HS Chapter 52
Cotton
12 headings · 125 HS codes. Choose a 4-digit heading to see its tariff lines.
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 190,201,085,358 (795,935,476 kg) under this chapter, across 84 of its 125 tariff lines. The remaining 41 recorded no commercial import in that window.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 63 | 125,625,883 kg | BDT 31,574,577,686 |
| January 2026 | 51 | 132,660,114 kg | BDT 33,277,047,836 |
| February 2026 | 44 | 120,440,915 kg | BDT 30,234,478,325 |
| March 2026 | 45 | 132,671,468 kg | BDT 33,248,058,891 |
| April 2026 | 53 | 158,716,656 kg | BDT 34,215,180,513 |
| May 2026 | 46 | 125,820,440 kg | BDT 27,651,742,107 |
The largest lines by assessable value in May 2026:
- 52010000 — Cotton, Not Carded Or Combed — BDT 27,596,916,713
- 52085900 — Printed Woven Cotton Fabrics, With >=85% Cotton, Nes — BDT 23,163,195
- 52083100 — Dyed Plain Cotton Woven Fabrics With >=85% Cotton, =<100g/M2 — BDT 9,095,367
- 52029100 — Garnetted Stock Of Cotton — BDT 4,716,454
- 52083200 — Dyed Plain Cotton Woven Fabrics With >=85% Cotton, >100g/M2 — BDT 2,572,564
Bonded imports. A further BDT 330,259,739,545 (589,234,424 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 63.5% of everything imported under this chapter: most of this trade never pays the duty rates shown above.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.