HS Code 03048110
Pacific salmon (Oncorhynchus nerka, ... salmon (Hucho hucho), Wrapped/canned upto 2.5 Kg
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 03048110 would be approximately BDT 80,180.00, because the Total Tax Incidence is 80.18% of the assessable value.
What these figures mean
Pacific salmon (Oncorhynchus nerka, ... salmon (Hucho hucho), Wrapped/canned upto 2.5 Kg is classified under HS code 03048110, 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 10%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 80.18%, 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 May 2026 and May 2026, NBR recorded commercial imports under 03048110 in 1 of 6 months, totalling 1,750 kg at an assessable value of BDT 1,142,170. That is an average of BDT 653 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,622nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| May 2026 | 1,750 kg | BDT 1,142,170 | BDT 653 |
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 80.18%, 03048110 sits above that average by 23.65 percentage points. It is the 5th 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 19.1 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 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.