HS Code 04022190
Other
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 04022190 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 04022190, 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 February 2026 and May 2026, NBR recorded commercial imports under 04022190 in 4 of 6 months, totalling 32,006,270 kg at an assessable value of BDT 13,568,619,872. That is an average of BDT 424 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 21st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| February 2026 | 5,078,675 kg | BDT 2,405,711,105 | BDT 474 |
| March 2026 | 7,097,270 kg | BDT 3,058,112,232 | BDT 431 |
| April 2026 | 12,857,400 kg | BDT 5,225,028,813 | BDT 406 |
| May 2026 | 6,972,925 kg | BDT 2,879,767,722 | BDT 413 |
Bonded imports. A further 1,822,350 kg worth BDT 799,279,199 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 5.6% 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%, 04022190 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.