If you're a school operator, transport company, or vehicle importer in Bangladesh, S.R.O. 84 is the biggest tax-saving opportunity you'll see this year. This government notification allows 100% duty-free import of electric school buses — but the window closes on June 30, 2026.
In this guide, we break down exactly what S.R.O. 84 covers, how much you can save, which models qualify, and the step-by-step process to import before the deadline.
📋 Quick Summary
| What | Detail |
|---|---|
| Policy | S.R.O. No. 84/Law/Income Tax/2026 |
| Benefit | 100% customs duty exemption on electric school bus imports |
| Eligible vehicles | 100% electric school buses (23–50 seats) |
| Tax savings | Up to 46.8% of CIF value (vs. normal import) |
| Deadline | June 30, 2026 |
| Required docs | IRC, TIN, import permit, school registration |
1. What Is S.R.O. 84?
S.R.O. (Statutory Regulatory Order) 84 is a notification issued by the National Board of Revenue (NBR) of Bangladesh that provides complete customs duty exemption for electric school bus imports. It's part of Bangladesh's broader push toward vehicle electrification and modernizing student transport.
The policy was designed to:
- Make electric school buses affordable for Bangladeshi schools and transport operators
- Reduce student exposure to diesel exhaust and air pollution
- Accelerate Bangladesh's EV adoption targets under the Renewable Energy Policy
2. Tax Savings: Normal Import vs. S.R.O. 84
This is where it gets exciting. Here's the tax comparison for a KAMA ESP8 electric school bus (CIF value ~$30,000):
| Tax Component | Normal Import Rate | Normal Import (USD) | S.R.O. 84 Rate | S.R.O. 84 (USD) |
|---|---|---|---|---|
| Customs Duty | 25% | $7,500 | 0% | $0 |
| Supplementary Duty | 20% | $6,000 | 0% | $0 |
| VAT | 15% | $4,500 | 15% | $4,500 |
| Advance Income Tax | 5% | $1,500 | 0% | $0 |
| Total Tax | 61.8% | $19,500 | 15% | $4,500 |
3. Which Electric School Bus Models Qualify?
Any 100% electric vehicle classified as a school bus qualifies. Here are our top recommendations for the Bangladesh market:
KAMA ESP8 — Electric School Bus (Best Value)
| Spec | Detail |
|---|---|
| Length | 8.1 meters |
| Seating | 33+1 (driver) |
| Range | 200+ km per charge |
| Battery | LFP 129 kWh |
| Charging time | 1.5 hrs (DC fast charge) |
| FOB Price | ~$26,200 |
| CIF Chittagong | ~$30,130 |
| Landed (with S.R.O. 84) | ~$34,650 |
| Landed (without S.R.O. 84) | ~$49,630 |
Yutong E7 — Electric City/School Bus
| Spec | Detail |
|---|---|
| Length | 7 meters |
| Seating | 23+1 |
| Range | 220 km |
| Battery | LFP 105 kWh |
| FOB Price | ~$26,000 |
KAMA ESP7 — Electric School Bus (Compact)
| Spec | Detail |
|---|---|
| Length | 7.5 meters |
| Seating | 26+1 |
| Range | 180+ km |
| Battery | LFP 105 kWh |
| FOB Price | ~$23,200 |
| CIF Chittagong | ~$26,680 |
4. Step-by-Step Import Process Under S.R.O. 84
Step 1: Verify Eligibility (Day 1–3)
- Confirm you have a valid Import Registration Certificate (IRC)
- Ensure your TIN is active and tax returns are up to date
- If importing for a specific school, obtain a letter of authorization from the school
Step 2: Select Model & Get Quotation (Day 3–7)
- Choose model based on student capacity, route distance, and budget
- Request FOB and CIF quotations from your sourcing agent
- Confirm the vehicle is 100% electric (hybrid does NOT qualify)
Step 3: Apply for Import Permit (Day 7–14)
- Submit application to BRTA (Bangladesh Road Transport Authority)
- Include: IRC copy, TIN certificate, school registration (if applicable), proforma invoice
- Processing time: 5–7 working days
Step 4: Open L/C & Place Order (Day 14–21)
- Open Letter of Credit through your bank
- Sign Sales Contract with the China supplier
- Pay 30% advance to start production
Step 5: Production & Inspection (Week 3–8)
- Factory produces buses to your specifications (4–6 weeks)
- Request production photos at 50% and 90% completion
- Arrange third-party inspection (SGS, BV) before shipment
- Obtain Certificate of Conformity (CoC) for Bangladesh customs
Step 6: Shipping & Customs Clearance (Week 8–12)
- Shipment from Shanghai to Chittagong: ~14–18 days
- Submit S.R.O. 84 exemption documents at customs
- Pay only 15% VAT (0% customs duty, 0% supplementary duty)
- Clear customs and register with BRTA
Total timeline: 8–12 weeks from first inquiry to buses on the road.
⏰ Don't Miss the June 30 Deadline
To clear customs before S.R.O. 84 expires, orders must be placed immediately. We can expedite the entire process and have your buses shipped within 6 weeks.
Get Your S.R.O. 84 Quotation Now →5. Required Documents Checklist
| # | Document | Issued By |
|---|---|---|
| 1 | Import Registration Certificate (IRC) | Chief Controller of Imports & Exports |
| 2 | TIN Certificate | NBR |
| 3 | Letter of Credit (L/C) | Your bank |
| 4 | Proforma Invoice | Supplier / Agent |
| 5 | Commercial Invoice | Factory |
| 6 | Bill of Lading | Shipping company |
| 7 | Certificate of Origin | CCPIT China |
| 8 | Certificate of Conformity (CoC) | SGS / BV / TUV |
| 9 | Packing List | Factory |
| 10 | S.R.O. 84 Exemption Application | NBR |
6. Common Mistakes to Avoid
- Waiting too long to order — Production + shipping takes 8–12 weeks. If you order after May, you won't clear customs before June 30.
- Importing hybrid instead of pure electric — Only 100% electric vehicles qualify for S.R.O. 84 duty exemption. Plug-in hybrids do NOT qualify.
- Wrong HS code — Use HS code 8702.30 (electric buses) not 8702.10 (diesel). Your customs broker must classify correctly.
- Missing CoC — Bangladesh requires a Certificate of Conformity from an accredited inspection body. Arrange this before shipment, not after.
- Not verifying factory credentials — Ensure the factory has ISO 9001, CE certification, and UN38.3 for batteries. Ask for test reports.
7. Why Choose XiXingShu as Your Import Partner
| Your Need | How We Help |
|---|---|
| Don't know which model to choose | We compare 5+ brands and recommend the best fit for your routes and budget |
| Small order (1–7 buses) | No problem — we accept orders from 1 unit, same quality service |
| Worried about export paperwork | We handle everything: factory negotiation, inspection, shipping, customs documents |
| Need S.R.O. 84 compliance | We ensure correct HS code, CoC, and all documents meet NBR requirements |
| Can't communicate with Chinese factories | We speak English and Chinese — you deal with us, we deal with the factory |
| Worried about payment safety | You pay the factory directly via L/C. We never touch your money. |
📞 Get Your Free S.R.O. 84 Consultation
We've helped multiple Bangladeshi importers save over $15,000 per bus under S.R.O. 84. Let us do the same for you — before the deadline.
✉️ liharper897@gmail.com
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