HS Code 09071090
Cloves (whole fruit, cloves and stems), Neither Crushed or ground, EXCL. Wrapped/canned
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 09071090 would be approximately BDT 55,000.00, because the Total Tax Incidence is 55% of the assessable value.
What these figures mean
Cloves (whole fruit, cloves and stems), Neither Crushed or ground, EXCL. Wrapped/canned is classified under HS code 09071090, which sits in heading 0907 (Cloves (whole fruit, cloves and stems)) 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 0%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 0%. Combined, these produce a Total Tax Incidence of 55%, 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 09071090 in 6 of 6 months, totalling 1,430,440 kg at an assessable value of BDT 707,758,807. That is an average of BDT 495 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 241st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 90,530 kg | BDT 45,081,961 | BDT 498 |
| January 2026 | 212,110 kg | BDT 105,634,417 | BDT 498 |
| February 2026 | 234,500 kg | BDT 116,794,301 | BDT 498 |
| March 2026 | 158,200 kg | BDT 78,757,064 | BDT 498 |
| April 2026 | 275,610 kg | BDT 135,308,897 | BDT 491 |
| May 2026 | 459,490 kg | BDT 226,182,167 | BDT 492 |
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 09 contains 71 tariff lines, averaging 59.18%. At 55%, 09071090 sits below that average by 4.18 percentage points. It is the 42nd 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 6.08 points.
Within heading 0907 alone, rates run from 55% to 88.75% across 4 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.
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.