HS Code 10059090
Other Maize, Excluding wrapped/canned upto 2.5 kg
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 10059090 would be approximately BDT 2,000.00, because the Total Tax Incidence is 2% of the assessable value.
What these figures mean
Other Maize, Excluding wrapped/canned upto 2.5 kg is classified under HS code 10059090, which sits in heading 1005 (Maize (corn)) 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 2%, Regulatory Duty of 0% and Advance Tax of 0%. Combined, these produce a Total Tax Incidence of 2%, 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 10059090 in 6 of 6 months, totalling 1,166,245,599 kg at an assessable value of BDT 51,052,330,807. That is an average of BDT 44 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 92nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 391,152,801 kg | BDT 17,319,550,374 | BDT 44 |
| January 2026 | 383,131,340 kg | BDT 17,097,711,916 | BDT 45 |
| February 2026 | 199,768,285 kg | BDT 9,187,711,108 | BDT 46 |
| March 2026 | 104,625,340 kg | BDT 4,997,854,066 | BDT 48 |
| April 2026 | 60,578,988 kg | BDT 1,723,611,964 | BDT 28 |
| May 2026 | 26,988,845 kg | BDT 725,891,379 | BDT 27 |
Bonded imports. A further 1,962 kg worth BDT 33,347,616 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 0.1% 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 10 contains 52 tariff lines, averaging 22.72%. At 2%, 10059090 sits below that average by 20.72 percentage points. It is the 44th 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 59.08 points.
Within heading 1005 alone, rates run from 0% to 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.