HS Code 22019000
OTHER WATER, EXCL.MINERAL WATERS AND AERATED WATERS
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 22019000 would be approximately BDT 96,100.00, because the Total Tax Incidence is 96.1% of the assessable value.
What these figures mean
OTHER WATER, EXCL.MINERAL WATERS AND AERATED WATERS is classified under HS code 22019000, which sits in heading 2201 (Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow) of chapter 22 (Beverages, spirits and vinegar).
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 22019000 in 6 of 6 months, totalling 113,387 kg at an assessable value of BDT 14,110,398. That is an average of BDT 124 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,686th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 36,200 kg | BDT 4,527,938 | BDT 125 |
| January 2026 | 9,250 kg | BDT 1,155,598 | BDT 125 |
| February 2026 | 17,015 kg | BDT 2,317,382 | BDT 136 |
| March 2026 | 35,678 kg | BDT 4,716,407 | BDT 132 |
| April 2026 | 5,812 kg | BDT 443,808 | BDT 76 |
| May 2026 | 9,432 kg | BDT 949,265 | BDT 101 |
Bonded imports. A further 1,080 kg worth BDT 29,473 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 0.2% 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 22 contains 24 tariff lines, averaging 457.39%. At 96.1%, 22019000 sits below that average by 361.29 percentage points. It is the 20th 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.