HS Code 23033000
Brewing Or Distilling Dregs And Waste
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 23033000 would be approximately BDT 27,500.00, because the Total Tax Incidence is 27.5% of the assessable value.
What these figures mean
Brewing Or Distilling Dregs And Waste is classified under HS code 23033000, which sits in heading 2303 (Residues of starch manufacture, similar residues; beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets) 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 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 27.5%, 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 23033000 in 6 of 6 months, totalling 160,910,455 kg at an assessable value of BDT 8,136,490,477. That is an average of BDT 51 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 75th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 21,501,963 kg | BDT 1,331,164,684 | BDT 62 |
| January 2026 | 25,463,616 kg | BDT 1,427,409,682 | BDT 56 |
| February 2026 | 23,555,405 kg | BDT 1,371,887,989 | BDT 58 |
| March 2026 | 34,745,455 kg | BDT 2,004,079,536 | BDT 58 |
| April 2026 | 30,053,621 kg | BDT 1,074,807,659 | BDT 36 |
| May 2026 | 25,590,395 kg | BDT 927,140,927 | BDT 36 |
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 27.5%, 23033000 sits above that average by 7.54 percentage points. It is the 9th 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 33.58 points.
Within heading 2303 alone, rates run from 9.5% to 27.5% across 3 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.