BD Tariff.

HS Heading 4203

Articles of apparel and clothing accessories, of leather or of composition leather

5 tariff lines in this heading, within chapter 42 (Articles of leather; saddlery and harness; travel goods, handbags; articles of animal gut). Click any HS code for the full breakdown and a duty calculation.

HS CodeDescription CD SD VAT AIT RD AT TTI
42031000 Articles Of Apparel Of Leather Or Of Composite Leather 25 0 15 5 5 7.5 64.25%
42032100 Gloves,Mittens & Mitts For Use In Sports,Of Leather Or Of Composite Leathr 10 0 15 5 0 7.5 39.75%
42032900 Gloves, Mittens And Mitts Nes, Of Leather Excl. For Sports 10 0 15 5 0 7.5 39.75%
42033000 Belts And Bandoliers Of Leather Or Of Composition Leather 25 20 15 5 5 7.5 96.1%
42034000 OTHER CLOTHING ACCESSORIES 25 20 15 5 5 7.5 96.1%

Recorded imports

Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 41,449,924 (149,227 kg) under this heading, across 5 of its 5 tariff lines.

MonthLines with importsNet weightAssessable value
December 2025 5 22,033 kg BDT 6,990,136
January 2026 5 34,852 kg BDT 10,318,941
February 2026 5 26,160 kg BDT 8,275,687
March 2026 5 30,153 kg BDT 8,384,314
April 2026 5 18,477 kg BDT 4,298,241
May 2026 5 17,552 kg BDT 3,182,605

The largest lines by assessable value in May 2026:

Bonded imports. A further BDT 1,666,946,181 (523,813 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 97.6% 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.

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