HS Code 04039000
BUTTERMILK, CURDED MILK AND CREAM.., EXCL. YOGURT
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 04039000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
BUTTERMILK, CURDED MILK AND CREAM.., EXCL. YOGURT is classified under HS code 04039000, which sits in heading 0403 (Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa.) 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 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 May 2026, NBR recorded commercial imports under 04039000 in 6 of 6 months, totalling 29,784 kg at an assessable value of BDT 5,542,983. That is an average of BDT 186 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,358th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 3,296 kg | BDT 929,263 | BDT 282 |
| January 2026 | 1,287 kg | BDT 832,940 | BDT 647 |
| February 2026 | 8,167 kg | BDT 1,500,503 | BDT 184 |
| March 2026 | 480 kg | BDT 292,044 | BDT 608 |
| April 2026 | 16,050 kg | BDT 1,895,015 | BDT 118 |
| May 2026 | 504 kg | BDT 93,218 | BDT 185 |
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 64.25%, 04039000 sits above that average by 0.77 percentage points. It is the 11th 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.