HS Code 04021090
Other
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 04021090 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Other is classified under HS code 04021090, which sits in heading 0402 (Milk and cream; concentrated or 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 10%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 39.75%, 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 04021090 in 6 of 6 months, totalling 23,577,450 kg at an assessable value of BDT 7,290,792,149. That is an average of BDT 309 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 50th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 2,862,225 kg | BDT 921,514,937 | BDT 322 |
| January 2026 | 5,444,625 kg | BDT 1,717,193,664 | BDT 315 |
| February 2026 | 2,387,475 kg | BDT 745,939,517 | BDT 312 |
| March 2026 | 3,180,800 kg | BDT 991,464,976 | BDT 312 |
| April 2026 | 5,833,800 kg | BDT 1,737,661,296 | BDT 298 |
| May 2026 | 3,868,525 kg | BDT 1,177,017,759 | BDT 304 |
Bonded imports. A further 100,000 kg worth BDT 32,526,975 entered under the bonded-warehouse regime in the same period — goods brought in duty-free as inputs on the undertaking that they leave again as exports, which in Bangladesh overwhelmingly means ready-made garments. Bonded entries account for 0.4% of the total value imported under this code, the rest entering commercially.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), 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 39.75%, 04021090 sits below that average by 23.73 percentage points. It is the 33rd 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 21.33 points.
Within heading 0402 alone, rates run from 39.75% 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.