Frequently asked questions

How is import duty calculated in Bangladesh?

Six charges are applied in a set order, not simply added together:

CD  = AV × cd%
RD  = AV × rd%
SD  = (AV + CD + RD) × sd%
VAT = (AV + CD + RD + SD) × vat%
AT  = (AV + CD + RD + SD) × at%
AIT = AV × ait%
TTI = CD + RD + SD + VAT + AT + AIT

Note that AIT sits on the bare assessable value alone, while Advance Tax shares VAT’s base. We have tested this against every ad-valorem line in the tariff and it reproduces NBR’s published figure exactly. Full explanation.

What is TTI, and is it the same as customs duty?

No. Customs duty is one of six charges. TTI is all six combined, expressed as a percentage of the assessable value.

Smartphones carry customs duty of 25% but a TTI of 64.25%. If you budget on the customs duty alone you will be short by roughly two and a half times.

What is the assessable value?

Normally the CIF value — cost plus insurance plus freight — together with landing charges. It is not the invoice price on its own.

On certain goods customs may apply a minimum or tariff value instead. See assessable value and minimum and tariff values.

Is AIT refundable?

AIT is advance income tax. It is not refunded in cash, but a registered taxpayer can adjust it against their annual income tax liability. Advance Tax works similarly for VAT-registered businesses.

A private individual importing goods generally recovers neither. On a lightly taxed line this matters a great deal: a laptop carries no duty at all, and its entire 9.5% is advance tax plus AIT. See which import taxes are recoverable.

Why does my HS code show a duty of 90,000?

Because it is not a percentage. A small number of lines carry a specific duty — a fixed amount of money per unit, not a rate.

98010059, a television of 53 inches or more carried as baggage, is charged BDT 90,000 per set regardless of its value. On this site such figures are marked with a dagger (†) and no TTI percentage is shown, because none exists. 58 lines are specific. See specific duty versus ad valorem.

Where does this data come from, and is it official?

From the NBR Operative Tariff 2026-2027, cross-checked line by line against NBR’s online duty calculator and its live operative tariff search.

This site is not affiliated with NBR and is not an official source. It is a reference tool. Always verify against the official tariff before filing a declaration. More about how it is built.

The printed tariff and NBR's online system disagree. Which is right?

In our testing, the online system.

We compared the printed June 2026 schedule against NBR’s live data and found 263 differences. On every disagreement we were able to test independently, the live system was correct and the print was out of date. A clear example: the printed tariff gives smartphones customs duty of 10%, while the live system gives 25%.

Where the two differ, this site follows the live system and records the correction.

Why do some HS codes not appear on this site?

NBR occasionally subdivides a code. Rather than deleting the old page, we keep it, mark it clearly as no longer in NBR’s operative tariff, and link to the codes that replaced it.

84714900 is an example: it was split into 84714910 (personal desktop computer, 9.5%) and 84714990 (other, 17.88%). Importers often still hold the old code on existing paperwork, so a dead end would help nobody.

How do I find the HS code if I only know the product name?

Use the description search on the homepage — type a product name such as sugar, motor car or frozen fish.

Or work down the tree: browse all 97 chapters, open a chapter to see its headings, then a heading to see the eight-digit codes. Bear in mind that the wording is NBR’s own, which is sometimes abbreviated.

How often do the rates change?

The main change arrives with the national budget each June, when the new Operative Tariff takes effect. Rates can also change mid-year by SRO.

A landed cost calculated in May can be wrong in July — see how the June budget changes duty rates.

Can I use these figures for my bill of entry?

Use them for planning and checking, not as the filed authority.

Three things can move the real figure: classification is settled at assessment, an SRO concession may apply to your consignment, and the assessable value may differ from your invoice. Confirm with your C&F agent before filing.

What is the difference between CBU, CKD and SKD?

CBU is completely built up — a finished unit. CKD is completely knocked down, a kit for local assembly. SKD is semi knocked down, partly assembled.

Duty is usually lower on kits. A fully built car at 1,007.5% against the same vehicle in CKD form at 860.5% shows the gap, and the gap exists to make local assembly worthwhile. Full explanation.

What is the highest import duty in Bangladesh?

1,007.5%, on large-engined passenger cars such as 87033361. Spirits reach 636.63%.

These are exceptional. Only 53 of the 7,411 ad-valorem lines exceed 500%, and nearly half the tariff sits between 20% and 40%. See the most heavily taxed imports.

What can be imported duty-free?

Seven lines carry no tax at all, and every one of them is seed or planting material — for example rice in the husk.

Five lines carry 1%: wheelchairs, hearing aids, artificial body parts and cardiac catheter equipment. Finished computers reach 9.5%. See what Bangladesh lets in cheaply.

How much duty do I pay on a phone or television in my luggage?

Passenger baggage falls under chapter 98 and is charged a fixed amount in taka:

Duty-free allowances are governed separately by the Baggage Rules and change from time to time. See baggage rules.

Is this site free, and do I need an account?

Free, with no account, no login and no registration. It is funded by advertising.

The site sets no advertising or tracking cookies of its own, and stores no IP addresses. Privacy policy.

I found an error. How do I report it?

Please do. Send the HS code and what you believe the correct figure should be, with a source if you have one, through the contact page.

Corrections are checked against NBR’s live system and applied. Several lines on this site have already been corrected this way.