HS Code 22071000
Undenatured Ethyl Alcohol, Of Alcoholic Strength >=80% By Vol.
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 22071000 would be approximately BDT 79,250.00, because the Total Tax Incidence is 79.25% of the assessable value.
What these figures mean
Undenatured Ethyl Alcohol, Of Alcoholic Strength >=80% By Vol. is classified under HS code 22071000, which sits in heading 2207 (Ethyl alcohol, undenatured; of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength) of chapter 22 (Beverages, spirits and vinegar).
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 20%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 79.25%, 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 22071000 in 6 of 6 months, totalling 256,225 kg at an assessable value of BDT 78,973,184. That is an average of BDT 308 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,674th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 102,228 kg | BDT 34,619,988 | BDT 339 |
| January 2026 | 40,856 kg | BDT 18,250,666 | BDT 447 |
| February 2026 | 57,800 kg | BDT 8,344,130 | BDT 144 |
| March 2026 | 16,758 kg | BDT 5,829,226 | BDT 348 |
| April 2026 | 3,848 kg | BDT 3,654,708 | BDT 950 |
| May 2026 | 34,735 kg | BDT 8,274,466 | BDT 238 |
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 22 contains 24 tariff lines, averaging 457.39%. At 79.25%, 22071000 sits below that average by 378.14 percentage points. It is the 22nd 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 18.17 points.
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.