HS Code 20091100
Frzn.Orange Juice,Unfermented,Not Containing Added Spirit,Sweetened Or Not
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 20091100 would be approximately BDT 112,030.00, because the Total Tax Incidence is 112.03% of the assessable value.
What these figures mean
Frzn.Orange Juice,Unfermented,Not Containing Added Spirit,Sweetened Or Not is classified under HS code 20091100, which sits in heading 2009 (Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented, not containing added spirit, whether or not containing added sugar or other sweetening matter) 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 30%, 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 112.03%, 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 February 2026 and May 2026, NBR recorded commercial imports under 20091100 in 3 of 6 months, totalling 11,726 kg at an assessable value of BDT 4,966,594. That is an average of BDT 424 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,517th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| February 2026 | 3,800 kg | BDT 706,496 | BDT 186 |
| April 2026 | 7,530 kg | BDT 4,216,375 | BDT 560 |
| May 2026 | 396 kg | BDT 43,723 | BDT 110 |
Bonded imports. A further 26,400 kg worth BDT 5,022,656 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 50.3% 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 20 contains 52 tariff lines, averaging 91.05%. At 112.03%, 20091100 sits above that average by 20.98 percentage points. It is the 2nd 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 50.95 points.
This line carries supplementary duty of 30%. 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.