HS Code 04051000
Butter
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 04051000 would be approximately BDT 88,750.00, because the Total Tax Incidence is 88.75% of the assessable value.
What these figures mean
Butter is classified under HS code 04051000, which sits in heading 0405 (Butter and other fats and oils derived from milk; dairy spreads) 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 20%, 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 88.75%, 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 04051000 in 3 of 6 months, totalling 70,713 kg at an assessable value of BDT 42,787,370. That is an average of BDT 605 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 894th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 7,241 kg | BDT 3,916,350 | BDT 541 |
| April 2026 | 13,072 kg | BDT 6,593,207 | BDT 504 |
| May 2026 | 50,400 kg | BDT 32,277,813 | BDT 640 |
Bonded imports. A further 17,325 kg worth BDT 24,579,135 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 36.5% 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 88.75%, 04051000 sits above that average by 25.27 percentage points. It is the 8th 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 27.67 points.
Within heading 0405 alone, rates run from 88.75% to 96.1% across 3 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.
This line carries supplementary duty of 20%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.