HS Code 42031000
Articles Of Apparel Of Leather Or Of Composite Leather
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 42031000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Articles Of Apparel Of Leather Or Of Composite Leather is classified under HS code 42031000, which sits in heading 4203 (Articles of apparel and clothing accessories, of leather or of composition leather) 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 42031000 in 6 of 6 months, totalling 2,554 kg at an assessable value of BDT 1,382,644. That is an average of BDT 541 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,595th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 744 kg | BDT 334,386 | BDT 449 |
| January 2026 | 23 kg | BDT 35,947 | BDT 1,563 |
| February 2026 | 95 kg | BDT 156,904 | BDT 1,652 |
| March 2026 | 1,037 kg | BDT 616,669 | BDT 595 |
| April 2026 | 627 kg | BDT 211,452 | BDT 337 |
| May 2026 | 28 kg | BDT 27,286 | BDT 975 |
Bonded imports. A further 7,041 kg worth BDT 41,609,752 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 96.8% 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 42 contains 22 tariff lines, averaging 76.83%. At 64.25%, 42031000 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.
Within heading 4203 alone, rates run from 39.75% to 96.1% across 5 lines. Classification inside a single heading can change the bill substantially, so confirm the eight-digit code rather than working from the four-digit heading.
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.