HS Code 41021000
Raw Skins Of Sheep Or Lambs, With Wool On
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 41021000 would be approximately BDT 7,000.00, because the Total Tax Incidence is 7% of the assessable value.
What these figures mean
Raw Skins Of Sheep Or Lambs, With Wool On is classified under HS code 41021000, which sits in heading 4102 (Raw skins of sheep or lambs (fresh, salted, dried, limed, pickled or otherwise preserved, but not further prepared), whether or not with wool on or split) of chapter 41 (Raw hides and skins (other than furskins) and leather).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 5%, Supplementary Duty of 0%, VAT of 0%, Advance Income Tax of 2%, Regulatory Duty of 0% and Advance Tax of 0%. Combined, these produce a Total Tax Incidence of 7%, 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 41021000 in 6 of 6 months, totalling 17,180 kg at an assessable value of BDT 9,917,867. That is an average of BDT 577 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,682nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 177 kg | BDT 139,075 | BDT 786 |
| January 2026 | 4,238 kg | BDT 3,019,999 | BDT 713 |
| February 2026 | 2,692 kg | BDT 2,039,040 | BDT 757 |
| March 2026 | 3,600 kg | BDT 2,470,721 | BDT 686 |
| April 2026 | 4,371 kg | BDT 1,296,469 | BDT 297 |
| May 2026 | 2,102 kg | BDT 952,563 | BDT 453 |
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 41 contains 43 tariff lines, averaging 21.38%. At 7%, 41021000 sits below that average by 14.38 percentage points. It is the 39th 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 54.08 points.
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.