HS Heading 2401
Tobacco, unmanufactured; tobacco refuse
3 tariff lines in this heading, within chapter 24 (Tobacco and manufactured tobacco substitutes). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 24011000 | Tobacco, Not Stemmed/Stripped | 25 | 100 | 15 | 5 | 5 | 7.5 | 223.5% |
| 24012000 | Tobacco, Partly Or Wholly Stemmed/Stripped | 25 | 100 | 15 | 5 | 5 | 7.5 | 223.5% |
| 24013000 | Tobacco Refuse | 25 | 100 | 15 | 5 | 5 | 7.5 | 223.5% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 66,607,018 (66,150 kg) under this heading, across 2 of its 3 tariff lines. The remaining 1 recorded no commercial import in that window.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 2 | 23,758 kg | BDT 32,786,328 |
| January 2026 | 1 | 1 kg | BDT 15,030 |
| February 2026 | 1 | 0 kg | BDT 1,253 |
| April 2026 | 1 | 23,102 kg | BDT 31,555,169 |
| May 2026 | 1 | 19,289 kg | BDT 2,249,238 |
The largest lines by assessable value in May 2026:
- 24012000 — Tobacco, Partly Or Wholly Stemmed/Stripped — BDT 2,249,238
Bonded imports. A further BDT 93,533,778 (432,388 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 58.4% 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.