HS Code 44170000
Tools, tool bodies, tool handles, broom or brush bodies.lasts and trees, of wood.
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 44170000 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Tools, tool bodies, tool handles, broom or brush bodies.lasts and trees, of wood. is classified under HS code 44170000, which sits in heading 4417 (Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, 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 5%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 33.63%, 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 44170000 in 6 of 6 months, totalling 175,742 kg at an assessable value of BDT 8,502,704. That is an average of BDT 48 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,111th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 14,367 kg | BDT 749,797 | BDT 52 |
| January 2026 | 35,813 kg | BDT 1,802,170 | BDT 50 |
| February 2026 | 60,227 kg | BDT 3,038,923 | BDT 50 |
| March 2026 | 26,652 kg | BDT 1,368,204 | BDT 51 |
| April 2026 | 33,806 kg | BDT 1,298,059 | BDT 38 |
| May 2026 | 4,877 kg | BDT 245,551 | BDT 50 |
Bonded imports. A further 74,254 kg worth BDT 23,361,806 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 73.3% 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 33.63%, 44170000 sits below that average by 14.14 percentage points. It is the 70th 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 27.45 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.