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Regulatory Overview for the Import of Sorbitol for Use in Pharma
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Import of Sorbitol for Use in Pharma
Bangladesh - August 2023

This section provides a regulatory assessment for the import of Sorbitol to be used in Pharmaceuticals in Bangladesh.
1. Authorities in Charge, Enforcement Mechanism
In Bangladesh, the regulatory requirements for excipients in pharmaceutical products are governed by the “Directorate General of Drug Administration (DGDA)” - which works under the Ministry of Health & Family Welfare of the Government of the People’s Republic of Bangladesh. DGDA was established in 1976 as an attached department under the Ministry of Health and Population Control. On 17 January 2010, DGDA was upgraded to a separate division.
DGDA supervises and implements drug regulations as well as regulates activities related to import, export, procurement of raw and packing material, and sale and pricing of all kinds of medicine including Allopathic, Ayurvedic, Unani, Herbal & homeopathic drugs. DGDA also works as Licensing Authority of drugs for the purpose of issuing licenses to manufacture, store, sell, import, and export drugs and medicines.
The activities of DGDA are guided by the following Laws:
- The Drug Act of 1940
- The Drug Rules 1945 and their amendments
- The Drug Rules 1946 and their amendments
- The Drug (Control) Ordinance 1982 and its amendments
- The Drug (Control) Ordinance Amendment Act 2006
- National Drug Policy 2016
2. Product Classification and Definitions
The Bangladesh Custom Tariff is based on the HS (Harmonized System) standards and the classification of goods should follow the nomenclature system as described under the Harmonised System (HS) of coding known as H.S. Code. [1]
H.S. Code is an internationally recognized system for classifying products traded across borders. In Bangladesh, the HS Code is used for customs purposes to classify imported and exported goods. The HS Code in Bangladesh consists of eight digits, with the first six digits being the same as the global HS Code and the last two digits representing country-specific subheadings.
It's important to note that each product has a unique HS Code based on its characteristics, composition, and intended use. Therefore, it's advisable to consult the official customs tariff or seek guidance from a qualified professional or customs agent when determining the correct HS Code for your specific product in Bangladesh.
To determine the specific HS Codes for different products in Bangladesh, please refer to the Bangladesh Customs Tariff published by the National Board of Revenue (NBR). This document provides a comprehensive list of goods along with their corresponding HS Codes. [2]
In Bangladesh, Sorbitol is classified as an organic chemical under Chapter 29 of the Customs Tariffs. [2]
Table 2 HS CODE Sorbitol
Chapter No | Sub Chapter | Description | Heading | H.S. Code | Approved Name | Uses |
29 | II | Alcohols and their halogenated, sulphonated, nitrated, or nitrosated derivatives | Acyclic alcohols and their halogenated, sulphonated, nitrated, or nitrosated derivatives. | 2905.44.00
| D-glucitol (sorbitol)
| Sweetening agent, Humectant, and Thickening agent |
Sorbitol is a permitted excipient for use in pharmaceutical products in Bangladesh. It is commonly used as a sweetening agent, humectant, and thickening agent in various pharmaceutical formulations.
However, it's important to note that the regulatory requirements for excipients in pharmaceutical products can vary depending on the country and the specific product. It's always best to consult with a regulatory expert or the regulatory authority in Bangladesh for the most up-to-date information and requirements regarding the use of Sorbitol or any other excipient in pharmaceutical products.
3. Compositional Aspects
The raw materials used in medicines produced in Bangladesh or overseas should be of quality as per the specifications mentioned in the relevant pharmacopeias [3] and shall meet the standards established by the Bangladesh Pharmacopoeia (BP) or other recognized pharmacopeias such as British pharmacopeia or US Pharmacopoeia.
Excipients should be used at a level that is safe and appropriate for the intended use of the product. For Sorbitol, there is no maximum limit specified as a food additive or for use as raw material in the manufacture of medicines.
