HS Code 46012900
Mats, matting and screens of vegetable materials, Excl. materials of bamboo &
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 46012900 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Mats, matting and screens of vegetable materials, Excl. materials of bamboo & is classified under HS code 46012900, which sits in heading 4601 (Plaits and similar products of plaiting materials, assembled into strips or not; plaiting materials, plaits and the like bound together in parallel strands or woven in sheet form, finished articles or not) of chapter 46 (Manufactures of straw, esparto or other plaiting materials; basketware and wickerwork).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 10%, Supplementary Duty of 0%, 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 39.75%, 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 46012900 in 2 of 6 months, totalling 20 kg at an assessable value of BDT 10,016. That is an average of BDT 501 per kilogram — useful as a rough check on whether a declared value looks plausible. In February 2026 it was the 3,876th largest of 4,051 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 8 kg | BDT 4,008 | BDT 501 |
| February 2026 | 12 kg | BDT 6,008 | BDT 501 |
Bonded imports. A further 2,631 kg worth BDT 8,957,593 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. That is 99.9% of everything imported under this code. In practice this line is an export input rather than a product entering the domestic market, so the duty rates above apply to only a small fraction of the trade.
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 46 contains 11 tariff lines, averaging 39.75%. At 39.75%, 46012900 sits almost exactly at that average. It is the 1st 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 21.33 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.