HS Code 45019000
Waste Cork; Crushed, Granulated Or Ground Cork
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 45019000 would be approximately BDT 15,000.00, because the Total Tax Incidence is 15% of the assessable value.
What these figures mean
Waste Cork; Crushed, Granulated Or Ground Cork is classified under HS code 45019000, which sits in heading 4501 (Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork) of chapter 45 (Cork and articles of cork).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 10%, Supplementary Duty of 0%, VAT of 0%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 0%. Combined, these produce a Total Tax Incidence of 15%, 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 January 2026 and May 2026, NBR recorded commercial imports under 45019000 in 5 of 6 months, totalling 2,531 kg at an assessable value of BDT 3,099,533. That is an average of BDT 1,225 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,089th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| January 2026 | 80 kg | BDT 280,562 | BDT 3,507 |
| February 2026 | 524 kg | BDT 742,566 | BDT 1,417 |
| March 2026 | 914 kg | BDT 862,096 | BDT 943 |
| April 2026 | 513 kg | BDT 949,547 | BDT 1,851 |
| May 2026 | 500 kg | BDT 264,762 | BDT 530 |
Bonded imports. A further 433 kg worth BDT 952,363 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 23.5% 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 45 contains 7 tariff lines, averaging 32.68%. At 15%, 45019000 sits below that average by 17.68 percentage points. It is the 6th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is cheaper than the typical import by 46.08 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.