HS Code 44189200
Engineered structural timber products : Cellular wood panels
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 44189200 would be approximately BDT 73,440.00, because the Total Tax Incidence is 73.44% of the assessable value.
What these figures mean
Engineered structural timber products : Cellular wood panels is classified under HS code 44189200, which sits in heading 4418 (Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes) 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 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 73.44%, 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 January 2026, NBR recorded commercial imports under 44189200 in 1 of 6 months, totalling 150 kg at an assessable value of BDT 43,586. That is an average of BDT 291 per kilogram — useful as a rough check on whether a declared value looks plausible. In January 2026 it was the 3,724th largest of 4,179 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| January 2026 | 150 kg | BDT 43,586 | BDT 291 |
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 73.44%, 44189200 sits above that average by 25.67 percentage points. It is the 36th 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 12.36 points.
Within heading 4418 alone, rates run from 73.44% to 80.18% across 18 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.