HS Code 07042090
Brussels Sprouts, Fresh Or Chilled, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 07042090 would be approximately BDT 35,000.00, because the Total Tax Incidence is 35% of the assessable value.
What these figures mean
Brussels Sprouts, Fresh Or Chilled, Nes is classified under HS code 07042090, which sits in heading 0704 (Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas; 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 25%, Supplementary Duty of 0%, VAT of 0%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 0%. Combined, these produce a Total Tax Incidence of 35%, 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 07042090 in 6 of 6 months, totalling 1,487 kg at an assessable value of BDT 421,735. That is an average of BDT 284 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,500th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 224 kg | BDT 70,568 | BDT 315 |
| January 2026 | 162 kg | BDT 48,627 | BDT 300 |
| February 2026 | 97 kg | BDT 30,706 | BDT 317 |
| March 2026 | 532 kg | BDT 166,721 | BDT 313 |
| April 2026 | 254 kg | BDT 56,045 | BDT 221 |
| May 2026 | 218 kg | BDT 49,068 | BDT 225 |
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 35%, 07042090 sits below that average by 17.55 percentage points. It is the 89th 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 26.08 points.
Within heading 0704 alone, rates run from 35% to 64.25% across 6 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.