HS Code 12030000
Copra
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 12030000 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Copra is classified under HS code 12030000, which sits in heading 1203 (Copra) of chapter 12 (Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder).
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 May 2026, NBR recorded commercial imports under 12030000 in 6 of 6 months, totalling 21,408,611 kg at an assessable value of BDT 4,092,799,303. That is an average of BDT 191 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 98th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 3,087,897 kg | BDT 682,973,495 | BDT 221 |
| January 2026 | 3,830,936 kg | BDT 828,515,979 | BDT 216 |
| February 2026 | 3,100,651 kg | BDT 579,534,700 | BDT 187 |
| March 2026 | 2,206,498 kg | BDT 413,619,351 | BDT 187 |
| April 2026 | 5,279,576 kg | BDT 919,916,349 | BDT 174 |
| May 2026 | 3,903,053 kg | BDT 668,239,429 | BDT 171 |
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 12 contains 91 tariff lines, averaging 22.9%. At 33.63%, 12030000 sits above that average by 10.73 percentage points. It is the 29th 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.
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.