HS Code 44123900
Other, with both outer plies of coniferous wood
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 44123900 would be approximately BDT 80,180.00, because the Total Tax Incidence is 80.18% of the assessable value.
What these figures mean
Other, with both outer plies of coniferous wood is classified under HS code 44123900, which sits in heading 4412 (Plywood, veneered panels and similar laminated wood) 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 December 2025 and May 2026, NBR recorded commercial imports under 44123900 in 6 of 6 months, totalling 1,877,867 kg at an assessable value of BDT 71,269,026. That is an average of BDT 38 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,797th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 312,760 kg | BDT 13,549,227 | BDT 43 |
| January 2026 | 387,755 kg | BDT 16,488,683 | BDT 43 |
| February 2026 | 293,800 kg | BDT 12,918,518 | BDT 44 |
| March 2026 | 199,562 kg | BDT 8,268,458 | BDT 41 |
| April 2026 | 483,690 kg | BDT 13,511,713 | BDT 28 |
| May 2026 | 200,300 kg | BDT 6,532,427 | BDT 33 |
Bonded imports. A further 168,457 kg worth BDT 11,315,532 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. Bonded entries account for 13.7% of the total value imported under this code, the rest entering commercially.
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 44 contains 135 tariff lines, averaging 47.77%. At 80.18%, 44123900 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.
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.