HS Code 03038990
Other fish, excluding livers and roes :
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 03038990 would be approximately BDT 37,250.00, because the Total Tax Incidence is 37.25% of the assessable value.
What these figures mean
Other fish, excluding livers and roes : is classified under HS code 03038990, which sits in heading 0303 (Fish; frozen, 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 15%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 0%. Combined, these produce a Total Tax Incidence of 37.25%, 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 03038990 in 6 of 6 months, totalling 11,792,441 kg at an assessable value of BDT 1,431,938,743. That is an average of BDT 121 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 269th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,844,405 kg | BDT 232,327,240 | BDT 126 |
| January 2026 | 2,226,084 kg | BDT 289,573,361 | BDT 130 |
| February 2026 | 1,812,342 kg | BDT 271,774,400 | BDT 150 |
| March 2026 | 1,737,067 kg | BDT 234,039,892 | BDT 135 |
| April 2026 | 2,185,969 kg | BDT 209,788,632 | BDT 96 |
| May 2026 | 1,986,574 kg | BDT 194,435,218 | BDT 98 |
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 37.25%, 03038990 sits below that average by 19.28 percentage points. It is the 371st 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 23.83 points.
Within heading 0303 alone, rates run from 37.25% to 80.18% across 88 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.
No supplementary duty applies here, which is the normal case — SD is zero on 78% of the tariff. Where it does apply it usually dominates every other component.