HS Heading 2302
Bran, sharps and other residues; whether or not in the form of pellets derived from the sifting, milling or other working of cereals or of leguminous plants
5 tariff lines in this heading, within chapter 23 (Residues and waste from the food industries; prepared animal fodder). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 23021000 | Brans, Sharps And Other Residues Of Maize(Corn) | 0 | 0 | 0 | 2 | 0 | 7.5 | 9.5% |
| 23023000 | Brans, Sharps And Other Residues Of Wheat | 0 | 0 | 0 | 2 | 0 | 7.5 | 9.5% |
| 23024010 | Brans,Sharps & Oth. Residues Of Oth. Cereals Except Maize,Rice & Wheat | 0 | 0 | 0 | 2 | 0 | 7.5 | 9.5% |
| 23024090 | Brans,Sharps & Oth. Residues Of Oth. Cereals Except Maize,Rice & Wheat | 0 | 0 | 0 | 2 | 0 | 7.5 | 9.5% |
| 23025000 | Brans, Sharps And Other Residues Of Leguminous Plants | 0 | 0 | 0 | 2 | 0 | 7.5 | 9.5% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 11,745,772,090 (292,303,513 kg) under this heading, across 4 of its 5 tariff lines. The remaining 1 recorded no commercial import in that window.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 4 | 30,942,466 kg | BDT 1,390,071,064 |
| January 2026 | 2 | 36,400,136 kg | BDT 1,632,459,427 |
| February 2026 | 4 | 51,738,044 kg | BDT 2,339,672,717 |
| March 2026 | 3 | 71,800,414 kg | BDT 3,220,150,927 |
| April 2026 | 3 | 62,956,085 kg | BDT 1,949,323,964 |
| May 2026 | 3 | 38,466,368 kg | BDT 1,214,093,991 |
The largest lines by assessable value in May 2026:
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.