HS Code 16041300
Prep/Preserved Sardines,Sardinella,Brisling/Sprats(Not Minced)Whl/Inpieces
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 16041300 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Prep/Preserved Sardines,Sardinella,Brisling/Sprats(Not Minced)Whl/Inpieces is classified under HS code 16041300, which sits in heading 1604 (Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs) of chapter 16 (Preparations of meat, of fish, crustaceans, molluscs or other aquatic invertebrates).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 64.25%, 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 May 2026 and May 2026, NBR recorded commercial imports under 16041300 in 1 of 6 months, totalling 219 kg at an assessable value of BDT 53,700. That is an average of BDT 245 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,483rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| May 2026 | 219 kg | BDT 53,700 | BDT 245 |
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 16 contains 42 tariff lines, averaging 64.25%. At 64.25%, 16041300 sits almost exactly at that average. It is the 1st most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 3.17 points.
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.