HS Code 22090000
Vinegar And Substitutes For Vinegar Obtained From Acetic Acid
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 22090000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Vinegar And Substitutes For Vinegar Obtained From Acetic Acid is classified under HS code 22090000, which sits in heading 2209 (Vinegar and substitutes for vinegar obtained from acetic acid) 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 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 64.25%, 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 22090000 in 6 of 6 months, totalling 138,475 kg at an assessable value of BDT 25,606,243. That is an average of BDT 185 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,184th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 12,938 kg | BDT 2,119,768 | BDT 164 |
| January 2026 | 43,999 kg | BDT 9,899,774 | BDT 225 |
| February 2026 | 11,399 kg | BDT 3,389,188 | BDT 297 |
| March 2026 | 32,164 kg | BDT 5,080,576 | BDT 158 |
| April 2026 | 20,176 kg | BDT 2,072,457 | BDT 103 |
| May 2026 | 17,799 kg | BDT 3,044,480 | BDT 171 |
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 64.25%, 22090000 sits below that average by 393.14 percentage points. It is the 24th 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 3.17 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.