HS Code 18050000
Cocoa Powder, Not Containing Added Sugar Or Other Sweetening Matter
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 18050000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Cocoa Powder, Not Containing Added Sugar Or Other Sweetening Matter is classified under HS code 18050000, which sits in heading 1805 (Cocoa; powder, not containing added sugar or other sweetening matter) of chapter 18 (Cocoa and cocoa preparations).
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 18050000 in 6 of 6 months, totalling 1,488,374 kg at an assessable value of BDT 333,997,816. That is an average of BDT 224 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 828th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 306,938 kg | BDT 61,249,991 | BDT 200 |
| January 2026 | 206,327 kg | BDT 45,790,308 | BDT 222 |
| February 2026 | 153,015 kg | BDT 40,782,005 | BDT 267 |
| March 2026 | 203,401 kg | BDT 39,221,423 | BDT 193 |
| April 2026 | 420,007 kg | BDT 109,536,699 | BDT 261 |
| May 2026 | 198,686 kg | BDT 37,417,390 | BDT 188 |
Bonded imports. A further 25,000 kg worth BDT 4,602,874 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 1.4% 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 18 contains 11 tariff lines, averaging 75.55%. At 64.25%, 18050000 sits below that average by 11.3 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 3.17 points.
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.