HS Code 41053000
IN THE DRY STATE (CRUST)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 41053000 would be approximately BDT 17,880.00, because the Total Tax Incidence is 17.88% of the assessable value.
What these figures mean
IN THE DRY STATE (CRUST) is classified under HS code 41053000, which sits in heading 4105 (Tanned or crust skins of sheep and lambs, without wool 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 January 2026 and May 2026, NBR recorded commercial imports under 41053000 in 2 of 6 months, totalling 1,239 kg at an assessable value of BDT 4,005,649. That is an average of BDT 3,233 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,767th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| January 2026 | 989 kg | BDT 3,267,148 | BDT 3,303 |
| May 2026 | 250 kg | BDT 738,501 | BDT 2,954 |
Bonded imports. A further 2,769 kg worth BDT 12,216,609 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 75.3% 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 41 contains 43 tariff lines, averaging 21.38%. At 17.88%, 41053000 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.