HS Heading 4105
Tanned or crust skins of sheep and lambs, without wool on, whether or not split, but not further prepared
2 tariff lines in this heading, within chapter 41 (Raw hides and skins (other than furskins) and leather). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 41051000 | IN THE WET STATE (INCL. WET-BLUE) | 5 | 0 | 0 | 5 | 0 | 7.5 | 17.88% |
| 41053000 | IN THE DRY STATE (CRUST) | 5 | 0 | 0 | 5 | 0 | 7.5 | 17.88% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 4,005,649 (1,239 kg) under this heading, across 1 of its 2 tariff lines. The remaining 1 recorded no commercial import in that window.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| January 2026 | 1 | 989 kg | BDT 3,267,148 |
| May 2026 | 1 | 250 kg | BDT 738,501 |
The largest lines by assessable value in May 2026:
- 41053000 — IN THE DRY STATE (CRUST) — BDT 738,501
Bonded imports. A further BDT 12,216,609 (2,769 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 75.3% 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.