HS Code 41022900
Raw Skins Of Sheep Or Lambs, Without Wool, Not Pickled, Not Tanned
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 41022900 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, Without Wool, Not Pickled, Not Tanned is classified under HS code 41022900, 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 May 2026 and May 2026, NBR recorded commercial imports under 41022900 in 1 of 6 months, totalling 1,704 kg at an assessable value of BDT 268,208. That is an average of BDT 157 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,088th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| May 2026 | 1,704 kg | BDT 268,208 | BDT 157 |
Bonded imports. A further 20,544 kg worth BDT 3,435,661 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. That is 92.8% of everything imported under this code. In practice this line is an export input rather than a product entering the domestic market, so the duty rates above apply to only a small fraction of the trade.
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 41 contains 43 tariff lines, averaging 21.38%. At 7%, 41022900 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.