HS Heading 5302
True hemp (cannabis sativa L.), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock)
2 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 |
|---|---|---|---|---|---|---|---|---|
| 53021000 | True Hemp, Raw Or Retted | 25 | 0 | 15 | 0 | 5 | 7.5 | 59.25% |
| 53029000 | True Hemp(Ex.Raw),Not Spun;Tow&Waste Of True Hemp(Incl.Yrn Wast &Garn Stk) | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 10,453,516 (18,242 kg) under this heading, across 2 of its 2 tariff lines.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 1 | 384 kg | BDT 263,572 |
| February 2026 | 1 | 1 kg | BDT 1,358 |
| March 2026 | 1 | 9,074 kg | BDT 6,701,602 |
| April 2026 | 2 | 8,783 kg | BDT 3,486,984 |
The largest lines by assessable value in April 2026:
Bonded imports. A further BDT 7,678,502 (7,169 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 42.3% 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.