HS Code 42060010
Catgut
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 42060010 would be approximately BDT 28,730.00, because the Total Tax Incidence is 28.73% of the assessable value.
What these figures mean
Catgut is classified under HS code 42060010, which sits in heading 4206 (Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons) 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 1%, 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 28.73%, 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 December 2025, NBR recorded commercial imports under 42060010 in 1 of 6 months, totalling 230 kg at an assessable value of BDT 144,037. That is an average of BDT 626 per kilogram — useful as a rough check on whether a declared value looks plausible. In December 2025 it was the 3,542nd largest of 4,219 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 230 kg | BDT 144,037 | BDT 626 |
Import figures: NBR Import Statements (IM-4 commercial), 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 28.73%, 42060010 sits below that average by 48.1 percentage points. It is the 21st 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 32.35 points.
Within heading 4206 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.