HS Code 03055990
OTHER DRIED FISH(EXCL.COD),NES
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 03055990 would be approximately BDT 69,450.00, because the Total Tax Incidence is 69.45% of the assessable value.
What these figures mean
OTHER DRIED FISH(EXCL.COD),NES is classified under HS code 03055990, which sits in heading 0305 (Fish, dried, salted or in brine; smoked fish, whether or not cooked before, or during the smoking process) 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 03055990 in 6 of 6 months, totalling 6,204,131 kg at an assessable value of BDT 1,427,851,508. That is an average of BDT 230 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 703rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,692,557 kg | BDT 426,931,156 | BDT 252 |
| January 2026 | 1,511,290 kg | BDT 387,355,556 | BDT 256 |
| February 2026 | 1,164,296 kg | BDT 299,983,494 | BDT 258 |
| March 2026 | 605,620 kg | BDT 156,745,886 | BDT 259 |
| April 2026 | 844,130 kg | BDT 107,069,745 | BDT 127 |
| May 2026 | 386,238 kg | BDT 49,765,671 | BDT 129 |
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%, 03055990 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 0305 alone, rates run from 20% to 69.45% across 44 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.