HS Code 44201100
Statuettes and other ornaments : Of tropical wood
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 44201100 would be approximately BDT 88,750.00, because the Total Tax Incidence is 88.75% of the assessable value.
What these figures mean
Statuettes and other ornaments : Of tropical wood is classified under HS code 44201100, which sits in heading 4420 (Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles of wood; statuettes and other ornaments of wood; wooden articles of furniture not falling in chapter 94) 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 20%, 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 88.75%, 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 February 2026, NBR recorded commercial imports under 44201100 in 2 of 6 months, totalling 1,516 kg at an assessable value of BDT 236,605. That is an average of BDT 156 per kilogram — useful as a rough check on whether a declared value looks plausible. In February 2026 it was the 3,268th largest of 4,051 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 21 kg | BDT 1,551 | BDT 74 |
| February 2026 | 1,495 kg | BDT 235,054 | BDT 157 |
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 88.75%, 44201100 sits above that average by 40.98 percentage points. It is the 2nd 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 27.67 points.
Within heading 4420 alone, rates run from 64.25% to 88.75% 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.
This line carries supplementary duty of 20%. 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.