HS Code 03046290
Catfish (Pangasius spp, Silurus spp, Clarias spp, Ictalurus spp), EXCL. Wrapped/canned u
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 03046290 would be approximately BDT 84,400.00, because the Total Tax Incidence is 84.4% of the assessable value.
What these figures mean
Catfish (Pangasius spp, Silurus spp, Clarias spp, Ictalurus spp), EXCL. Wrapped/canned u is classified under HS code 03046290, which sits in heading 0304 (Fish fillets and other fish meat (whether or not minced); fresh, chilled or frozen) 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 20%, 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 84.4%, 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 03046290 in 5 of 6 months, totalling 548,510 kg at an assessable value of BDT 102,058,667. That is an average of BDT 186 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,258th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 256,550 kg | BDT 49,214,567 | BDT 192 |
| January 2026 | 84,528 kg | BDT 15,792,770 | BDT 187 |
| February 2026 | 74,916 kg | BDT 13,986,046 | BDT 187 |
| April 2026 | 35,196 kg | BDT 5,795,232 | BDT 165 |
| May 2026 | 97,320 kg | BDT 17,270,052 | BDT 177 |
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 84.4%, 03046290 sits above that average by 27.87 percentage points. It is the 4th 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 23.32 points.
Within heading 0304 alone, rates run from 54.5% to 96.1% across 96 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 20%. 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.