HS Code 44191100
Bread boards, chopping boards and similar boards
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 44191100 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Bread boards, chopping boards and similar boards is classified under HS code 44191100, which sits in heading 4419 (Tableware and kitchenware, 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 44191100 in 6 of 6 months, totalling 26,088 kg at an assessable value of BDT 5,819,022. That is an average of BDT 223 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,585th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 2,070 kg | BDT 536,993 | BDT 259 |
| January 2026 | 5,158 kg | BDT 1,291,686 | BDT 250 |
| February 2026 | 566 kg | BDT 141,323 | BDT 250 |
| March 2026 | 8,621 kg | BDT 2,156,041 | BDT 250 |
| April 2026 | 2,112 kg | BDT 434,425 | BDT 206 |
| May 2026 | 7,561 kg | BDT 1,258,554 | BDT 166 |
Bonded imports. A further 5 kg worth BDT 31 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 0.0% 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 64.25%, 44191100 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.
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.