Raw materials should comply with the current Good Manufacturing Practices (cGMP) guidelines of the World Health Organization (WHO). [3]
It's important to note that the regulatory requirements for excipients in pharmaceutical products can vary depending on the specific product and the intended use. It's always best to consult with a regulatory expert or the DGDA directly for guidance on the specific requirements for your finished product.
4. GMP/Regulations for Raw materials Procured from Overseas
The overseas manufacturing facility shall comply with the current Good Manufacturing Practices (cGMP) guidelines of the World Health Organization (WHO). In this case, importers shall ensure GMP Compliance. [3]
In order to ensure that the imported raw materials are manufactured in accordance with GMP, the manufacturing establishment will be inspected by the National Medicines Regulatory Authority, if necessary, along with the provision of certification. In light of the GMP guidelines and the prepared checklist, the pharmaceutical factory of the exporting country will be validated.
5. Registration, License, and Other Mandatory Requirements
The licensee (importer) shall obtain prior approval of the licensing authority for procurement of materials/class of materials for the manufacture of drugs, indicating the name of the materials quantity, value, source and drugs to be manufactured with the raw materials so procured and further, if the licensing authority so directs, the licensee shall submit invoices, documents or list of materials for subsequent verification as to whether materials have been procured in accordance with the prior approval given by the licensing authority. [4]
In the case of the import of raw materials from the pharmaceutical industry [4], the condition of obtaining prior permission from any authority other than the approval of the Director General, Directorate of Medicines Administration (DGDA) is mentioned in drug rules 1946, the permission of the concerned authorities (Bangladesh Trade FDA (BFDA)) shall be obtained for the import of the said raw materials and a copy of the approved blocklist shall be sent to the Director General, as usual, to be supplied by the Directorate of Drug Administration to the Customs Authority and to the Office of the Chief Controller of Imports and Exports.
6. Importation Requirements
General conditions of import of goods to Bangladesh [5]:
- Mandatory use of H.S. Code - Use of H.S. Code with at least eight digits corresponding to the classification of goods as given in the First Schedule of the Customs Act, 1969 (Act No. IV of 1969) based on the Harmonized Commodity Description and Coding System is mandatory. The HS Code helps to identify the custom tariffs.
- The country of origin (COO) shall be clearly stated on the container.
6.1 Import of raw materials from overseas [6]
6.1.1 List of Documents Required:
- Online application form for Import Permit (IP) issued by Bangladesh Economic Zone Authority (BEZA)
- Supporting Documents for obtaining Import Permit
- Proforma Invoice
- Commercial Invoice
- Packing List
- Bill of Lading(B/L)
- Letter of Credit (L/C) (if necessary)
- Certificate of Origin (if necessary)
- Bill of Entry (BOE) with the signature of Customs at the Port
- No. 1-2 are submitted to Bangladesh Economic Zones Authority (BEZA) online for Import Permit.
- No. 1-3 are submitted to Customs in Economic Zones (EZ) for entering the good into EZ.
- Other documents might be required in accordance with the type of cargo.
6.1.2 Procedure
- The importer executes the Sales Contract/Proforma invoice with the seller and he or she then opens a Letter of Credits before shipping the goods to the partner country.
- When obtaining original shipping documents, the importer/nominated person accesses BEZA-OSS online website and submits the application for Import Permit with supporting documents online.
- After verification by BEZA, the importer/nominated person obtains the Import Permit online.
- The shipping agent submits IGM (Import General Manifest) to the Customs Authority via the ASYCUDA World system.
- After the cargo arrives, the importer/designated Clearing & Forwarding (C&F) Agent submits a Bill of Entry (BOE) with supporting documents via the ASYCUDA World system. The Bill of Entry should be prepared in a specific format, which is SAD (Single Administrative Document).
