HS Code 05119100
Products Of Fish, Crus.,Mollus.,Other Aquatic, Invet Dead Anim.Of Chapt. 3
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 05119100 would be approximately BDT 10,000.00, because the Total Tax Incidence is 10% of the assessable value.
What these figures mean
Products Of Fish, Crus.,Mollus.,Other Aquatic, Invet Dead Anim.Of Chapt. 3 is classified under HS code 05119100, 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 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 December 2025 and May 2026, NBR recorded commercial imports under 05119100 in 6 of 6 months, totalling 2,132,424 kg at an assessable value of BDT 145,665,181. That is an average of BDT 68 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,067th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 3 kg | BDT 301,876 | BDT 100,625 |
| January 2026 | 3 kg | BDT 662,393 | BDT 220,798 |
| February 2026 | 788,680 kg | BDT 59,954,765 | BDT 76 |
| March 2026 | 475,262 kg | BDT 35,692,725 | BDT 75 |
| April 2026 | 465,255 kg | BDT 25,336,958 | BDT 54 |
| May 2026 | 403,221 kg | BDT 23,716,464 | BDT 59 |
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%, 05119100 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 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.