HS Code 23099021
Vitamin or mineral or amino acid or their combination (feed grade)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 23099021 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Vitamin or mineral or amino acid or their combination (feed grade) is classified under HS code 23099021, 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 10%, 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 39.75%, 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 April 2026, NBR recorded commercial imports under 23099021 in 5 of 6 months, totalling 23,626 kg at an assessable value of BDT 4,788,186. That is an average of BDT 203 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 3,884th largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 231 kg | BDT 212,267 | BDT 919 |
| January 2026 | 3,163 kg | BDT 1,537,966 | BDT 486 |
| February 2026 | 36 kg | BDT 13,518 | BDT 376 |
| March 2026 | 20,155 kg | BDT 3,017,070 | BDT 150 |
| April 2026 | 41 kg | BDT 7,365 | BDT 180 |
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 39.75%, 23099021 sits above that average by 19.79 percentage points. It is the 2nd 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 21.33 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.
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.