HS Code 12099100
Vegetable Seeds Of A Kind Used For Sowing
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 12099100 would be approximately BDT 2,000.00, because the Total Tax Incidence is 2% of the assessable value.
What these figures mean
Vegetable Seeds Of A Kind Used For Sowing is classified under HS code 12099100, which sits in heading 1209 (Seeds, fruit and spores; of a kind used for sowing) 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 December 2025 and May 2026, NBR recorded commercial imports under 12099100 in 6 of 6 months, totalling 446,063 kg at an assessable value of BDT 1,111,600,082. That is an average of BDT 2,492 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 280th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 87,011 kg | BDT 211,697,025 | BDT 2,433 |
| January 2026 | 78,449 kg | BDT 157,472,883 | BDT 2,007 |
| February 2026 | 45,735 kg | BDT 187,616,336 | BDT 4,102 |
| March 2026 | 51,944 kg | BDT 190,733,490 | BDT 3,672 |
| April 2026 | 126,327 kg | BDT 180,948,213 | BDT 1,432 |
| May 2026 | 56,597 kg | BDT 183,132,135 | BDT 3,236 |
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%, 12099100 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 1209 alone, rates run from 0% to 64.25% across 11 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.