HS Code 23091000
Dog Or Cat Food, Put Up For Retail Sale
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 23091000 would be approximately BDT 80,180.00, because the Total Tax Incidence is 80.18% of the assessable value.
What these figures mean
Dog Or Cat Food, Put Up For Retail Sale is classified under HS code 23091000, which sits in heading 2309 (Preparations of a kind used in animal feeding) 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 25%, Supplementary Duty of 10%, 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 80.18%, 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 23091000 in 6 of 6 months, totalling 2,219,556 kg at an assessable value of BDT 246,792,427. That is an average of BDT 111 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 870th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 486,372 kg | BDT 62,149,104 | BDT 128 |
| January 2026 | 408,296 kg | BDT 51,858,000 | BDT 127 |
| February 2026 | 319,324 kg | BDT 42,035,474 | BDT 132 |
| March 2026 | 148,702 kg | BDT 19,052,417 | BDT 128 |
| April 2026 | 398,526 kg | BDT 37,580,133 | BDT 94 |
| May 2026 | 458,336 kg | BDT 34,117,299 | BDT 74 |
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 80.18%, 23091000 sits above that average by 60.22 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 19.1 points.
Within heading 2309 alone, rates run from 14.88% to 80.18% across 12 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.
This line carries supplementary duty of 10%. 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.