HS Code 03021990
Fish...ruhi,katla,......,pangash, karp & alike, excl. wrapped/canned upto 2.5kg Other
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 03021990 would be approximately BDT 69,450.00, because the Total Tax Incidence is 69.45% of the assessable value.
What these figures mean
Fish...ruhi,katla,......,pangash, karp & alike, excl. wrapped/canned upto 2.5kg Other is classified under HS code 03021990, which sits in heading 0302 (Fish; fresh or chilled, excluding fish fillets and other fish meat of heading 0304) of chapter 03 (Fish and crustaceans, molluscs and other aquatic invertebrates).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 10%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 0%. Combined, these produce a Total Tax Incidence of 69.45%, 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
Between December 2025 and May 2026, NBR recorded commercial imports under 03021990 in 6 of 6 months, totalling 5,054,554 kg at an assessable value of BDT 491,102,506. That is an average of BDT 97 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 493rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 713,040 kg | BDT 87,503,192 | BDT 123 |
| January 2026 | 597,906 kg | BDT 74,337,659 | BDT 124 |
| February 2026 | 665,428 kg | BDT 84,251,246 | BDT 127 |
| March 2026 | 701,053 kg | BDT 92,939,816 | BDT 133 |
| April 2026 | 1,018,424 kg | BDT 64,797,783 | BDT 64 |
| May 2026 | 1,358,703 kg | BDT 87,272,810 | BDT 64 |
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 03 contains 443 tariff lines, averaging 56.53%. At 69.45%, 03021990 sits above that average by 12.92 percentage points. It is the 30th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 8.37 points.
Within heading 0302 alone, rates run from 30% to 80.18% across 92 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.