HS Code 44151000
CASES,BOXES,CRATES,DRUMS AND SIMILAR PACKING;CABLE-DRUMS
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 44151000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
CASES,BOXES,CRATES,DRUMS AND SIMILAR PACKING;CABLE-DRUMS is classified under HS code 44151000, which sits in heading 4415 (Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of 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 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 December 2025 and May 2026, NBR recorded commercial imports under 44151000 in 6 of 6 months, totalling 11,254 kg at an assessable value of BDT 2,858,212. That is an average of BDT 254 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,126th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 2,084 kg | BDT 940,167 | BDT 451 |
| January 2026 | 1,193 kg | BDT 455,514 | BDT 382 |
| February 2026 | 516 kg | BDT 132,224 | BDT 256 |
| March 2026 | 1,297 kg | BDT 254,216 | BDT 196 |
| April 2026 | 3,915 kg | BDT 850,724 | BDT 217 |
| May 2026 | 2,249 kg | BDT 225,367 | BDT 100 |
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 64.25%, 44151000 sits above that average by 16.48 percentage points. It is the 42nd 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.
Within heading 4415 alone, rates run from 33.63% to 64.25% across 3 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.