NBR Launches Customs Risk Management Regulations to Combat Economic Crimes

The National Board of Revenue (“NBR”) introduced the Customs Risk Management Regulations, 2025 to address various economic threats, including money laundering and the financing of terrorism, as well as proceeds of crime, illegal financial activities, tax and customs evasion, and transnational organized economic crimes.

To implement the regulations, the NBR will establish a dedicated Customs Risk Management Commissionerate (“CRMC”) to collect, analyze, and review risk-related data to identify and classify customs-related risks.

The CRMC will develop and manage risk profiles, maintain an online risk register, and categorize consignments into risk lanes—red, yellow, blue, or green—using tools like targeting intelligence, artificial intelligence, and advanced data analytics.

Its responsibilities also include identifying risk trends and patterns by gathering data from both national and international sources. The CRMC will monitor and review factors such as economic and geographical conditions, customs duty rates and exemptions, valuation practices, regional and international agreements, and market conditions. It will also conduct surveys and research to guide policy formulation and recommend necessary corrective actions.

Additionally, the CRMC will set and periodically update selection criteria for consignments across customs stations and bond commissionerates. It will evaluate the effectiveness of risk management strategies based on key performance indicators, report findings to the NBR, and make recommendations for improvement.

The CRMC is authorized to collect information from various sources, including government, semi-government, and autonomous entities, as well as import-export stakeholders, banks, and financial institutions. It may also collaborate with other organizations to analyze data but must maintain the confidentiality of sensitive information.

With prior approval from the NBR, the CRMC may sign agreements or memorandums of understanding relevant to its operations. It will issue risk alerts, identify vulnerable areas, advise relevant departments on mitigation measures, and continuously update risk indicators.

Moreover, the CRMC will collaborate and exchange information with both national and international bodies involved in managing cross-border trade risks. It will prepare and present annual reports to the NBR and carry out additional duties as assigned.

To ensure effective customs control, the CRMC will utilize the Automated Risk Management System (“ARMS”) or a comparable automated system to analyze and manage risks related to cargo, passengers, agents, and financial institutions.

Data for risk management will be sourced from the customs computer system. Information obtained from within or outside Bangladesh, including confidential sources, will be verified if necessary and used as risk assessment input.

The CRMC may adopt the World Customs Organization Risk Management Model, international best practices, or any model approved by the NBR. It will maintain a comprehensive risk register and assessment database.

Finally, the CRMC will monitor the performance of the selectivity system through annual evaluation reports generated from ARMS or other systems to assess the effectiveness of risk mitigation efforts.