HS Code 04011090
Milk And Cream Of <=1% Fat,Not Concentrated Or Sweetened, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 04011090 would be approximately BDT 35,000.00, because the Total Tax Incidence is 35% of the assessable value.
What these figures mean
Milk And Cream Of <=1% Fat,Not Concentrated Or Sweetened, Nes is classified under HS code 04011090, which sits in heading 0401 (Milk and cream; not concentrated, not containing added sugar or other sweetening matter) of chapter 04 (Dairy produce; birds' eggs; natural honey; edible products of animal origin).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 0%, VAT of 0%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 0%. Combined, these produce a Total Tax Incidence of 35%, 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 04011090 in 6 of 6 months, totalling 32,231 kg at an assessable value of BDT 18,010,481. That is an average of BDT 559 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,745th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 3,338 kg | BDT 2,024,321 | BDT 606 |
| January 2026 | 7,367 kg | BDT 4,181,610 | BDT 568 |
| February 2026 | 11,913 kg | BDT 7,177,597 | BDT 603 |
| March 2026 | 3,531 kg | BDT 2,137,992 | BDT 605 |
| April 2026 | 4,045 kg | BDT 1,712,340 | BDT 423 |
| May 2026 | 2,037 kg | BDT 776,621 | BDT 381 |
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 04 contains 43 tariff lines, averaging 63.48%. At 35%, 04011090 sits below that average by 28.48 percentage points. It is the 35th 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 26.08 points.
Within heading 0401 alone, rates run from 35% to 64.25% across 8 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.