HS Code 12102000
Hop Cones, Ground, Powdered Or In Pellets; Lupulin
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 12102000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Hop Cones, Ground, Powdered Or In Pellets; Lupulin is classified under HS code 12102000, which sits in heading 1210 (Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin) 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 10%, 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 39.75%, 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 January 2026 and January 2026, NBR recorded commercial imports under 12102000 in 1 of 6 months, totalling 700 kg at an assessable value of BDT 1,286,467. That is an average of BDT 1,838 per kilogram — useful as a rough check on whether a declared value looks plausible. In January 2026 it was the 2,873rd largest of 4,179 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| January 2026 | 700 kg | BDT 1,286,467 | BDT 1,838 |
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 39.75%, 12102000 sits above that average by 16.85 percentage points. It is the 4th 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 21.33 points.
Within heading 1210 alone, rates run from 15% to 39.75% across 3 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.