[Document List]
https://cbcctg.gov.bd/audit-required-documents/
Bangladesh Bond Audit Required Documents / バングラデシュ Bond Audit 必要書類
No. | English | 日本語 | Basis | Priority | Practical Notes
1 | Proceed Realization Certificates for the audit period in standard format | 監査対象期間に係る輸出代金回収証明書（Proceed Realization Certificate / PRC、所定様式） | Official CBC list | High | PRC should match export records, bank realization, EXP Forms and invoices.
2 | Description of inter-bond transfer, if required | Inter-bond transferの明細・説明資料（該当する場合） | Official CBC list | Conditional | Required when goods/materials were transferred between bonded entities.
3 | Photocopy of Passbook during the audit period | 監査対象期間のPassbook写し | Official CBC list | High | Prepare the full audit-period copies, not only selected pages.
4 | Import documents for the audit period, such as MLC, BBLC, IP, Purchase Orders, UD, Bill of Entry, Invoice, BL/AWB/TR, etc. | 監査対象期間の輸入関連書類（Master LC、Back-to-Back LC、Import Permit、Purchase Order、Utilization Declaration、Bill of Entry、Invoice、BL/AWB/TR等） | Official CBC list | High | Arrange by LC/UD/Bill of Entry for reconciliation.
5 | Export documents, such as Shipping Bill / Bill of Export, Invoice, Indent, BL/AWB/TR, EGM, EXP Form, UD, Export Order, LC, etc. | 輸出関連書類（Shipping Bill / Bill of Export、Invoice、Indent、BL/AWB/TR、Export General Manifest、EXP Form、UD、Export Order、LC等） | Official CBC list | High | Arrange by export order/LC/EXP/Shipping Bill.
6 | Certificate from BGMEA/BKMEA with summary statement of UD | BGMEA/BKMEA発行の証明書およびUDサマリーステートメント | Official CBC list | High for RMG | Mainly relevant to RMG sector entities using BGMEA/BKMEA UD.
7 | Declaration of Import and Export by the lien bank | Lien Bankによる輸出入申告・確認書 | Official CBC list | High | Obtain from lien bank and reconcile with import/export ledgers.
8 | Undertaking in standard format amounting to Tk. 500 | Tk. 500相当の所定様式によるUndertaking | Official CBC list | High | Use the prescribed format requested by CBC.
9 | Declaration for Audit in standard format | 所定様式によるAudit Declaration | Official CBC list | High | Use the prescribed audit declaration format.
10 | Force Loan Certificate from Lien Bank | Lien Bank発行のForce Loan Certificate | Official CBC list | High | Obtain from the relevant lien bank.
11 | Deed Agreement on factory premises, if rented, or land ownership registration documents | 工場建物の賃貸契約書、または土地・建物の所有権登録書類 | Official CBC list | High | Ensure the premises address matches license and statutory documents.
12 | Any other documents relevant to the business activities and audit | 事業活動および監査に関連するその他書類 | Official CBC list | As applicable | This can include additional records needed to reconcile import, export, production, stock and bank data.
Practical Additional Documents / 実務上準備しておくべき追加書類
No. | Category | English | 日本語 | Priority | Practical Notes
1 | Bond License | Updated Bond License | 最新のBond License写し | High | Confirm validity period, address, warehouse and license details.
2 | Renewal | Bond License renewal documents / approval | Bond License更新関連書類・更新承認書 | High | Prepare latest renewal application/approval and prior audit report if available.
3 | Entitlement | Annual entitlement approval / entitlement certificate | 年間Entitlement承認書・Entitlement Certificate | High | Used to verify allowed import capacity/quantity.
4 | UP / UD | Utilization Permission / Utilization Declaration files | UP / UD関連ファイル | High | Maintain file-wise supporting documents.
5 | Input-output | Input-output coefficient / wastage approval | 投入産出係数・歩留まり／廃棄率承認資料 | High | Important for consumption and wastage reconciliation.
6 | Bond Register | Bond Register / stock register | Bond Register・在庫台帳 | High | Core document for stock movement reconciliation.
7 | Stock | Raw material stock statement | 原材料在庫明細 | High | Opening, receipt, consumption, closing balance.
8 | Stock | Finished goods stock statement | 製品在庫明細 | High | Reconcile with production and export records.
9 | Stock | WIP / production stock statement | 仕掛品・生産在庫明細 | Medium | Useful where production cycle creates WIP balance.
10 | Production | Production statement for the audit period | 監査対象期間の生産明細 | High | Should reconcile with raw material consumption and export output.
11 | Consumption | Raw material consumption statement | 原材料消費明細 | High | Should follow approved coefficient/wastage ratio.
