HS Code 43031000
Articles Of Apparel And Clothing Accessories Of Furskins
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 43031000 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 And Clothing Accessories Of Furskins is classified under HS code 43031000, which sits in heading 4303 (Articles of apparel, clothing accessories and other articles of furskin) of chapter 43 (Furskins and artificial fur; manufactures thereof).
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 April 2026 and April 2026, NBR recorded commercial imports under 43031000 in 1 of 6 months, totalling 20 kg at an assessable value of BDT 12,274. That is an average of BDT 614 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 3,832nd largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| April 2026 | 20 kg | BDT 12,274 | BDT 614 |
Bonded imports. A further 554 kg worth BDT 995,510 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 98.8% 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 43 contains 12 tariff lines, averaging 43.9%. At 64.25%, 43031000 sits above that average by 20.35 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 3.17 points.
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.