HS Code 07142090
Sweet Potatoes, Fresh Or Dried, Chilled Or Frozen, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 07142090 would be approximately BDT 35,000.00, because the Total Tax Incidence is 35% of the assessable value.
What these figures mean
Sweet Potatoes, Fresh Or Dried, Chilled Or Frozen, Nes is classified under HS code 07142090, which sits in heading 0714 (Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content; fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith) 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 March 2026 and May 2026, NBR recorded commercial imports under 07142090 in 3 of 6 months, totalling 1,057 kg at an assessable value of BDT 319,354. That is an average of BDT 302 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,684th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| March 2026 | 510 kg | BDT 159,586 | BDT 313 |
| April 2026 | 465 kg | BDT 142,689 | BDT 307 |
| May 2026 | 82 kg | BDT 17,079 | BDT 208 |
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%, 07142090 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 0714 alone, rates run from 15% to 64.25% across 14 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.