HS Code 22041000
Sparkling Wine
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 22041000 would be approximately BDT 621,630.00, because the Total Tax Incidence is 621.63% of the assessable value.
What these figures mean
Sparkling Wine is classified under HS code 22041000, which sits in heading 2204 (Wine of fresh grapes, including fortified wines; grape must other than that 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 350%, 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 621.63%, 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 April 2026, NBR recorded commercial imports under 22041000 in 4 of 6 months, totalling 4,271 kg at an assessable value of BDT 3,917,035. That is an average of BDT 917 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 2,946th largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,027 kg | BDT 896,673 | BDT 873 |
| February 2026 | 565 kg | BDT 679,472 | BDT 1,203 |
| March 2026 | 1,329 kg | BDT 1,614,741 | BDT 1,215 |
| April 2026 | 1,350 kg | BDT 726,149 | BDT 538 |
Bonded imports. A further 9,224 kg worth BDT 5,769,612 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 59.6% 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 621.63%, 22041000 sits above that average by 164.24 percentage points. It is the 8th 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 560.55 points.
This line carries supplementary duty of 350%. 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.