HS Code 12040090
Linseed Whether Or Not Broken, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 12040090 would be approximately BDT 2,000.00, because the Total Tax Incidence is 2% of the assessable value.
What these figures mean
Linseed Whether Or Not Broken, Nes is classified under HS code 12040090, which sits in heading 1204 (Oil seeds; linseed, whether or not broken) 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 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 April 2026 and April 2026, NBR recorded commercial imports under 12040090 in 1 of 6 months, totalling 285,000 kg at an assessable value of BDT 24,015,034. That is an average of BDT 84 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 1,190th largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| April 2026 | 285,000 kg | BDT 24,015,034 | BDT 84 |
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 2%, 12040090 sits below that average by 20.9 percentage points. It is the 74th 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 1204 alone, rates run from 2% to 27.5% across 2 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.