HS Code 04063000
Processed Cheese, Not Grated Or Powdered
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 04063000 would be approximately BDT 96,100.00, because the Total Tax Incidence is 96.1% of the assessable value.
What these figures mean
Processed Cheese, Not Grated Or Powdered is classified under HS code 04063000, which sits in heading 0406 (Cheese and curd) 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 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 96.1%, 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 04063000 in 6 of 6 months, totalling 194,080 kg at an assessable value of BDT 107,557,816. That is an average of BDT 554 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 888th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 53,263 kg | BDT 27,926,175 | BDT 524 |
| January 2026 | 60,052 kg | BDT 36,041,278 | BDT 600 |
| February 2026 | 6,648 kg | BDT 3,068,981 | BDT 462 |
| March 2026 | 4,308 kg | BDT 2,836,124 | BDT 658 |
| April 2026 | 8,191 kg | BDT 5,070,015 | BDT 619 |
| May 2026 | 61,618 kg | BDT 32,615,243 | BDT 529 |
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 96.1%, 04063000 sits above that average by 32.62 percentage points. It is the 1st 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 35.02 points.
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.