HS Code 09109910
Other Spices, Nes, Wrapped/Canned upto 2.5 kg
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 09109910 would be approximately BDT 58,130.00, because the Total Tax Incidence is 58.13% of the assessable value.
What these figures mean
Other Spices, Nes, Wrapped/Canned upto 2.5 kg is classified under HS code 09109910, which sits in heading 0910 (Ginger, saffron, tumeric (curcuma), thyme, bay leaves, curry and other spices) 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 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 58.13%, 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 09109910 in 6 of 6 months, totalling 12,185 kg at an assessable value of BDT 2,045,961. That is an average of BDT 168 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,035th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,880 kg | BDT 539,628 | BDT 287 |
| January 2026 | 166 kg | BDT 51,834 | BDT 312 |
| February 2026 | 1,339 kg | BDT 202,285 | BDT 151 |
| March 2026 | 2,008 kg | BDT 382,762 | BDT 191 |
| April 2026 | 3,183 kg | BDT 549,697 | BDT 173 |
| May 2026 | 3,609 kg | BDT 319,755 | BDT 89 |
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 58.13%, 09109910 sits below that average by 1.05 percentage points. It is the 27th 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 2.95 points.
Within heading 0910 alone, rates run from 10% to 58.13% 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.
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.