HS Code 17023010
Dextrose, Anhydrous/Monohydrate Bp/Vsp Pyrogen Free
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 17023010 would be approximately BDT 96,100.00, because the Total Tax Incidence is 96.1% of the assessable value.
What these figures mean
Dextrose, Anhydrous/Monohydrate Bp/Vsp Pyrogen Free is classified under HS code 17023010, 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 20%, 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 96.1%, 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 17023010 in 6 of 6 months, totalling 5,576,800 kg at an assessable value of BDT 446,240,967. That is an average of BDT 80 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 799th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 935,700 kg | BDT 81,675,184 | BDT 87 |
| January 2026 | 1,493,100 kg | BDT 125,232,462 | BDT 84 |
| February 2026 | 955,500 kg | BDT 87,716,624 | BDT 92 |
| March 2026 | 261,500 kg | BDT 17,763,661 | BDT 68 |
| April 2026 | 1,271,000 kg | BDT 93,967,555 | BDT 74 |
| May 2026 | 660,000 kg | BDT 39,885,481 | BDT 60 |
Bonded imports. A further 42,250 kg worth BDT 4,468,873 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. Bonded entries account for 1.0% of the total value imported under this code, the rest entering commercially.
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 17 contains 21 tariff lines, averaging 88.6%. At 96.1%, 17023010 sits above that average by 7.5 percentage points. It is the 5th 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 35.02 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.
This line carries supplementary duty of 20%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.