- Customs officer in the port checks whether the submitted documents are completed or not, and, if they are satisfied, approves and returns the Bill of Entry with Customs signature to the Importer/C&F Agent. Customs valuation is simultaneously made at the Port (even if it rates zero). The Customs Authority may make physical inspections if necessary.
- The clearance procedure of cargo is changed according to its category as below:
- Green category: No physical inspection is required;
- Yellow category: Inspection for the documentation is required; and
- Red category: Physical inspection of the goods is required.
- The C&F Agent transfers the cargo by showing the gate pass, which is issued by Customs of the Port, at the gate of the Port and goes to the gate of the designated EZ.
- The importer/C&F Agent submits IP with other necessary documents to the Customs office in the EZ. The Customs office issues the gate pass to enter the gate into EZ if there is no problem.
- The driver/staff in an industrial unit shows the gate pass at the gate of the designated EZ when arriving at the designated EZ. Customs in the EZ may inspect the cargo if necessary. If there is no observation of the documents and cargo, the driver can go to the designated factory.
6.1.3 Timelines for Issuance of Import Permit*
- BEZA - 1 working day
- Customs - 1 day
*If the relevant documents are properly submitted and any physical inspection is not required
6.1.4 Application Fees for the Import Permit
- BEZA- Bangladeshi Taka 500
- Customs - No Charge (No fees)
7. Custom Clearance and Tariffs for Sorbitol in Bangladesh
Indonesia is a member of the D-8 Preferential Trade Agreement (D-8 PTA) among eight developing countries with Bangladesh. D-8 PTA was signed in Indonesia on May 13, 2006, and came into effect on 25th August 2011. Bangladesh ratified it in 2017. [7]
The exporter shall check with customs in Indonesia and Bangladesh on benefits if any under this trade agreement as the raw materials required for many pharmaceutical products of Bangladesh's export sector and local industries can be imported from Indonesia with duty-free facilities or at low-duty rates.
As per Bangladesh Customs Tariff, Sorbitol is classified under HS code 290544 and the following tariffs will be applicable.
Table 3 - Custom Classification (Sorbitol)
Chapter | Subchapter | Subheading | H.S. Code |
29-Organic Chemicals | 2905 Acyclic alcohols and their halogenated, sulphonated, nitrated, or nitrosated derivatives. | 290544 -- D-glucitol (sorbitol) | 29054400 D-Glucitol (Sorbitol) |
Table 4 - Custom Tariffs Bangladesh (Sorbitol)
Country Group | Group Description | Activity | Tariff Rate | Unit | Valid From | Valid To |
CD | Customs Duty | Import | 10% | kg | 1/7/22 | 30/6/23 |
SD | Supplementary Duty | Import | 0% | kg | 1/7/22 | 30/6/23 |
VAT | Value Added Tax | Import | 15% | kg | 1/7/22 | 30/6/23 |
AIT | Advance Income Tax | Import | 5% | kg | 1/7/22 | 30/6/23 |
AT | Advance Tax | Import | 5% | kg | 1/7/22 | 30/6/23 |
RD | Regulatory Duty | Import | 0% | kg | 1/7/22 | 30/6/23 |
8. Labeling Requirements [4,8,9]
As per the guidelines or regulations issued by DGDA, Sorbitol as a pharmaceutical excipient in Bangladesh may include the following labeling instructions on the container:
- Proper identification and declaration of Sorbitol as an excipient on the product label.
- Accurate quantity or concentration of Sorbitol used in the formulation.
- Clear instructions or indications regarding its use, if applicable.
- Compliance with any specific formatting or language requirements specified by DGDA.
- Pharmacopoeial reference, if any.
- Batch no
- Mfg date
- Exp date
The above list includes general requirements for Sorbitol as raw material. However, to ensure compliance with the current regulations pertaining to labeling requirements for Sorbitol, specifically as a pharmaceutical excipient in Bangladesh for use in the production of specific medicine related to pharmaceuticals formulations such as tablets, syrups, or capsules, it is advisable to consult with DGDA or seek guidance from a qualified professional.
