HS Code 18061000
Cocoa Powder, Containing Added Sugar Or Other Sweetening Matter
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 18061000 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, Containing Added Sugar Or Other Sweetening Matter is classified under HS code 18061000, which sits in heading 1806 (Chocolate and other food preparations containing cocoa) 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 18061000 in 6 of 6 months, totalling 8,985 kg at an assessable value of BDT 2,300,874. That is an average of BDT 256 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,018th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 2,768 kg | BDT 923,615 | BDT 334 |
| January 2026 | 1,665 kg | BDT 416,744 | BDT 250 |
| February 2026 | 1,817 kg | BDT 382,685 | BDT 211 |
| March 2026 | 588 kg | BDT 147,196 | BDT 250 |
| April 2026 | 846 kg | BDT 100,983 | BDT 119 |
| May 2026 | 1,301 kg | BDT 329,651 | BDT 253 |
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 18 contains 11 tariff lines, averaging 75.55%. At 64.25%, 18061000 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.
Within heading 1806 alone, rates run from 64.25% to 135.91% across 5 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.