HS Code 21011100
Extracts, Essences And Concentrates Of Coffee
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 21011100 would be approximately BDT 96,100.00, because the Total Tax Incidence is 96.1% of the assessable value.
What these figures mean
Extracts, Essences And Concentrates Of Coffee is classified under HS code 21011100, which sits in heading 2101 (Extracts, essences, concentrates of coffee, tea or mate; preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes and extracts, essences and concentrates thereof) of chapter 21 (Miscellaneous edible preparations).
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 21011100 in 6 of 6 months, totalling 523,976 kg at an assessable value of BDT 765,719,637. That is an average of BDT 1,461 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 775th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 77,799 kg | BDT 122,014,314 | BDT 1,568 |
| January 2026 | 136,962 kg | BDT 237,824,576 | BDT 1,736 |
| February 2026 | 40,087 kg | BDT 44,513,041 | BDT 1,110 |
| March 2026 | 133,076 kg | BDT 214,627,325 | BDT 1,613 |
| April 2026 | 99,423 kg | BDT 104,393,843 | BDT 1,050 |
| May 2026 | 36,629 kg | BDT 42,346,538 | BDT 1,156 |
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 21 contains 23 tariff lines, averaging 103.18%. At 96.1%, 21011100 sits below that average by 7.08 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 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.