HS Code 07032090
Garlic, Fresh Or Chilled, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 07032090 would be approximately BDT 7,000.00, because the Total Tax Incidence is 7% of the assessable value.
What these figures mean
Garlic, Fresh Or Chilled, Nes is classified under HS code 07032090, which sits in heading 0703 (Onions, shallots, garlic, leeks and other alliaceous vegetables; fresh or chilled) of chapter 07 (Edible vegetables and certain roots and tubers).
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 2%, Regulatory Duty of 0% and Advance Tax of 0%. Combined, these produce a Total Tax Incidence of 7%, 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 07032090 in 6 of 6 months, totalling 47,730,048 kg at an assessable value of BDT 5,501,478,334. That is an average of BDT 115 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 53rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 7,872,664 kg | BDT 985,653,211 | BDT 125 |
| January 2026 | 7,762,877 kg | BDT 968,276,146 | BDT 125 |
| February 2026 | 5,341,994 kg | BDT 637,300,744 | BDT 119 |
| March 2026 | 7,479,228 kg | BDT 899,115,999 | BDT 120 |
| April 2026 | 7,594,035 kg | BDT 849,855,544 | BDT 112 |
| May 2026 | 11,679,250 kg | BDT 1,161,276,690 | BDT 99 |
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 07 contains 153 tariff lines, averaging 52.55%. At 7%, 07032090 sits below that average by 45.55 percentage points. It is the 148th 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 54.08 points.
Within heading 0703 alone, rates run from 7% to 64.25% across 8 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.