HS Code 18063100
Chocolate, Etc, Containing Cocoa, In Blocks, Slabs Or Bars, Filled, TV
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 18063100 would be approximately BDT 135,910.00, because the Total Tax Incidence is 135.91% of the assessable value.
What these figures mean
Chocolate, Etc, Containing Cocoa, In Blocks, Slabs Or Bars, Filled, TV is classified under HS code 18063100, 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 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 18063100 in 6 of 6 months, totalling 218,865 kg at an assessable value of BDT 250,437,019. That is an average of BDT 1,144 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,372nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 45,787 kg | BDT 57,261,374 | BDT 1,251 |
| January 2026 | 53,835 kg | BDT 67,356,009 | BDT 1,251 |
| February 2026 | 23,121 kg | BDT 28,915,385 | BDT 1,251 |
| March 2026 | 48,307 kg | BDT 60,539,611 | BDT 1,253 |
| April 2026 | 29,123 kg | BDT 22,440,649 | BDT 771 |
| May 2026 | 18,692 kg | BDT 13,923,991 | BDT 745 |
Bonded imports. A further 161 kg worth BDT 177,351 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 0.1% 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 135.91%, 18063100 sits above that average by 60.36 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.
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.
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.