HS Code 04071900
Birds Fertilised eggs for incubation EXCL. Of fowls of the species Gallus domesticu
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 04071900 would be approximately BDT 35,000.00, because the Total Tax Incidence is 35% of the assessable value.
What these figures mean
Birds Fertilised eggs for incubation EXCL. Of fowls of the species Gallus domesticu is classified under HS code 04071900, which sits in heading 0407 (Birds' eggs, in shell; fresh, preserved or cooked) 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 0%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 0%. Combined, these produce a Total Tax Incidence of 35%, 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 04071900 in 5 of 6 months, totalling 707 kg at an assessable value of BDT 4,901,623. That is an average of BDT 6,933 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,688th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 188 kg | BDT 1,290,013 | BDT 6,862 |
| January 2026 | 124 kg | BDT 802,754 | BDT 6,474 |
| February 2026 | 150 kg | BDT 1,086,469 | BDT 7,243 |
| April 2026 | 130 kg | BDT 786,981 | BDT 6,054 |
| May 2026 | 115 kg | BDT 935,406 | BDT 8,134 |
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 35%, 04071900 sits below that average by 28.48 percentage points. It is the 35th 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 26.08 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.