HS Code 24012000
Tobacco, Partly Or Wholly Stemmed/Stripped
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 24012000 would be approximately BDT 223,500.00, because the Total Tax Incidence is 223.5% of the assessable value.
What these figures mean
Tobacco, Partly Or Wholly Stemmed/Stripped is classified under HS code 24012000, which sits in heading 2401 (Tobacco, unmanufactured; tobacco refuse) of chapter 24 (Tobacco and manufactured tobacco substitutes).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 100%, 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 223.5%, 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 24012000 in 5 of 6 months, totalling 66,142 kg at an assessable value of BDT 66,601,757. That is an average of BDT 1,007 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,329th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 23,750 kg | BDT 32,781,067 | BDT 1,380 |
| January 2026 | 1 kg | BDT 15,030 | BDT 15,030 |
| February 2026 | 0 kg | BDT 1,253 | — |
| April 2026 | 23,102 kg | BDT 31,555,169 | BDT 1,366 |
| May 2026 | 19,289 kg | BDT 2,249,238 | BDT 117 |
Bonded imports. A further 60,974 kg worth BDT 31,425,222 entered under the bonded-warehouse regime in the same period — goods brought in duty-free as inputs on the undertaking that they leave again as exports, which in Bangladesh overwhelmingly means ready-made garments. Bonded entries account for 32.1% of the total value imported under this code, the rest entering commercially.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), 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 24 contains 21 tariff lines, averaging 331.01%. At 223.5%, 24012000 sits below that average by 107.51 percentage points. It is the 16th 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 162.42 points.
This line carries supplementary duty of 100%. 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.