HS Heading 1004
Oats
4 tariff lines in this heading, within chapter 10 (Cereals). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 10041010 | Oats Seed, Wrapped/canned upto 2.5 Kg | 0 | 0 | 0 | 5 | 0 | 0 | 5% |
| 10041090 | Oats Seed, EXCL. Wrapped/canned upto 2.5 Kg | 0 | 0 | 0 | 5 | 0 | 0 | 5% |
| 10049010 | Oats other than Seed, Wrapped/canned upto 2.5 Kg | 0 | 0 | 15 | 5 | 0 | 7.5 | 27.5% |
| 10049090 | Oats other than Seed, EXCL. Wrapped/canned upto 2.5 Kg | 0 | 0 | 0 | 5 | 0 | 0 | 5% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 8,232,712 (70,001 kg) under this heading, across 2 of its 4 tariff lines. The remaining 2 recorded no commercial import in that window.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 2 | 15,001 kg | BDT 1,724,869 |
| January 2026 | 1 | 42,000 kg | BDT 5,048,524 |
| March 2026 | 1 | 3,000 kg | BDT 322,962 |
| May 2026 | 1 | 10,000 kg | BDT 1,136,357 |
The largest lines by assessable value in May 2026:
- 10049090 — Oats other than Seed, EXCL. Wrapped/canned upto 2.5 Kg — BDT 1,136,357
Import figures: NBR Import Statements (IM-4 commercial), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.