HS Code 42050090
Other articles of leather or of composition leather, NES
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 42050090 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Other articles of leather or of composition leather, NES is classified under HS code 42050090, which sits in heading 4205 (Leather or composition leather articles n.e.c. in chapter 42) 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 42050090 in 6 of 6 months, totalling 5,222 kg at an assessable value of BDT 4,052,695. That is an average of BDT 776 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,033rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,619 kg | BDT 1,422,642 | BDT 879 |
| January 2026 | 668 kg | BDT 433,106 | BDT 648 |
| February 2026 | 2,270 kg | BDT 1,350,097 | BDT 595 |
| March 2026 | 166 kg | BDT 501,255 | BDT 3,020 |
| April 2026 | 290 kg | BDT 23,995 | BDT 83 |
| May 2026 | 209 kg | BDT 321,600 | BDT 1,539 |
Bonded imports. A further 71,405 kg worth BDT 86,891,282 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 95.5% 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 39.75%, 42050090 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 4205 alone, rates run from 28.73% to 39.75% across 2 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.