HS Heading 2402
Cigars, cheroots, cigarillos and cigarettes; of tobacco or of tobacco substitutes
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 |
|---|---|---|---|---|---|---|---|---|
| 24021000 | Cigars, Cheroots And Cigarillos Containing Tobacco | 25 | 350 | 15 | 5 | 5 | 7.5 | 621.63% |
| 24022000 | Cigarettes Containing Tobacco | 25 | 350 | 15 | 5 | 5 | 7.5 | 621.63% |
| 24029000 | Cigars, cigarillos, cigarettes, etc, not containing tobacco | 25 | 150 | 15 | 5 | 5 | 7.5 | 303.13% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 268,915 (30 kg) under this heading, across 3 of its 3 tariff lines.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 1 | 8 kg | BDT 28,332 |
| January 2026 | 1 | 0 kg | BDT 1,880 |
| February 2026 | 2 | 14 kg | BDT 87,764 |
| March 2026 | 1 | 1 kg | BDT 9,791 |
| April 2026 | 2 | 5 kg | BDT 48,523 |
| May 2026 | 1 | 2 kg | BDT 92,625 |
The largest lines by assessable value in May 2026:
- 24021000 — Cigars, Cheroots And Cigarillos Containing Tobacco — BDT 92,625
Bonded imports. A further BDT 155,610,393 (32,422 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 99.8% 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.