Letter from the table: The price that arrived after the goods

Translated from Bengali by the Secretariat.

To the Trade Council

1.At our last council session, I listened to members describe costs that become visible only after a shipment is already moving. I recognized the problem. I had thought of it as a personal failure to ask the right question. The discussion helped me see that it is also a gap in how costs are explained to small importers. I am writing this for the Landed Cost Diary and to support the Small Importer Standard.

2.On 12 February 2026, I confirmed an order for a small commercial shipment to support my business. I will not describe the goods, because that is not necessary to explain the difficulty and might identify the business. The supplier invoice was US$1,840. My bank converted the payment at the rate applicable to the transaction; for my own planning, I recorded the invoice value as about BDT 224,500. Before I confirmed the order, I asked a freight forwarder for the total cost to bring it to me in Sylhet.

3.On 13 February, I received an estimate of about BDT 328,000, including freight and an allowance for duties and taxes. I asked whether that was the full amount I should budget. I was told it was an estimate and that the final customs assessment could differ. I had my Import Registration Certificate in order and prepared the documents needed for the shipment. I understood that the relevant customs declaration and assessment would be handled through the proper process, including the customs authorities under the National Board of Revenue. But I did not know which parts of the estimate were firm, which were provisional, or which charges could still be added at the port.

4.The shipment reached Chattogram in March. On 18 March, I was given a revised statement with additional charges of BDT 37,600. These included port-related and handling costs, documentation, and charges connected with the delay in completing clearance. I am not saying that every charge was improper. Some were payable under the applicable arrangements, and customs duties and taxes are not set by a forwarder’s estimate. My difficulty was that the estimate had not shown me clearly which costs were excluded, how they might be calculated, or what action I could take to limit them.

5.I tried to resolve this by asking for the charges to be separated and explained against the original estimate. I also asked whether any missing document or earlier step on my part had caused the delay. The answers came in pieces, from different people, while the shipment was already at the port. I had to arrange additional funds quickly. A small importer cannot always hold a large reserve for costs that are described only after arrival. The money was not simply a bookkeeping difference: it affected what I could pay suppliers and meet in the same week.

6.The lesson I took from the council session was that “landed cost” should be a usable explanation, not a reassuring total with important exclusions left for later. A forwarder cannot promise the final decision of customs. But before an importer commits, the forwarder can state the assumptions behind its estimate, list known charges separately, identify charges that remain uncertain, and say who is responsible for confirming them. Where a tariff or trade requirement has changed, plain-language guidance should explain what document or calculation has changed and from what date.

A small importer needs to know not only the likely total, but also what can make that total move.

7.I support TR-001. Its proposed direction is practical: size-based thresholds, plain-language guidance, and a phase-in when new trade rules or tariffs apply, together with greater landed-cost transparency from forwarders. These measures

would not remove duties or excuse an importer from complying with the law. They would give a small trader a fair chance to understand the obligation before placing an order, prepare the right documents, and decide whether the transaction remains possible.

8.For the landed-cost part, I would welcome a written estimate with clear headings: supplier value and freight; estimated duties and taxes, with the classification and assumptions used; port and terminal charges; clearing and documentation fees; bank or payment costs where known; and a short list of exclusions or possible additional charges. If the classification or final assessment is uncertain, that should be said plainly, with the reason and the next step for checking it. A range may be more honest than one apparently exact figure.

9.For a new rule or tariff, a transition period and guidance suited to smaller traders would help prevent avoidable confusion. A large importer may have staff who monitor notices and update procedures. A small importer may be doing that work after business hours, while also arranging cash and transport. The standard should make compliance clearer, not weaker. It should recognize that notice without explanation can still leave a small business unable to comply in time.