HS Code 19049000
Cereals In Grain,Flakes,Worked Grains,Precooked,Otherwise Prepared, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 19049000 would be approximately BDT 96,100.00, because the Total Tax Incidence is 96.1% of the assessable value.
What these figures mean
Cereals In Grain,Flakes,Worked Grains,Precooked,Otherwise Prepared, Nes is classified under HS code 19049000, which sits in heading 1904 (Prepared foods obtained by swelling or roasting cereals or cereal products (e.g. corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (not flour and meal), pre-cooked or otherwise prepared, n.e.c.) 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 25%, Supplementary Duty of 20%, 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 96.1%, 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 19049000 in 6 of 6 months, totalling 175,215 kg at an assessable value of BDT 73,910,746. That is an average of BDT 422 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,784th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 33,622 kg | BDT 11,684,648 | BDT 348 |
| January 2026 | 22,548 kg | BDT 12,975,201 | BDT 575 |
| February 2026 | 56,817 kg | BDT 18,412,245 | BDT 324 |
| March 2026 | 14,282 kg | BDT 9,380,956 | BDT 657 |
| April 2026 | 28,653 kg | BDT 14,766,586 | BDT 515 |
| May 2026 | 19,293 kg | BDT 6,691,110 | BDT 347 |
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 19 contains 24 tariff lines, averaging 90.79%. At 96.1%, 19049000 sits above that average by 5.31 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 35.02 points.
This line carries supplementary duty of 20%. 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.