HS Code 09109990
Other Spices, Nes, (Excl. Wrapped/Canned upto 2.5 kg)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 09109990 would be approximately BDT 30,000.00, because the Total Tax Incidence is 30% of the assessable value.
What these figures mean
Other Spices, Nes, (Excl. Wrapped/Canned upto 2.5 kg) is classified under HS code 09109990, 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 0%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 0%. Combined, these produce a Total Tax Incidence of 30%, 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 09109990 in 6 of 6 months, totalling 2,731,908 kg at an assessable value of BDT 250,093,636. That is an average of BDT 92 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 788th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 719,459 kg | BDT 65,789,577 | BDT 91 |
| January 2026 | 366,132 kg | BDT 36,182,838 | BDT 99 |
| February 2026 | 302,037 kg | BDT 27,764,237 | BDT 92 |
| March 2026 | 563,230 kg | BDT 50,939,187 | BDT 90 |
| April 2026 | 328,570 kg | BDT 28,527,039 | BDT 87 |
| May 2026 | 452,480 kg | BDT 40,890,758 | BDT 90 |
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 30%, 09109990 sits below that average by 29.18 percentage points. It is the 55th 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 31.08 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.