HS Code 11041210
Rolled or flaked grains of oats (Wrapped/canned upto 2.5 kg.)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 11041210 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Rolled or flaked grains of oats (Wrapped/canned upto 2.5 kg.) is classified under HS code 11041210, which sits in heading 1104 (Cereal grains otherwise worked (e.g. hulled, rolled, flaked, pearled, sliced or kibbled) except rice of heading no. 1006; germ of cereals whole, rolled, flaked or ground) of chapter 11 (Products of the milling industry; malt; starches; inulin; wheat gluten).
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 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 64.25%, 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 March 2026 and May 2026, NBR recorded commercial imports under 11041210 in 3 of 6 months, totalling 28 kg at an assessable value of BDT 13,396. That is an average of BDT 478 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 4,003rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| March 2026 | 10 kg | BDT 6,259 | BDT 626 |
| April 2026 | 10 kg | BDT 6,137 | BDT 614 |
| May 2026 | 8 kg | BDT 1,000 | BDT 125 |
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 11 contains 34 tariff lines, averaging 51.75%. At 64.25%, 11041210 sits above that average by 12.5 percentage points. It is the 3rd 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 3.17 points.
Within heading 1104 alone, rates run from 33.63% to 64.25% 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.