HS Code 09023000
Black Tea Fermented/Partly Fermented,Flavoured Or Not,In Packings Of <=3kg
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 09023000 would be approximately BDT 96,100.00, because the Total Tax Incidence is 96.1% of the assessable value.
What these figures mean
Black Tea Fermented/Partly Fermented,Flavoured Or Not,In Packings Of <=3kg is classified under HS code 09023000, which sits in heading 0902 (Tea) of chapter 09 (Coffee, tea, mate and spices).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 20%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 96.1%, 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 09023000 in 5 of 6 months, totalling 2,317 kg at an assessable value of BDT 838,000. That is an average of BDT 362 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,359th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 485 kg | BDT 188,295 | BDT 388 |
| January 2026 | 831 kg | BDT 311,490 | BDT 375 |
| March 2026 | 472 kg | BDT 181,520 | BDT 385 |
| April 2026 | 254 kg | BDT 63,561 | BDT 250 |
| May 2026 | 275 kg | BDT 93,134 | BDT 339 |
Bonded imports. A further 72 kg worth BDT 88,344 entered under the bonded-warehouse regime in the same period — goods brought in duty-free as inputs on the undertaking that they leave again as exports, which in Bangladesh overwhelmingly means ready-made garments. Bonded entries account for 9.5% of the total value imported under this code, the rest entering commercially.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), 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 09 contains 71 tariff lines, averaging 59.18%. At 96.1%, 09023000 sits above that average by 36.92 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 35.02 points.
This line carries supplementary duty of 20%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.