HS Code 19030000
Tapioca & Substitutes Prpd.From Starch In Flakes,Grains,Pearls,Sifting Etc
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 19030000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Tapioca & Substitutes Prpd.From Starch In Flakes,Grains,Pearls,Sifting Etc is classified under HS code 19030000, which sits in heading 1903 (Tapioca and substitutes therefor prepared from starch; in the form of flakes, grains, pearls, siftings or similar forms) of chapter 19 (Preparations of cereals, flour, starch or milk; pastrycooks' products).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 10%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 39.75%, 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 19030000 in 6 of 6 months, totalling 7,636,926 kg at an assessable value of BDT 580,260,858. That is an average of BDT 76 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 402nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,499,383 kg | BDT 114,912,605 | BDT 77 |
| January 2026 | 1,008,359 kg | BDT 77,965,813 | BDT 77 |
| February 2026 | 532,092 kg | BDT 41,405,061 | BDT 78 |
| March 2026 | 737,338 kg | BDT 56,429,186 | BDT 77 |
| April 2026 | 2,324,233 kg | BDT 171,614,286 | BDT 74 |
| May 2026 | 1,535,521 kg | BDT 117,933,907 | BDT 77 |
Bonded imports. A further 202,500 kg worth BDT 15,197,875 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 2.6% 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 19 contains 24 tariff lines, averaging 90.79%. At 39.75%, 19030000 sits below that average by 51.04 percentage points. It is the 24th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is cheaper than the typical import by 21.33 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.