HS Code 04090010
Naturel honey, wrapped/canned upto 2.5 kg
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 04090010 would be approximately BDT 80,180.00, because the Total Tax Incidence is 80.18% of the assessable value.
What these figures mean
Naturel honey, wrapped/canned upto 2.5 kg is classified under HS code 04090010, which sits in heading 0409 (Honey; natural) 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 10%, 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 80.18%, 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 04090010 in 6 of 6 months, totalling 94,408 kg at an assessable value of BDT 58,125,477. That is an average of BDT 616 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,079th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 9,690 kg | BDT 6,031,776 | BDT 622 |
| January 2026 | 32,529 kg | BDT 20,273,777 | BDT 623 |
| February 2026 | 27,981 kg | BDT 18,748,005 | BDT 670 |
| March 2026 | 16,061 kg | BDT 10,013,832 | BDT 623 |
| April 2026 | 7,704 kg | BDT 2,785,198 | BDT 362 |
| May 2026 | 443 kg | BDT 272,889 | BDT 616 |
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 80.18%, 04090010 sits above that average by 16.7 percentage points. It is the 9th 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 19.1 points.
This line carries supplementary duty of 10%. 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.