9. Claims
Not applicable for Pharmaceutical excipients. The Raw material to be used in pharmaceuticals should meet the functions/uses listed under relevant Pharmacopoeia such as British Pharmacopoeia and US Pharmacopoeia.
Application for any new claims/indication that is currently not listed under food additives or for pharmaceutical use should be submitted to BSFA/DGDA supported with sufficient scientific evidence supporting the safety and efficacy of the proposed claim or indication.
Under the Use of Food Additives Regulation of Bangladesh (2017), Sorbitol is listed as an approved additive. [10]
Table 5 - Use of Sorbitol as Additive
INS No | Additive | Functional Use |
420(i) | Sorbitol | Bulking Agent, Humectant, Sequestrant, Stabilizer, Sweetener, Thickener |
420 (ii) | Sorbitol Syrup | Bulking Agent, Humectant, Sequestrant, Stabilizer, Sweetener, Thickener |
10. Difference between Drug and Pharma Excipient Regulatory Requirements
Both Pharmaceutical excipients and Drugs, should comply with and meet the requirements listed in:
- The Drug Act of 1940 [9]
- The Drug Rules 1945 and their amendments [8]
- The Drug Rules 1946 and their amendments [4]
- The Drug (Control) Ordinance 1982 and its amendments [11]
- The Drug (Control) Ordinance Amendment Act 2006 [12]
- National Drug Policy 2016 [3]
Excipients used in the pharmaceutical formulation should be of pharmaceutical grade and should be of quality as per the specifications mentioned in the relevant pharmacopeias and shall meet the standards established by the Bangladesh Pharmacopoeia (BP) or other recognized pharmacopeias such as British pharmacopeia or US Pharmacopoeia.
11. Any Other Product Compliance (e.g. data reporting, etc. to regulator)
Not applicable.
- In Conclusion, Sorbitol is a permitted raw material for use in pharmaceutical products in Bangladesh. The overseas manufacturing facility as well as Importer shall comply with the current Good Manufacturing Practices (cGMP) guidelines of the World Health Organization (WHO).
- It's important to note that the regulatory requirements for excipients in pharmaceutical products can vary depending on the specific product and the intended use. It's always best to consult with a regulatory expert or the DGDA directly for guidance on the specific requirements for specific medicine production related to specific pharmaceutical formulations.
- As Indonesia is a member of the D-8 Preferential Trade Agreement (D-8 PTA) among eight developing countries with Bangladesh since 25th August 2011, it is advised to review the cross-border trade policies for both countries (Bangladesh and Indonesia) for Tax benefits or custom duty reliefs.
12. References
1. Bangladesh General rules for the interpretation of the Harmonized System
Microsoft Word - 0000-2012E.doc (bangladeshtradeportal.gov.bd)
2. Bangladesh Customs Tariff (2022-2023)-Chapter 29
https://nbr.gov.bd/uploads/tariff_schedule/Chapter-293.pdf
3. Bangladesh Gazetted National Drug Policy 2016 published on Thursday, March 23, 2017
4. The Drug Rules 1946 and their amendments
5. Import Policy 2021-24 (Bangla)
https://www.bangladeshtradeportal.gov.bd/index.php?r=site/display&id=1643
6. Import/Export and Customs Clearance Bangladesh Economic Zones Authority (BEZA)
7. Bangladesh Booklet of Trade Agreement
https://bangladeshtradeportal.gov.bd/kcfinder/upload/files/Booklet_of_Trade_Agreements%281%29.pdf
8. The Drug Rules 1945 and their amendments
10. Use of Food additives regulation 2017
DownloadReportByFileName (usda.gov)
11. The Drug (Control) Ordinance 1982 and its amendments
The Drugs (Control) Ordinance, 1982 (minlaw.gov.bd)
12. The Drug (Control) Ordinance Amendment Act 2006