HS Code 42032100
Gloves,Mittens & Mitts For Use In Sports,Of Leather Or Of Composite Leathr
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 42032100 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Gloves,Mittens & Mitts For Use In Sports,Of Leather Or Of Composite Leathr is classified under HS code 42032100, 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 10%, 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 39.75%, 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 42032100 in 6 of 6 months, totalling 29,726 kg at an assessable value of BDT 7,576,231. That is an average of BDT 255 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,896th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 3,815 kg | BDT 1,061,859 | BDT 278 |
| January 2026 | 3,815 kg | BDT 1,119,713 | BDT 294 |
| February 2026 | 11,605 kg | BDT 3,040,361 | BDT 262 |
| March 2026 | 2,190 kg | BDT 627,645 | BDT 287 |
| April 2026 | 5,146 kg | BDT 1,203,094 | BDT 234 |
| May 2026 | 3,155 kg | BDT 523,559 | BDT 166 |
Bonded imports. A further 1 kg worth BDT 23,810 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 39.75%, 42032100 sits below that average by 37.08 percentage points. It is the 17th 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 21.33 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.