HS Code 05100010
Glands Including Pituitary Glands
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 05100010 would be approximately BDT 10,000.00, because the Total Tax Incidence is 10% of the assessable value.
What these figures mean
Glands Including Pituitary Glands is classified under HS code 05100010, which sits in heading 0510 (Ambergris, castoreum, civet and musk; cantharides; bile, dried or not glands, other animal products used in preparation of pharmaceutical products, fresh chilled, frozen or otherwise provisionally preserved) of chapter 05 (Products of animal origin, not elsewhere specified).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 5%, Supplementary Duty of 0%, VAT of 0%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 0%. Combined, these produce a Total Tax Incidence of 10%, 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 January 2026 and January 2026, NBR recorded commercial imports under 05100010 in 1 of 6 months, totalling 0 kg at an assessable value of BDT 1,879. In January 2026 it was the 4,077th largest of 4,179 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| January 2026 | 0 kg | BDT 1,879 | — |
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 10%, 05100010 sits below that average by 10.72 percentage points. It is the 14th 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 51.08 points.
Within heading 0510 alone, rates run from 10% to 15% across 2 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.
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.