HS Heading 0405
Butter and other fats and oils derived from milk; dairy spreads
3 tariff lines in this heading, within chapter 04 (Dairy produce; birds' eggs; natural honey; edible products of animal origin). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 04051000 | Butter | 25 | 20 | 15 | 5 | 0 | 7.5 | 88.75% |
| 04052000 | Dairy Spreads | 25 | 20 | 15 | 5 | 5 | 7.5 | 96.1% |
| 04059000 | Fats And Oils Derived From Milk (Excl. Butter And Dairy Spreads) | 25 | 20 | 15 | 5 | 5 | 7.5 | 96.1% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 198,920,791 (258,836 kg) under this heading, across 3 of its 3 tariff lines.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 2 | 57,641 kg | BDT 44,857,457 |
| January 2026 | 1 | 67,200 kg | BDT 57,029,591 |
| February 2026 | 1 | 16,800 kg | BDT 14,712,959 |
| March 2026 | 1 | 33,874 kg | BDT 28,557,503 |
| April 2026 | 3 | 32,919 kg | BDT 21,484,606 |
| May 2026 | 2 | 50,402 kg | BDT 32,278,675 |
The largest lines by assessable value in May 2026:
Bonded imports. A further BDT 43,513,461 (25,389 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 17.9% of the total value imported under this heading.
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.