HS Heading 5301
Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock)
5 tariff lines in this heading, within chapter 53 (Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 53011000 | Flax, raw or retted | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
| 53012100 | Flax, Broken Or Scutched, But Not Spun | 5 | 0 | 15 | 0 | 0 | 7.5 | 28.62% |
| 53012910 | Flax, Hackled Or Otherwise Processed, But Not Spun | 0 | 0 | 15 | 0 | 0 | 7.5 | 22.5% |
| 53012990 | Flax, Hackled Or Otherwise Processed, But Not Spun | 0 | 0 | 15 | 5 | 0 | 7.5 | 27.5% |
| 53013000 | Flax Tow And Waste (Incl. Yarn Waste And Garnetted Stock) | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 635,567,779 (813,316 kg) under this heading, across 4 of its 5 tariff lines. The remaining 1 recorded no commercial import in that window.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 2 | 253,317 kg | BDT 197,087,341 |
| January 2026 | 2 | 149,698 kg | BDT 123,719,642 |
| February 2026 | 2 | 136,344 kg | BDT 101,886,671 |
| March 2026 | 3 | 165,831 kg | BDT 130,700,879 |
| April 2026 | 3 | 55,720 kg | BDT 34,719,413 |
| May 2026 | 3 | 52,406 kg | BDT 47,453,833 |
The largest lines by assessable value in May 2026:
Bonded imports. A further BDT 450,012,980 (504,870 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 41.5% of the total value imported under this heading.
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.