HS Code 20041000
Potatoes,Preserved Not By Vinegar/Acetic Acid,Frozen (Excl.Prods. Of 2006)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 20041000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Potatoes,Preserved Not By Vinegar/Acetic Acid,Frozen (Excl.Prods. Of 2006) is classified under HS code 20041000, which sits in heading 2004 (Vegetables preparations n.e.c.; prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading no. 2006) of chapter 20 (Preparations of vegetables, fruit, nuts or other parts of plants).
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 20041000 in 6 of 6 months, totalling 702,566 kg at an assessable value of BDT 116,976,645. That is an average of BDT 166 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,618th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 191,748 kg | BDT 35,069,209 | BDT 183 |
| January 2026 | 42,356 kg | BDT 6,816,742 | BDT 161 |
| February 2026 | 109,624 kg | BDT 20,249,568 | BDT 185 |
| March 2026 | 43,215 kg | BDT 7,684,799 | BDT 178 |
| April 2026 | 251,627 kg | BDT 38,000,952 | BDT 151 |
| May 2026 | 63,996 kg | BDT 9,155,375 | BDT 143 |
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 20 contains 52 tariff lines, averaging 91.05%. At 64.25%, 20041000 sits below that average by 26.8 percentage points. It is the 35th 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.
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.