HS Code 44209000
Wood Marquetry, Inlaid Wood; Caskets & Cases For Jewellery/Cutlery Of Wood
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 44209000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Wood Marquetry, Inlaid Wood; Caskets & Cases For Jewellery/Cutlery Of Wood is classified under HS code 44209000, 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 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 44209000 in 6 of 6 months, totalling 3,686 kg at an assessable value of BDT 1,049,048. That is an average of BDT 285 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,224th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,535 kg | BDT 275,096 | BDT 179 |
| January 2026 | 641 kg | BDT 303,636 | BDT 474 |
| February 2026 | 676 kg | BDT 217,234 | BDT 321 |
| March 2026 | 105 kg | BDT 45,447 | BDT 433 |
| April 2026 | 152 kg | BDT 59,162 | BDT 389 |
| May 2026 | 577 kg | BDT 148,473 | BDT 257 |
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 64.25%, 44209000 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.
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.
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.