HS Code 17049090
Sugar confei (incl. whit chocole), not cont cocoa, nes excl. Put up for retail sale
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 17049090 would be approximately BDT 135,910.00, because the Total Tax Incidence is 135.91% of the assessable value.
What these figures mean
Sugar confei (incl. whit chocole), not cont cocoa, nes excl. Put up for retail sale is classified under HS code 17049090, 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 17049090 in 6 of 6 months, totalling 214,781 kg at an assessable value of BDT 71,427,112. That is an average of BDT 333 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,589th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 24,690 kg | BDT 9,246,416 | BDT 375 |
| January 2026 | 22,585 kg | BDT 8,483,908 | BDT 376 |
| February 2026 | 34,241 kg | BDT 12,856,472 | BDT 375 |
| March 2026 | 40,944 kg | BDT 15,467,495 | BDT 378 |
| April 2026 | 50,548 kg | BDT 15,833,581 | BDT 313 |
| May 2026 | 41,773 kg | BDT 9,539,240 | BDT 228 |
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%, 17049090 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.