HS Code 42023900
Articles Normally Carried In Pocket Or Handbag, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 42023900 would be approximately BDT 96,100.00, because the Total Tax Incidence is 96.1% of the assessable value.
What these figures mean
Articles Normally Carried In Pocket Or Handbag, Nes is classified under HS code 42023900, which sits in heading 4202 (Trunks; suit, camera, jewellery, cutlery cases; travel, tool, similar bags; wholly or mainly covered by leather, composition leather, plastic sheeting, textile materials, vulcanised fibre, paperboard) 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 20%, 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 96.1%, 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 42023900 in 6 of 6 months, totalling 84,056 kg at an assessable value of BDT 17,832,181. That is an average of BDT 212 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,841st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 14,897 kg | BDT 3,698,893 | BDT 248 |
| January 2026 | 9,988 kg | BDT 2,873,587 | BDT 288 |
| February 2026 | 2,098 kg | BDT 547,685 | BDT 261 |
| March 2026 | 9,654 kg | BDT 2,657,945 | BDT 275 |
| April 2026 | 11,379 kg | BDT 2,015,587 | BDT 177 |
| May 2026 | 36,040 kg | BDT 6,038,484 | BDT 168 |
Bonded imports. A further 45 kg worth BDT 61,069 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 0.3% 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 42 contains 22 tariff lines, averaging 76.83%. At 96.1%, 42023900 sits above that average by 19.27 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 dearer than the typical import by 35.02 points.
This line carries supplementary duty of 20%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.