HS Code 04049000
Products Consisting Of Natural Milk Constituents, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 04049000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Products Consisting Of Natural Milk Constituents, Nes is classified under HS code 04049000, which sits in heading 0404 (Whey and products consisting of natural milk constituents; whether or not containing added sugar or other sweetening matter, not elsewhere specified or included) 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 04049000 in 6 of 6 months, totalling 2,246,300 kg at an assessable value of BDT 318,262,591. That is an average of BDT 142 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 826th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 125,120 kg | BDT 15,609,986 | BDT 125 |
| January 2026 | 475,175 kg | BDT 62,076,697 | BDT 131 |
| February 2026 | 400,000 kg | BDT 53,497,615 | BDT 134 |
| March 2026 | 200,000 kg | BDT 27,536,579 | BDT 138 |
| April 2026 | 824,975 kg | BDT 121,934,159 | BDT 148 |
| May 2026 | 221,030 kg | BDT 37,607,555 | BDT 170 |
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%, 04049000 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.