HS Code 19053100
SWEET BISCUITS, TV
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 19053100 would be approximately BDT 135,910.00, because the Total Tax Incidence is 135.91% of the assessable value.
What these figures mean
SWEET BISCUITS, TV is classified under HS code 19053100, which sits in heading 1905 (Bread, pastry, cakes, biscuits, other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets suitable for pharmaceutical use, sealing wafers, rice paper and similar products) 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 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 19053100 in 6 of 6 months, totalling 141,834 kg at an assessable value of BDT 66,551,049. That is an average of BDT 469 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,064th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 29,923 kg | BDT 14,985,989 | BDT 501 |
| January 2026 | 13,650 kg | BDT 7,026,438 | BDT 515 |
| February 2026 | 24,199 kg | BDT 12,175,070 | BDT 503 |
| March 2026 | 12,570 kg | BDT 6,190,095 | BDT 492 |
| April 2026 | 6,349 kg | BDT 2,284,359 | BDT 360 |
| May 2026 | 55,143 kg | BDT 23,889,098 | BDT 433 |
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 135.91%, 19053100 sits above that average by 45.12 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 1905 alone, rates run from 64.25% to 135.91% across 6 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.