HS Code 23025000
Brans, Sharps And Other Residues Of Leguminous Plants
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 23025000 would be approximately BDT 9,500.00, because the Total Tax Incidence is 9.5% of the assessable value.
What these figures mean
Brans, Sharps And Other Residues Of Leguminous Plants is classified under HS code 23025000, which sits in heading 2302 (Bran, sharps and other residues; whether or not in the form of pellets derived from the sifting, milling or other working of cereals or of leguminous plants) 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 2%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 9.5%, 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 23025000 in 6 of 6 months, totalling 20,401,189 kg at an assessable value of BDT 947,734,280. That is an average of BDT 46 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 369th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 2,243,067 kg | BDT 107,113,523 | BDT 48 |
| January 2026 | 2,809,493 kg | BDT 135,751,290 | BDT 48 |
| February 2026 | 3,536,355 kg | BDT 172,615,271 | BDT 49 |
| March 2026 | 4,502,645 kg | BDT 219,756,687 | BDT 49 |
| April 2026 | 4,256,720 kg | BDT 180,871,785 | BDT 42 |
| May 2026 | 3,052,909 kg | BDT 131,625,724 | BDT 43 |
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 9.5%, 23025000 sits below that average by 10.46 percentage points. It is the 27th 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 51.58 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.