HS Code 42034000
OTHER CLOTHING ACCESSORIES
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 42034000 would be approximately BDT 96,100.00, because the Total Tax Incidence is 96.1% of the assessable value.
What these figures mean
OTHER CLOTHING ACCESSORIES is classified under HS code 42034000, 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 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 42034000 in 6 of 6 months, totalling 1,137 kg at an assessable value of BDT 920,247. That is an average of BDT 809 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,284th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 248 kg | BDT 173,492 | BDT 700 |
| January 2026 | 25 kg | BDT 62,230 | BDT 2,489 |
| February 2026 | 66 kg | BDT 119,302 | BDT 1,808 |
| March 2026 | 161 kg | BDT 76,269 | BDT 474 |
| April 2026 | 20 kg | BDT 369,567 | BDT 18,478 |
| May 2026 | 617 kg | BDT 119,387 | BDT 193 |
Bonded imports. A further 205,662 kg worth BDT 1,037,500,005 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 over 99.9% 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 96.1%, 42034000 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.
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.
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.