HS Code 31010000

Animal Or Vegetable Fertilizers

CD0%

SD0%

VAT0%

AIT0%

RD0%

AT0%

TTI—

This line carries a specific duty. The published tariff gives no single Total Tax Incidence percentage for 31010000, because the duty is charged as a fixed amount per unit of quantity (for example Taka per metric tonne) rather than as a percentage of value. Confirm the unit of measurement and the current rate with NBR before calculating.

What these figures mean

Animal Or Vegetable Fertilizers is classified under HS code 31010000, which sits in heading 3101 (Fertilizers; animal or vegetable, whether or not mixed together or chemically treated; fertilizers produced by the mixing or chemical treatment of animal or vegetable products) of chapter 31 (Fertilisers).

Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 0%, Supplementary Duty of 0%, VAT of 0%, Advance Income Tax of 0%, Regulatory Duty of 0% and Advance Tax of 0%.

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 31010000 in 5 of 6 months, totalling 152,023 kg at an assessable value of BDT 80,556,089. That is an average of BDT 530 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,828th largest of 4,066 tariff lines by assessable value.

Month	Net weight	Assessable value	Per kg
December 2025	88,001 kg	BDT 46,644,327	BDT 530
February 2026	64,000 kg	BDT 33,901,041	BDT 530
March 2026	3 kg	BDT 2,236	BDT 745
April 2026	14 kg	BDT 3,682	BDT 263
May 2026	5 kg	BDT 4,803	BDT 961

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

This is one of 58 specific-duty lines in the 7,469-line tariff. They are concentrated in a few chapters — passenger baggage, steel, fertiliser and sugar — and are the only lines for which no Total Tax Incidence percentage can be published.

The ad-valorem lines in chapter 31 average 14.63%, but that figure cannot be compared with the amounts above, which are sums of money per unit rather than rates.