HS Code 06012000
Bulbs, Tubers... Rhizomes In Growth Or Flower; Chicory Plants And Roots
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 06012000 would be approximately BDT 10,000.00, because the Total Tax Incidence is 10% of the assessable value.
What these figures mean
Bulbs, Tubers... Rhizomes In Growth Or Flower; Chicory Plants And Roots is classified under HS code 06012000, which sits in heading 0601 (Bulbs, tubers, tuberous roots, corms, crowns and rhizomes; dormant, in growth or in flower; chicory plants and roots other than roots of heading no. 1212) of chapter 06 (Live trees and other plants; bulbs, roots; cut flowers and ornamental foliage).
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 06012000 in 4 of 6 months, totalling 10,066 kg at an assessable value of BDT 7,030,006. That is an average of BDT 698 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,928th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 534 kg | BDT 478,234 | BDT 896 |
| January 2026 | 702 kg | BDT 1,153,097 | BDT 1,643 |
| February 2026 | 29 kg | BDT 362,130 | BDT 12,487 |
| May 2026 | 8,801 kg | BDT 5,036,545 | BDT 572 |
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 06 contains 17 tariff lines, averaging 49.82%. At 10%, 06012000 sits below that average by 39.82 percentage points. It is the 16th 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.
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.