Law without common sense

Eamon points to a weird customs law in Bangladesh. If anyone sends a gift to a receiver in Bangladesh then the customs will charge 100% upon the value of the package.

In comparison:
"most of the countries gift packages are free from government tax within $100 i.e. if the value of the gift exceeds $100 only then you have to pay some tax to the government and the tax is around 5-10% upon the value."
No wonder why people resort to corruption and bribery. These weird laws are impediments to abolish corruption in the country. Why a person has to pay 100% tax for a gift item? Is the govt trying to tell the people of the world to not to send gifts to Bangladeshis?

Tips for the gift senders: please declare it "of no commercial value" or a nominal value like "1$" - thats still about Taka 70 for a person in Bangladesh.