HS Code 11041290
Rolled or flaked grains of oats in bulk
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 11041290 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Rolled or flaked grains of oats in bulk is classified under HS code 11041290, 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 5%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 33.63%, 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 March 2026, NBR recorded commercial imports under 11041290 in 3 of 6 months, totalling 1,686 kg at an assessable value of BDT 258,490. That is an average of BDT 153 per kilogram — useful as a rough check on whether a declared value looks plausible. In March 2026 it was the 3,264th largest of 4,054 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 176 kg | BDT 26,931 | BDT 153 |
| January 2026 | 10 kg | BDT 6,260 | BDT 626 |
| March 2026 | 1,500 kg | BDT 225,299 | BDT 150 |
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 33.63%, 11041290 sits below that average by 18.12 percentage points. It is the 23rd 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 27.45 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.