HS Code 41139000
LEATHR FUTHER PREPARED AFTER TUNNING OF CRUSTING,INCL PARCHMETN-DRSED..NES
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 41139000 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
LEATHR FUTHER PREPARED AFTER TUNNING OF CRUSTING,INCL PARCHMETN-DRSED..NES is classified under HS code 41139000, which sits in heading 4113 (Leather further prepared after tanning or crusting, including parchment-dressed leather, of animals (other than ovine), without wool or hair 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 41139000 in 6 of 6 months, totalling 92 kg at an assessable value of BDT 81,129. That is an average of BDT 882 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,605th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 5 kg | BDT 15,416 | BDT 3,083 |
| January 2026 | 1 kg | BDT 7,198 | BDT 7,198 |
| February 2026 | 2 kg | BDT 2,095 | BDT 1,048 |
| March 2026 | 9 kg | BDT 5,384 | BDT 598 |
| April 2026 | 26 kg | BDT 25,404 | BDT 977 |
| May 2026 | 49 kg | BDT 25,632 | BDT 523 |
Bonded imports. A further 41,659 kg worth BDT 62,293,541 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 99.9% 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%, 41139000 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.