Auto Mobile Services, 3/1 Dinanath Sen Road, Gandaria, Sutrapur, Dhaka, while S.T. International of Sonadanga, Khulna, acted as the C&F agent. The exporter was Mahi Car Port of Ashikaga-shi, Tochigi-ken, Japan.
The goods were shipped aboard MV MCC Tokyo, with Ocean Trade Ltd. as the carrier, under CFR delivery terms, said an NBR press release.
The 14-item consignment contained 164 packages weighing around 10,220 kg.
The importer declared items including used doors, a 2,000cc petrol engine fitted with gear assembly, suspension shock absorbers, nose cuts, headlights, tail lights, fenders, cabin, steering wheel, bumper, air cleaner box, rubber channels, differential and axle assemblies.
Following confidential information received by the Director General, the CIID’s regional office in Khulna and Customs Intelligence and Investigation Circle, Mongla, suspended the clearance process under the supervision of senior officials.
A 100-percent physical examination was conducted on July 19, 2026.
During the inspection, investigators found front cuts, complete rear/tail cuts, front and rear body cuts and roof cut panel assemblies with wiring harnesses, sensors and other important components attached.
The findings indicated that the vehicles had not been completely dismantled into ordinary spare parts. Rather, the vehicles appeared to have been cut into only a few large sections while retaining their essential characteristics, making it possible to reconstruct the original vehicles through reassembly.
Four luxury vehicles identified
The first vehicle was identified as a 2017 Range Rover Vogue, originating from the UK, with VIN SALGA2EE9HA365609. Its estimated market value in Bangladesh is around Tk 1.60 crore to Tk 1.85 crore.
The second was a 2010 BMW 650i, originating from Germany, with VIN WBALZ320X0C578880. Its estimated market value is around Tk 60 lakh to Tk 90 lakh.
The third was a 2016 Lexus LX570, originating from Japan, bearing chassis number URJ201-4204300. Its estimated market value is around Tk two crore to Tk 3.50 crore or more, depending on the vehicle’s age and condition.
The fourth was a Toyota Crown Athlete GRS204, originating from Japan. Its chassis/VIN could not be identified, while its estimated market value is around Tk 30 lakh to Tk 45 lakh.
The combined potential market value of the four vehicles is therefore estimated at around Tk 4.50 crore to Tk 6.70 crore or more.
In contrast, the entire consignment was invoiced at only US$7,935 as 14 categories of used car parts. Using the declared exchange rate of Tk 122.7433 per US dollar and other expenses of Tk 19,577.56, the assessable value was shown at around Tk 9,93,547.
The declared customs duties and taxes amounted to Tk 6,07,396.66, while DF/CVAT/FP amounted to Tk 2,633.36, bringing the total payable amount to Tk 6,10,030.02.
Thus, according to the preliminary investigation, essential-character components of four luxury vehicles worth an estimated Tk 4.50 crore to Tk 6.70 crore or more were sought to be imported as used car parts by showing an assessable value of only around Tk 9.94 lakh.
Duty evasion amount yet to be determined
The CIID said the precise amount of potential duty and tax evasion could not yet be determined.
The key issue is whether the goods should have been classified and assessed as complete motor vehicles in SKD condition under General Interpretative Rule (GRI) 2(a) instead of being treated as separate used car parts.
The final revenue implications will depend on the appropriate customs valuation and classification, engine capacity, vehicle age, depreciation, applicable tariff or minimum value and the relevant customs duties and taxes, including CD, RD, SD, VAT, AT and AIT.
The CIID has therefore described the case at this stage as an apparent attempt to evade a substantial amount of customs duties and taxes, with the final amount to be determined after proper assessment.
GRI 2(a) and legal provisions
According to the investigation report, the consignment appeared to involve violations of relevant provisions of the Import Policy Order, 2021-24, the Imports and Exports (Control) Act, 1950, and the Customs Act, 2023.
Under GRI 2(a), incomplete or unfinished goods, or goods presented in unassembled or disassembled condition, may in applicable circumstances be classified as the complete article if they possess the essential character of the complete product.
Considering the nature and configuration of the parts recovered during the examination, the CIID found that the consignment appeared to retain the essential character of complete motor vehicles.
The CIID also referred to the applicable conditions contained in NBR document No. 9(4) Customs-1/93/(Part-1)/162/(1-9), dated April 9, 1997.
A report recommending assessment of the consignment as SKD motor vehicles, along with necessary legal action after reviewing the expert team’s findings, has been sent to Customs House, Mongla.
The case highlights an alleged novel method of importing luxury vehicles under the guise of separate used car parts by cutting the vehicles into a few large sections, potentially bypassing applicable import controls and customs assessment procedures.
The CIID said it would continue intelligence surveillance and operations to prevent false declarations, concealment of the actual nature of imported goods, customs duty evasion and attempts to import motor vehicles in SKD/CKD condition under the cover of spare parts.
