HS Code 10049090
Oats other than Seed, EXCL. Wrapped/canned upto 2.5 Kg
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 10049090 would be approximately BDT 5,000.00, because the Total Tax Incidence is 5% of the assessable value.
What these figures mean
Oats other than Seed, EXCL. Wrapped/canned upto 2.5 Kg is classified under HS code 10049090, which sits in heading 1004 (Oats) of chapter 10 (Cereals).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 0%, 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 5%, 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 10049090 in 4 of 6 months, totalling 70,000 kg at an assessable value of BDT 8,232,111. That is an average of BDT 118 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,626th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 15,000 kg | BDT 1,724,268 | BDT 115 |
| January 2026 | 42,000 kg | BDT 5,048,524 | BDT 120 |
| March 2026 | 3,000 kg | BDT 322,962 | BDT 108 |
| May 2026 | 10,000 kg | BDT 1,136,357 | BDT 114 |
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 10 contains 52 tariff lines, averaging 22.72%. At 5%, 10049090 sits below that average by 17.72 percentage points. It is the 32nd 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 56.08 points.
Within heading 1004 alone, rates run from 5% to 27.5% 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.
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.