HS Code 21069020
Beverage concentrate
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 21069020 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Beverage concentrate is classified under HS code 21069020, which sits in heading 2106 (Food preparations not elsewhere specified or included) of chapter 21 (Miscellaneous edible preparations).
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 21069020 in 6 of 6 months, totalling 1,976,026 kg at an assessable value of BDT 3,669,720,460. That is an average of BDT 1,857 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 91st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 851,909 kg | BDT 553,266,015 | BDT 649 |
| January 2026 | 394,767 kg | BDT 543,523,204 | BDT 1,377 |
| February 2026 | 114,008 kg | BDT 456,395,984 | BDT 4,003 |
| March 2026 | 196,569 kg | BDT 685,588,716 | BDT 3,488 |
| April 2026 | 192,571 kg | BDT 699,558,125 | BDT 3,633 |
| May 2026 | 226,202 kg | BDT 731,388,416 | BDT 3,233 |
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 64.25%, 21069020 sits below that average by 38.93 percentage points. It is the 16th 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.
Within heading 2106 alone, rates run from 64.25% to 621.63% across 8 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.
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.