12 | Wastage | Wastage statement and disposal documents | 廃棄・ロス明細および処分関連書類 | High | Prepare approval/disposal/challan documents if applicable.
13 | Local purchase | Local purchase documents, if any | 国内調達書類（該当する場合） | Conditional | Required where local inputs are used with bonded inputs.
14 | Deemed export | Local BBLC / deemed export documents | Local BBLC・みなし輸出関連書類 | Conditional | Relevant for deemed export/backward linkage transactions.
15 | Bank | Bank statements of lien bank accounts | Lien Bank口座の銀行明細 | High | Use for PRC, realization, force loan and LC reconciliation.
16 | Accounts | Audited financial statements | 監査済み財務諸表 | Medium | Useful for turnover, inventory and statutory consistency checks.
17 | VAT | VAT returns / BIN certificate | VAT申告書・BIN証明書 | Medium | Useful for statutory and sales/purchase consistency.
18 | Tax | TIN certificate / tax return acknowledgement | TIN証明書・税務申告受領証 | Medium | Prepare latest tax compliance evidence.
19 | Trade License | Updated Trade License | 最新のTrade License | Medium | Address and business activity should be consistent.
20 | Fire License | Updated Fire License | 最新のFire License | Medium | Relevant for factory compliance.
21 | IRC / ERC | IRC / ERC, if applicable | IRC / ERC（該当する場合） | Conditional | Prepare if the entity holds import/export registration.
22 | Warehouse | Warehouse layout / floor plan | 倉庫レイアウト・フロアプラン | Medium | Useful for physical stock verification.
23 | Rent / Ownership | Updated rent agreement or ownership documents | 最新の賃貸契約書または所有権書類 | High | Should be consistent with factory premises documents.
24 | C&F | C&F agent documents / challans | C&F Agent関連書類・チャラン | Medium | Useful for customs clearance trail.
25 | Duty payment | Duty-tax payment challans, if any | 関税・税金支払チャラン（該当する場合） | Conditional | Prepare for any duty-tax settlement, demand or adjustment.
26 | Demand / adjudication | Demand notice / adjudication order / appeal documents, if any | Demand Notice、Adjudication Order、Appeal関連書類（該当する場合） | Conditional | Prepare where there are disputes, demands or appeals.
27 | Inter-bond | Inter-bond transfer permission and delivery challans | Inter-bond transfer承認書・納品チャラン | Conditional | Required when inter-bond transfer occurred.
28 | Subcontracting | Subcontracting approval and related documents, if any | 外注・サブコントラクティング承認書および関連書類 | Conditional | Required if bonded materials/processes were subcontracted.
29 | Machinery | Machinery list and production capacity documents | 機械リスト・生産能力関連資料 | Medium | Supports capacity/entitlement assessment.
[Folder structure]
Recommended Folder Structure / 監査対応用フォルダ構成
Folder No. | English Folder Name | 日本語フォルダ名 | Main Documents to Include
01 | Bond License & Renewal Documents | Bond License・更新関連書類 | Bond license, renewal approval, previous audit report, license correspondence
02 | Entitlement / UD / UP Documents | Entitlement・UD・UP関連書類 | Entitlement certificate, UD/UP files, BGMEA/BKMEA summary
03 | Import Documents | 輸入関連書類 | MLC, BBLC, IP, PO, UD, Bill of Entry, Invoice, BL/AWB/TR
04 | Export Documents | 輸出関連書類 | Shipping Bill/Bill of Export, Invoice, Indent, BL/AWB/TR, EGM, EXP Form, Export Order, LC
05 | PRC / Bank Realization Documents | PRC・輸出代金回収関連書類 | PRC, lien bank certificates, bank statements
06 | Bond Register & Stock Statements | Bond Register・在庫明細 | Bond Register, raw material stock, finished goods stock, WIP stock
07 | Production / Consumption / Wastage Statements | 生産・消費・ロス明細 | Production statement, consumption statement, wastage/disposal documents
08 | Lien Bank Certificates & Declarations | Lien Bank証明書・申告書 | Declaration of Import and Export, Force Loan Certificate, bank confirmation
09 | Factory Premises / Rent / Ownership Documents | 工場所在地・賃貸・所有権関連書類 | Rent deed, land ownership registration, layout/floor plan
10 | Tax / VAT / Trade License / Statutory Documents | 税務・VAT・Trade License等の法定書類 | TIN, BIN, VAT return, tax return acknowledgement, trade/fire license
11 | Other Supporting Documents | その他補足資料 | Demand/adjudication files, subcontracting files, C&F documents, duty challans