HS Code 06024000
Roses, Grafted Or Not
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 06024000 would be approximately BDT 20,000.00, because the Total Tax Incidence is 20% of the assessable value.
What these figures mean
Roses, Grafted Or Not is classified under HS code 06024000, which sits in heading 0602 (Plants, live; n.e.c. in heading no. 0601, (including their roots) cuttings and slips; mushroom spawn) 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 15%, 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 20%, 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 06024000 in 5 of 6 months, totalling 138,997 kg at an assessable value of BDT 9,631,411. That is an average of BDT 69 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,822nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 39,120 kg | BDT 2,130,523 | BDT 54 |
| January 2026 | 40,947 kg | BDT 4,641,982 | BDT 113 |
| February 2026 | 31,664 kg | BDT 1,387,468 | BDT 44 |
| March 2026 | 9,523 kg | BDT 831,084 | BDT 87 |
| May 2026 | 17,743 kg | BDT 640,354 | BDT 36 |
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 20%, 06024000 sits below that average by 29.82 percentage points. It is the 10th 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 41.08 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.