HS Code 09093190
Seeds of Cumin : Neither crushed or ground EXCL. Wrapped/canned upto 2.5 Kg
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 09093190 would be approximately BDT 55,000.00, because the Total Tax Incidence is 55% of the assessable value.
What these figures mean
Seeds of Cumin : Neither crushed or ground EXCL. Wrapped/canned upto 2.5 Kg is classified under HS code 09093190, which sits in heading 0909 (Seeds of anise, badian, fennel, coriander, cumin, caraway or juniper) 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 09093190 in 6 of 6 months, totalling 14,093,180 kg at an assessable value of BDT 5,305,737,864. That is an average of BDT 376 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 101st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 2,238,688 kg | BDT 970,933,605 | BDT 434 |
| January 2026 | 1,986,612 kg | BDT 852,696,156 | BDT 429 |
| February 2026 | 2,371,563 kg | BDT 998,539,877 | BDT 421 |
| March 2026 | 2,590,695 kg | BDT 1,103,335,451 | BDT 426 |
| April 2026 | 2,544,380 kg | BDT 721,341,610 | BDT 284 |
| May 2026 | 2,361,242 kg | BDT 658,891,165 | BDT 279 |
Bonded imports. A further 134,600 kg worth BDT 47,275,726 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 0.9% 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 55%, 09093190 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 0909 alone, rates run from 25% to 88.75% across 12 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.