HS Code 05111000
Bovine Semen
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 05111000 would be approximately BDT 5,000.00, because the Total Tax Incidence is 5% of the assessable value.
What these figures mean
Bovine Semen is classified under HS code 05111000, which sits in heading 0511 (Animal products not elsewhere specified or included; dead animals of chapter 1 or 3, unfit for human consumption) of chapter 05 (Products of animal origin, not elsewhere specified).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 0%, 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 5%, 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 February 2026 and May 2026, NBR recorded commercial imports under 05111000 in 4 of 6 months, totalling 78 kg at an assessable value of BDT 84,623,310. That is an average of BDT 1,084,914 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 676th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| February 2026 | 29 kg | BDT 9,847,885 | BDT 339,582 |
| March 2026 | 0 kg | BDT 19,776,271 | — |
| April 2026 | 15 kg | BDT 2,818,923 | BDT 187,928 |
| May 2026 | 34 kg | BDT 52,180,231 | BDT 1,534,713 |
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 5%, 05111000 sits below that average by 15.72 percentage points. It is the 18th 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 56.08 points.
Within heading 0511 alone, rates run from 5% to 10% across 4 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.