HS Code 03089090
Other than Jellyfish (Rhopilema spp) EXCL. Wrapped/canned upto 2.5 Kg
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 03089090 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Other than Jellyfish (Rhopilema spp) EXCL. Wrapped/canned upto 2.5 Kg is classified under HS code 03089090, which sits in heading 0308 (Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, 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 0%, 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 64.25%, 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 December 2025, NBR recorded commercial imports under 03089090 in 1 of 6 months, totalling 10 kg at an assessable value of BDT 31,312. That is an average of BDT 3,131 per kilogram — useful as a rough check on whether a declared value looks plausible. In December 2025 it was the 3,807th largest of 4,219 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 10 kg | BDT 31,312 | BDT 3,131 |
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 64.25%, 03089090 sits above that average by 7.72 percentage points. It is the 53rd 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 3.17 points.
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.