HS Code 23012090
Flours, meals and pellets, of fish or of crustaceansàExcl.wrapped/canned upto 2.5 kg
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 23012090 would be approximately BDT 5,000.00, because the Total Tax Incidence is 5% of the assessable value.
What these figures mean
Flours, meals and pellets, of fish or of crustaceansàExcl.wrapped/canned upto 2.5 kg is classified under HS code 23012090, which sits in heading 2301 (Flours, meal and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves) of chapter 23 (Residues and waste from the food industries; prepared animal fodder).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 0%, Supplementary Duty of 0%, VAT of 0%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 0%. Combined, these produce a Total Tax Incidence of 5%, 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 23012090 in 2 of 6 months, totalling 1 kg at an assessable value of BDT 1,493. That is an average of BDT 1,493 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 4,025th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1 kg | BDT 877 | BDT 877 |
| May 2026 | 0 kg | BDT 616 | — |
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 23 contains 36 tariff lines, averaging 19.96%. At 5%, 23012090 sits below that average by 14.96 percentage points. It is the 33rd most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is cheaper than the typical import by 56.08 points.
Within heading 2301 alone, rates run from 5% to 12.5% across 4 lines. Classification inside a single heading can change the bill substantially, so confirm the eight-digit code rather than working from the four-digit heading.
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.