HS Code 10063091
Semi-Milled Or Wholly Milled Rice
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 10063091 would be approximately BDT 88,750.00, because the Total Tax Incidence is 88.75% of the assessable value.
What these figures mean
Semi-Milled Or Wholly Milled Rice is classified under HS code 10063091, which sits in heading 1006 (Rice) of chapter 10 (Cereals).
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 25% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 88.75%, 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 10063091 in 5 of 6 months, totalling 728,546 kg at an assessable value of BDT 121,923,136. That is an average of BDT 167 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 733rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 293,600 kg | BDT 57,083,310 | BDT 194 |
| January 2026 | 40,000 kg | BDT 7,754,659 | BDT 194 |
| February 2026 | 19,113 kg | BDT 3,734,368 | BDT 195 |
| March 2026 | 38,201 kg | BDT 7,411,363 | BDT 194 |
| May 2026 | 337,632 kg | BDT 45,939,436 | BDT 136 |
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 88.75%, 10063091 sits above that average by 66.03 percentage points. It is the 1st most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 27.67 points.
Within heading 1006 alone, rates run from 0% to 88.75% across 8 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.