HS Code 41041110
Tanned or...,in the wet state (including wet-blue) full grains,.......Split leather
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 41041110 would be approximately BDT 17,880.00, because the Total Tax Incidence is 17.88% of the assessable value.
What these figures mean
Tanned or...,in the wet state (including wet-blue) full grains,.......Split leather is classified under HS code 41041110, which sits in heading 4104 (Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared) 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 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 17.88%, 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 41041110 in 6 of 6 months, totalling 26,111 kg at an assessable value of BDT 1,828,457. That is an average of BDT 70 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,639th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 64 kg | BDT 51,795 | BDT 809 |
| January 2026 | 32 kg | BDT 22,905 | BDT 716 |
| February 2026 | 25,910 kg | BDT 1,683,351 | BDT 65 |
| March 2026 | 34 kg | BDT 18,720 | BDT 551 |
| April 2026 | 48 kg | BDT 29,581 | BDT 616 |
| May 2026 | 23 kg | BDT 22,105 | BDT 961 |
Bonded imports. A further 105,564 kg worth BDT 51,114,569 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 96.5% 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 17.88%, 41041110 sits below that average by 3.5 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 cheaper than the typical import by 43.2 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.