HS Code 02044190
Frozen Sheep Carcasses And Half Carcasses, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 02044190 would be approximately BDT 48,000.00, because the Total Tax Incidence is 48% of the assessable value.
What these figures mean
Frozen Sheep Carcasses And Half Carcasses, Nes is classified under HS code 02044190, which sits in heading 0204 (Meat of sheep or goats; fresh, chilled or frozen) of chapter 02 (Meat and edible meat offal).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 10%, VAT of 0%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 0%. Combined, these produce a Total Tax Incidence of 48%, which is the figure to multiply by the assessable value of your consignment.
The assessable value is normally the CIF value of the goods plus landing charges. Duties and taxes are applied in a defined order rather than simply added together, which is why the TTI is not the plain sum of the individual rates.
Recorded imports
NBR recorded no commercial imports under 02044190 between December 2025 and May 2026. That is not unusual — roughly a third of the 7,469 lines in the schedule saw no commercial import in that window. Goods may still have entered under a bonded-warehouse regime, or been declared under a neighbouring code.
Import figures: NBR Import Statements (IM-4 commercial), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.
Source: NBR Operative Tariff 2026-2027. The full schedule was reconciled against NBR's online duty calculator before publication; figures were last checked against NBR's live operative tariff search on 10 October 2026.
How this line compares
Chapter 02 contains 132 tariff lines, averaging 55.44%. At 48%, 02044190 sits below that average by 7.44 percentage points. It is the 72nd most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is cheaper than the typical import by 13.08 points.
Within heading 0204 alone, rates run from 48% to 80.18% across 18 lines. Classification inside a single heading can change the bill substantially, so confirm the eight-digit code rather than working from the four-digit heading.
This line carries supplementary duty of 10%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.