HS Code 16041400
Prep./Preserved Tuna,Skipjack & Bonito Ex.Minced Whole/Inpieces
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 16041400 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 Tuna,Skipjack & Bonito Ex.Minced Whole/Inpieces is classified under HS code 16041400, 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 December 2025 and May 2026, NBR recorded commercial imports under 16041400 in 6 of 6 months, totalling 25,464 kg at an assessable value of BDT 10,465,578. That is an average of BDT 411 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,576th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,937 kg | BDT 968,024 | BDT 500 |
| January 2026 | 4,081 kg | BDT 2,043,278 | BDT 501 |
| February 2026 | 1,372 kg | BDT 684,149 | BDT 499 |
| March 2026 | 3,262 kg | BDT 2,324,719 | BDT 713 |
| April 2026 | 9,494 kg | BDT 3,145,385 | BDT 331 |
| May 2026 | 5,318 kg | BDT 1,300,023 | BDT 244 |
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%, 16041400 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.