HS Code 40149000
Hygienic Or Pharmaceutical Articles Of Vulcanized Rubber, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 40149000 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Hygienic Or Pharmaceutical Articles Of Vulcanized Rubber, Nes is classified under HS code 40149000, which sits in heading 4014 (Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber) of chapter 40 (Rubber and articles thereof).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 5%, 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 33.63%, 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 40149000 in 6 of 6 months, totalling 241,213 kg at an assessable value of BDT 53,310,646. That is an average of BDT 221 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,025th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 69,133 kg | BDT 12,353,903 | BDT 179 |
| January 2026 | 66,094 kg | BDT 19,209,777 | BDT 291 |
| February 2026 | 51,738 kg | BDT 10,860,343 | BDT 210 |
| March 2026 | 34,250 kg | BDT 5,083,323 | BDT 148 |
| April 2026 | 10,750 kg | BDT 1,669,045 | BDT 155 |
| May 2026 | 9,248 kg | BDT 4,134,255 | BDT 447 |
Bonded imports. A further 1,797 kg worth BDT 10,312,443 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 16.2% 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 40 contains 88 tariff lines, averaging 46.41%. At 33.63%, 40149000 sits below that average by 12.78 percentage points. It is the 58th 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 27.45 points.
Within heading 4014 alone, rates run from 12.5% to 33.63% across 2 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.