HS Code 44042000
Non-Coniferous Hoopwood; Split Poles, Etc; Wooden Sticks, Etc; Chipwood
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 44042000 would be approximately BDT 17,880.00, because the Total Tax Incidence is 17.88% of the assessable value.
What these figures mean
Non-Coniferous Hoopwood; Split Poles, Etc; Wooden Sticks, Etc; Chipwood is classified under HS code 44042000, which sits in heading 4404 (Hoopwood; split poles; piles, pickets, stakes of wood, pointed, not sawn lengthwise; wooden sticks, roughly trimmed, not turned, bent, etc., suitable for walking sticks, umbrellas, tool handles, etc.) 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 7.5%. Combined, these produce a Total Tax Incidence of 17.88%, 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 44042000 in 5 of 6 months, totalling 73 kg at an assessable value of BDT 54,870. That is an average of BDT 752 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,818th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 46 kg | BDT 26,344 | BDT 573 |
| February 2026 | 22 kg | BDT 11,641 | BDT 529 |
| March 2026 | 1 kg | BDT 7,049 | BDT 7,049 |
| April 2026 | 2 kg | BDT 4,910 | BDT 2,455 |
| May 2026 | 2 kg | BDT 4,926 | BDT 2,463 |
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 17.88%, 44042000 sits below that average by 29.89 percentage points. It is the 112th 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 43.2 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.