HS Code 46021900
Basketwork, wickerwork and other articles?Of vegetable materials Excl. bamboo
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 46021900 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Basketwork, wickerwork and other articles?Of vegetable materials Excl. bamboo is classified under HS code 46021900, which sits in heading 4602 (Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading no. 4601; articles of loofah) 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 May 2026, NBR recorded commercial imports under 46021900 in 6 of 6 months, totalling 432 kg at an assessable value of BDT 376,288. That is an average of BDT 871 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 4,025th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 180 kg | BDT 183,173 | BDT 1,018 |
| January 2026 | 144 kg | BDT 162,389 | BDT 1,128 |
| February 2026 | 26 kg | BDT 16,147 | BDT 621 |
| March 2026 | 22 kg | BDT 11,263 | BDT 512 |
| April 2026 | 60 kg | BDT 2,700 | BDT 45 |
| May 2026 | 0 kg | BDT 616 | — |
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 46 contains 11 tariff lines, averaging 39.75%. At 39.75%, 46021900 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.