HS Code 42010000
Saddlery And Harness For Any Animal, Of Any Material
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 42010000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Saddlery And Harness For Any Animal, Of Any Material is classified under HS code 42010000, which sits in heading 4201 (Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like) of any material) of chapter 42 (Articles of leather; saddlery and harness; travel goods, handbags; articles of animal gut).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 64.25%, 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 42010000 in 6 of 6 months, totalling 19,858 kg at an assessable value of BDT 5,481,151. That is an average of BDT 276 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,888th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 6,824 kg | BDT 2,209,790 | BDT 324 |
| January 2026 | 4,134 kg | BDT 1,294,549 | BDT 313 |
| February 2026 | 1,576 kg | BDT 592,621 | BDT 376 |
| March 2026 | 1,861 kg | BDT 517,807 | BDT 278 |
| April 2026 | 2,097 kg | BDT 329,051 | BDT 157 |
| May 2026 | 3,366 kg | BDT 537,333 | BDT 160 |
Import figures: NBR Import Statements (IM-4 commercial), 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 42 contains 22 tariff lines, averaging 76.83%. At 64.25%, 42010000 sits below that average by 12.58 percentage points. It is the 15th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 3.17 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.