HS Code 12119091
Plants Or Parts, Used In Insecticide..., Similar Purpose,Nes, Wrap./Cann upto 2.5 kg
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 12119091 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Plants Or Parts, Used In Insecticide..., Similar Purpose,Nes, Wrap./Cann upto 2.5 kg is classified under HS code 12119091, which sits in heading 1211 (Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered) 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 December 2025 and May 2026, NBR recorded commercial imports under 12119091 in 6 of 6 months, totalling 147,064 kg at an assessable value of BDT 15,567,456. That is an average of BDT 106 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,510th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 10,582 kg | BDT 1,830,892 | BDT 173 |
| January 2026 | 2,310 kg | BDT 405,825 | BDT 176 |
| February 2026 | 49,287 kg | BDT 7,975,234 | BDT 162 |
| March 2026 | 13,741 kg | BDT 2,232,226 | BDT 162 |
| April 2026 | 36,036 kg | BDT 1,609,458 | BDT 45 |
| May 2026 | 35,108 kg | BDT 1,513,821 | BDT 43 |
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%, 12119091 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 1211 alone, rates run from 15% to 39.75% across 16 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.