HS Code 44013100
Wood pellets
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 44013100 would be approximately BDT 10,000.00, because the Total Tax Incidence is 10% of the assessable value.
What these figures mean
Wood pellets is classified under HS code 44013100, which sits in heading 4401 (Fuel wood, in logs, billets, twigs, faggots or similar forms; wood in chip or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms) of chapter 44 (Wood and articles of wood; wood charcoal).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 5%, Supplementary Duty of 0%, VAT of 0%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 0%. Combined, these produce a Total Tax Incidence of 10%, 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 April 2026, NBR recorded commercial imports under 44013100 in 5 of 6 months, totalling 253 kg at an assessable value of BDT 509,442. That is an average of BDT 2,014 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 3,463rd largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 24 kg | BDT 10,272 | BDT 428 |
| January 2026 | 64 kg | BDT 39,695 | BDT 620 |
| February 2026 | 82 kg | BDT 40,174 | BDT 490 |
| March 2026 | 6 kg | BDT 312,729 | BDT 52,122 |
| April 2026 | 77 kg | BDT 106,572 | BDT 1,384 |
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 44 contains 135 tariff lines, averaging 47.77%. At 10%, 44013100 sits below that average by 37.77 percentage points. It is the 118th 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 51.08 points.
Within heading 4401 alone, rates run from 10% to 33.63% across 9 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.