Bangladesh enjoy duty free export of garments to India.
But yet courier for garments is not duty free.
Thats why when you send courier of garments to India consignee
or you need to pay duty in India.
Many times customers ask me - when garments to India is duty free,
why we should pay duty for Bangladesh India Garments Courier.
As I always reply them, it is because to avail duty free you need to
export and you need all export documents including letter of credit,
certificate of origin, etc.
In courier consignment you do not have export documents.
Therefore Bangladesh India Garments Courier is not treated
as export and as duty free import to India.