HS Code 22030000
Beer Made From Malt
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 22030000 would be approximately BDT 462,380.00, because the Total Tax Incidence is 462.38% of the assessable value.
What these figures mean
Beer Made From Malt is classified under HS code 22030000, which sits in heading 2203 (Beer made from malt) of chapter 22 (Beverages, spirits and vinegar).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 250%, 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 462.38%, 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 March 2026, NBR recorded commercial imports under 22030000 in 4 of 6 months, totalling 53,385 kg at an assessable value of BDT 16,361,121. That is an average of BDT 306 per kilogram — useful as a rough check on whether a declared value looks plausible. In March 2026 it was the 1,727th largest of 4,054 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 830 kg | BDT 612,190 | BDT 738 |
| January 2026 | 20,320 kg | BDT 5,606,274 | BDT 276 |
| February 2026 | 686 kg | BDT 463,557 | BDT 676 |
| March 2026 | 31,549 kg | BDT 9,679,100 | BDT 307 |
Bonded imports. A further 239,281 kg worth BDT 38,523,285 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 70.2% 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 462.38%, 22030000 sits above that average by 4.99 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 401.3 points.
This line carries supplementary duty of 250%. 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.