HS Code 17021100
Lactose And Lactose Syrup Cont.By Weight>=99% Lactose Calc. On Dry Matter
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 17021100 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Lactose And Lactose Syrup Cont.By Weight>=99% Lactose Calc. On Dry Matter is classified under HS code 17021100, which sits in heading 1702 (Sugars, including lactose, maltose, glucose or fructose in solid form; sugar syrups without added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel) of chapter 17 (Sugars and sugar confectionery).
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 17021100 in 6 of 6 months, totalling 1,748,255 kg at an assessable value of BDT 604,053,381. That is an average of BDT 346 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 459th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 415,300 kg | BDT 155,532,880 | BDT 375 |
| January 2026 | 380,420 kg | BDT 116,890,927 | BDT 307 |
| February 2026 | 279,980 kg | BDT 77,521,578 | BDT 277 |
| March 2026 | 53,460 kg | BDT 28,230,879 | BDT 528 |
| April 2026 | 349,405 kg | BDT 128,320,646 | BDT 367 |
| May 2026 | 269,690 kg | BDT 97,556,471 | BDT 362 |
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 17 contains 21 tariff lines, averaging 88.6%. At 64.25%, 17021100 sits below that average by 24.35 percentage points. It is the 9th 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.
Within heading 1702 alone, rates run from 64.25% to 96.1% across 10 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.