HS Code 41120000
LEATHER FURTHER PREPARED AFTER TANNING OR CRUSTING,INC.PARCHMENT DRESSED..
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 41120000 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
LEATHER FURTHER PREPARED AFTER TANNING OR CRUSTING,INC.PARCHMENT DRESSED.. is classified under HS code 41120000, which sits in heading 4112 (Leather further prepared after tanning or crusting, including parchment dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14) 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 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 41120000 in 6 of 6 months, totalling 2,061 kg at an assessable value of BDT 1,620,845. That is an average of BDT 786 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,801st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 334 kg | BDT 169,526 | BDT 508 |
| January 2026 | 482 kg | BDT 296,187 | BDT 614 |
| February 2026 | 207 kg | BDT 113,930 | BDT 550 |
| March 2026 | 212 kg | BDT 111,106 | BDT 524 |
| April 2026 | 434 kg | BDT 257,227 | BDT 593 |
| May 2026 | 392 kg | BDT 672,869 | BDT 1,717 |
Bonded imports. A further 127,065 kg worth BDT 259,188,744 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 99.4% 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 33.63%, 41120000 sits above that average by 12.25 percentage points. It is the 1st 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.
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.