HS Code 23099090
OTH..Preparations of a kind used in animal feeding. ,OTHER
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 23099090 would be approximately BDT 20,250.00, because the Total Tax Incidence is 20.25% of the assessable value.
What these figures mean
OTH..Preparations of a kind used in animal feeding. ,OTHER is classified under HS code 23099090, 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 0%, Advance Income Tax of 2%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 20.25%, 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 23099090 in 6 of 6 months, totalling 68,823,728 kg at an assessable value of BDT 10,852,636,482. That is an average of BDT 158 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 43rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 12,589,071 kg | BDT 2,060,300,074 | BDT 164 |
| January 2026 | 10,167,741 kg | BDT 1,760,650,584 | BDT 173 |
| February 2026 | 10,232,505 kg | BDT 1,674,115,784 | BDT 164 |
| March 2026 | 13,237,333 kg | BDT 2,059,747,944 | BDT 156 |
| April 2026 | 13,845,300 kg | BDT 1,939,981,207 | BDT 140 |
| May 2026 | 8,751,778 kg | BDT 1,357,840,889 | BDT 155 |
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 20.25%, 23099090 sits above that average by 0.29 percentage points. It is the 11th 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 40.83 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.