HS Code 41151000
COMPOSITION LEATHER WITH A BASIS OF LEAHTER OR LEATHER FIBR,IN SLABS...
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 41151000 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
COMPOSITION LEATHER WITH A BASIS OF LEAHTER OR LEATHER FIBR,IN SLABS... is classified under HS code 41151000, which sits in heading 4115 (Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, in rolls or not; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour) 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 41151000 in 6 of 6 months, totalling 181,277 kg at an assessable value of BDT 15,096,489. That is an average of BDT 83 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,440th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1 kg | BDT 1,252 | BDT 1,252 |
| January 2026 | 52,989 kg | BDT 5,112,436 | BDT 96 |
| February 2026 | 50,476 kg | BDT 4,059,147 | BDT 80 |
| March 2026 | 31,978 kg | BDT 2,981,153 | BDT 93 |
| April 2026 | 15,572 kg | BDT 1,224,783 | BDT 79 |
| May 2026 | 30,261 kg | BDT 1,717,718 | BDT 57 |
Bonded imports. A further 166,717 kg worth BDT 188,834,894 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 92.6% 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%, 41151000 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.