HS Code 17011300
Cane sugar specified in Subheading Note 2 to this Chapter
What these figures mean
Cane sugar specified in Subheading Note 2 to this Chapter is classified under HS code 17011300, which sits in heading 1701 (Cane or beet sugar and chemically pure sucrose, in solid form) of chapter 17 (Sugars and sugar confectionery).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 3000%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 0%, Regulatory Duty of 15% and Advance Tax of 7.5%.
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
NBR recorded no commercial imports under 17011300 between December 2025 and May 2026. That is not unusual — roughly a third of the 7,469 lines in the schedule saw no commercial import in that window. Goods may still have entered under a bonded-warehouse regime, or been declared under a neighbouring code.
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
This is one of 58 specific-duty lines in the 7,469-line tariff. They are concentrated in a few chapters — passenger baggage, steel, fertiliser and sugar — and are the only lines for which no Total Tax Incidence percentage can be published.
The ad-valorem lines in chapter 17 average 88.6%, but that figure cannot be compared with the amounts above, which are sums of money per unit rather than rates.