HS Code 44109000
Particle board,ori.strn board (OSB)&simi.board of wood?other organic bin. subst
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 44109000 would be approximately BDT 80,180.00, because the Total Tax Incidence is 80.18% of the assessable value.
What these figures mean
Particle board,ori.strn board (OSB)&simi.board of wood?other organic bin. subst is classified under HS code 44109000, which sits in heading 4410 (Particle board, oriented strand board (OSB) and similar board (e.g. waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances) of chapter 44 (Wood and articles of wood; wood charcoal).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 10%, 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 80.18%, 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 January 2026 and May 2026, NBR recorded commercial imports under 44109000 in 4 of 6 months, totalling 96 kg at an assessable value of BDT 14,264. That is an average of BDT 149 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,805th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| January 2026 | 1 kg | BDT 751 | BDT 751 |
| March 2026 | 32 kg | BDT 4,806 | BDT 150 |
| April 2026 | 26 kg | BDT 2,872 | BDT 110 |
| May 2026 | 37 kg | BDT 5,835 | BDT 158 |
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 80.18%, 44109000 sits above that average by 32.41 percentage points. It is the 4th 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 19.1 points.
Within heading 4410 alone, rates run from 80.18% to 96.1% across 4 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.
This line carries supplementary duty of 10%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.