HS Code 22082000
Spirits From Distilled Grape Wine Or Grape Marc
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 22082000 would be approximately BDT 636,630.00, because the Total Tax Incidence is 636.63% of the assessable value.
What these figures mean
Spirits From Distilled Grape Wine Or Grape Marc is classified under HS code 22082000, which sits in heading 2208 (Ethyl alcohol, undenatured; of an alcoholic strength by volume of less than 80% volume; spirits, liqueurs and other spirituous beverages) 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 20%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 636.63%, 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 March 2026, NBR recorded commercial imports under 22082000 in 3 of 6 months, totalling 866 kg at an assessable value of BDT 1,929,716. That is an average of BDT 2,228 per kilogram — useful as a rough check on whether a declared value looks plausible. In March 2026 it was the 2,989th largest of 4,054 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 103 kg | BDT 208,774 | BDT 2,027 |
| February 2026 | 508 kg | BDT 1,132,639 | BDT 2,230 |
| March 2026 | 255 kg | BDT 588,303 | BDT 2,307 |
Bonded imports. A further 23,693 kg worth BDT 6,431,759 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 76.9% 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 636.63%, 22082000 sits above that average by 179.24 percentage points. It is the 1st 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 575.55 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.