HS Heading 2203
Beer made from malt
1 tariff line in this heading, within chapter 22 (Beverages, spirits and vinegar). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 22030000 | Beer Made From Malt | 25 | 250 | 15 | 5 | 5 | 7.5 | 462.38% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 16,361,121 (53,385 kg) under this heading, across 1 of its 1 tariff lines.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 1 | 830 kg | BDT 612,190 |
| January 2026 | 1 | 20,320 kg | BDT 5,606,274 |
| February 2026 | 1 | 686 kg | BDT 463,557 |
| March 2026 | 1 | 31,549 kg | BDT 9,679,100 |
The largest lines by assessable value in March 2026:
- 22030000 — Beer Made From Malt — BDT 9,679,100
Bonded imports. A further BDT 38,523,285 (239,281 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 70.2% of everything imported under this heading: 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.