HS Code 44191200
Chopsticks
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 44191200 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Chopsticks is classified under HS code 44191200, 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 44191200 in 6 of 6 months, totalling 5,688 kg at an assessable value of BDT 805,994. That is an average of BDT 142 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,603rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 3,384 kg | BDT 428,967 | BDT 127 |
| January 2026 | 1,422 kg | BDT 235,969 | BDT 166 |
| February 2026 | 524 kg | BDT 75,573 | BDT 144 |
| March 2026 | 203 kg | BDT 39,127 | BDT 193 |
| April 2026 | 3 kg | BDT 368 | BDT 123 |
| May 2026 | 152 kg | BDT 25,990 | BDT 171 |
Bonded imports. A further 405 kg worth BDT 89,780 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 10.0% 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%, 44191200 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.