HS Heading 4205
Leather or composition leather articles n.e.c. in chapter 42
2 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 Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 42050010 | Of a kind used in machinery or mechanical appliances or for other technical uses. | 1 | 0 | 15 | 5 | 0 | 7.5 | 28.73% |
| 42050090 | Other articles of leather or of composition leather, NES | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 4,680,527 (5,369 kg) under this heading, across 2 of its 2 tariff lines.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 2 | 1,620 kg | BDT 1,430,257 |
| January 2026 | 1 | 668 kg | BDT 433,106 |
| February 2026 | 1 | 2,270 kg | BDT 1,350,097 |
| March 2026 | 2 | 311 kg | BDT 1,084,611 |
| April 2026 | 1 | 290 kg | BDT 23,995 |
| May 2026 | 2 | 210 kg | BDT 358,461 |
The largest lines by assessable value in May 2026:
Bonded imports. A further BDT 89,300,990 (71,454 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 95.0% 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.