HS Code 44219100
Of bamboo
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 44219100 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Of bamboo is classified under HS code 44219100, which sits in heading 4421 (Wooden articles n.e.c. in heading no. 4414 to 4420) 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 44219100 in 6 of 6 months, totalling 313,241 kg at an assessable value of BDT 31,145,730. That is an average of BDT 99 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,558th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 72,465 kg | BDT 8,033,207 | BDT 111 |
| January 2026 | 41,766 kg | BDT 4,018,260 | BDT 96 |
| February 2026 | 63,837 kg | BDT 5,839,625 | BDT 91 |
| March 2026 | 6,168 kg | BDT 788,923 | BDT 128 |
| April 2026 | 22,793 kg | BDT 2,511,017 | BDT 110 |
| May 2026 | 106,212 kg | BDT 9,954,698 | BDT 94 |
Bonded imports. A further 12,993 kg worth BDT 3,861,287 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 11.0% 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%, 44219100 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 4421 alone, rates run from 28.73% to 64.25% across 6 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.