HS Code 06031100
Roses
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 06031100 would be approximately BDT 82,630.00, because the Total Tax Incidence is 82.63% of the assessable value.
What these figures mean
Roses is classified under HS code 06031100, which sits in heading 0603 (Flowers; cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared) 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 25%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 20% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 82.63%, 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 06031100 in 6 of 6 months, totalling 10,939 kg at an assessable value of BDT 5,765,121. That is an average of BDT 527 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,927th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 2,885 kg | BDT 1,765,661 | BDT 612 |
| January 2026 | 2,073 kg | BDT 1,231,441 | BDT 594 |
| February 2026 | 1,541 kg | BDT 963,093 | BDT 625 |
| March 2026 | 1,489 kg | BDT 931,897 | BDT 626 |
| April 2026 | 1,506 kg | BDT 425,210 | BDT 282 |
| May 2026 | 1,445 kg | BDT 447,819 | BDT 310 |
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 82.63%, 06031100 sits above that average by 32.81 percentage points. It is the 1st most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 21.55 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.