HS Code 14019090
Other than Areca Leaves; Sal Leaves; Siali Leaves; Polash Leaves
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 14019090 would be approximately BDT 15,000.00, because the Total Tax Incidence is 15% of the assessable value.
What these figures mean
Other than Areca Leaves; Sal Leaves; Siali Leaves; Polash Leaves is classified under HS code 14019090, which sits in heading 1401 (Vegetable materials of a kind used primarily for plaiting; (e.g. bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw and lime bark)) of chapter 14 (Vegetable plaiting materials; vegetable products not elsewhere specified).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 10%, Supplementary Duty of 0%, VAT of 0%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 0%. Combined, these produce a Total Tax Incidence of 15%, 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 14019090 in 1 of 6 months, totalling 81 kg at an assessable value of BDT 41,942. That is an average of BDT 518 per kilogram — useful as a rough check on whether a declared value looks plausible. In January 2026 it was the 3,729th largest of 4,179 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| January 2026 | 81 kg | BDT 41,942 | BDT 518 |
Bonded imports. A further 32,295 kg worth BDT 11,664,603 entered under the bonded-warehouse regime in the same period — goods brought in duty-free as inputs on the undertaking that they leave again as exports, which in Bangladesh overwhelmingly means ready-made garments. That is 99.6% of everything imported under this code. In practice this line is an export input rather than a product entering the domestic market, so the duty rates above apply to only a small fraction of the trade.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), 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 14 contains 11 tariff lines, averaging 27.14%. At 15%, 14019090 sits below that average by 12.14 percentage points. It is the 6th 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 46.08 points.
Within heading 1401 alone, rates run from 10% to 15% across 4 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.