HS Code 05079000
Tortoise-Shell,Whalebone Hair Horns,Antlers,Hooves,Nails,Claws,Beaks
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 05079000 would be approximately BDT 35,000.00, because the Total Tax Incidence is 35% of the assessable value.
What these figures mean
Tortoise-Shell,Whalebone Hair Horns,Antlers,Hooves,Nails,Claws,Beaks is classified under HS code 05079000, which sits in heading 0507 (Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks unworked or simply prepared, not cut to shape; waste and powder of these products) of chapter 05 (Products of animal origin, not elsewhere specified).
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 April 2026 and April 2026, NBR recorded commercial imports under 05079000 in 1 of 6 months, totalling 6,120 kg at an assessable value of BDT 300,476. That is an average of BDT 49 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 3,212th largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| April 2026 | 6,120 kg | BDT 300,476 | BDT 49 |
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 05 contains 18 tariff lines, averaging 20.72%. At 35%, 05079000 sits above that average by 14.29 percentage points. It is the 4th 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.