HS Code 21023000
Prepared Baking Powders
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 21023000 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Prepared Baking Powders is classified under HS code 21023000, which sits in heading 2102 (Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading no. 3002); prepared baking powders) of chapter 21 (Miscellaneous edible preparations).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 5%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 33.63%, 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 21023000 in 6 of 6 months, totalling 244,731 kg at an assessable value of BDT 48,783,649. That is an average of BDT 199 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,203rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 4,855 kg | BDT 1,010,013 | BDT 208 |
| January 2026 | 35,059 kg | BDT 7,458,847 | BDT 213 |
| February 2026 | 46,038 kg | BDT 9,254,779 | BDT 201 |
| March 2026 | 109,753 kg | BDT 22,634,364 | BDT 206 |
| April 2026 | 26,026 kg | BDT 5,513,506 | BDT 212 |
| May 2026 | 23,000 kg | BDT 2,912,140 | BDT 127 |
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 33.63%, 21023000 sits below that average by 69.55 percentage points. It is the 21st most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is cheaper than the typical import by 27.45 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.