HS Code 17041010
Chewing Gum Not Containing Cocoa, TV
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 17041010 would be approximately BDT 135,910.00, because the Total Tax Incidence is 135.91% of the assessable value.
What these figures mean
Chewing Gum Not Containing Cocoa, TV is classified under HS code 17041010, which sits in heading 1704 (Sugar confectionery (including white chocolate), not containing cocoa) of chapter 17 (Sugars and sugar confectionery).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 45%, 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 135.91%, 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 17041010 in 6 of 6 months, totalling 92,649 kg at an assessable value of BDT 31,928,825. That is an average of BDT 345 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,611th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 4,852 kg | BDT 1,823,166 | BDT 376 |
| January 2026 | 12,745 kg | BDT 4,870,072 | BDT 382 |
| February 2026 | 22,033 kg | BDT 8,275,309 | BDT 376 |
| March 2026 | 14,900 kg | BDT 5,567,921 | BDT 374 |
| April 2026 | 8,902 kg | BDT 2,120,759 | BDT 238 |
| May 2026 | 29,217 kg | BDT 9,271,598 | BDT 317 |
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 135.91%, 17041010 sits above that average by 47.31 percentage points. 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 74.83 points.
This line carries supplementary duty of 45%. 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.