HS Code 51040000
Garnetted stock of wool or of fine or coarse animal hair
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 51040000 would be approximately BDT 10,000.00, because the Total Tax Incidence is 10% of the assessable value.
What these figures mean
Garnetted stock of wool or of fine or coarse animal hair is classified under HS code 51040000, which sits in heading 5104 (Wool, or fine or coarse animal hair; garnetted stock) of chapter 51 (Wool, fine or coarse animal hair; horsehair yarn and woven fabric).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 5%, 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 10%, 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 51040000 in 6 of 6 months, totalling 7,333 kg at an assessable value of BDT 4,088,274. That is an average of BDT 558 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,906th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,567 kg | BDT 882,332 | BDT 563 |
| January 2026 | 1,491 kg | BDT 852,286 | BDT 572 |
| February 2026 | 1,388 kg | BDT 809,879 | BDT 583 |
| March 2026 | 2,044 kg | BDT 1,292,695 | BDT 632 |
| April 2026 | 831 kg | BDT 248,619 | BDT 299 |
| May 2026 | 12 kg | BDT 2,463 | BDT 205 |
Bonded imports. A further 494 kg worth BDT 1,228,552 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 23.1% 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 51 contains 38 tariff lines, averaging 36.9%. At 10%, 51040000 sits below that average by 26.9 percentage points. It is the 30th 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 51.08 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.