HS Code 22021000
Waters (Incl. Mineral And Aerated), With Added Sugar, Sweetener, Etc
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 22021000 would be approximately BDT 223,500.00, because the Total Tax Incidence is 223.5% of the assessable value.
What these figures mean
Waters (Incl. Mineral And Aerated), With Added Sugar, Sweetener, Etc is classified under HS code 22021000, which sits in heading 2202 (Waters, including mineral and aerated waters, containing added sugar or sweetening matter, flavoured; other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading no. 2009) of chapter 22 (Beverages, spirits and vinegar).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 100%, 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 223.5%, 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 22021000 in 6 of 6 months, totalling 353,725 kg at an assessable value of BDT 46,341,704. That is an average of BDT 131 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,744th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 78,616 kg | BDT 9,883,757 | BDT 126 |
| January 2026 | 14,723 kg | BDT 2,027,707 | BDT 138 |
| February 2026 | 92,571 kg | BDT 13,686,423 | BDT 148 |
| March 2026 | 36,407 kg | BDT 4,521,718 | BDT 124 |
| April 2026 | 64,450 kg | BDT 8,984,263 | BDT 139 |
| May 2026 | 66,958 kg | BDT 7,237,836 | BDT 108 |
Bonded imports. A further 14,920 kg worth BDT 1,685,909 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 3.5% 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 223.5%, 22021000 sits below that average by 233.89 percentage points. It is the 17th 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 162.42 points.
This line carries supplementary duty of 100%. 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.