HS Code 52010000
Cotton, Not Carded Or Combed
What these figures mean
Cotton, Not Carded Or Combed is classified under HS code 52010000, which sits in heading 5201 (Cotton; not carded or combed) of chapter 52 (Cotton).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 0%, Supplementary Duty of 0%, VAT of 0%, Advance Income Tax of 0%, Regulatory Duty of 0% and Advance Tax of 0%.
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 52010000 in 6 of 6 months, totalling 794,539,084 kg at an assessable value of BDT 189,731,754,690. That is an average of BDT 239 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 125,436,504 kg | BDT 31,487,334,595 | BDT 251 |
| January 2026 | 132,524,594 kg | BDT 33,211,848,377 | BDT 251 |
| February 2026 | 120,115,948 kg | BDT 30,125,446,850 | BDT 251 |
| March 2026 | 132,290,849 kg | BDT 33,152,603,686 | BDT 251 |
| April 2026 | 158,530,435 kg | BDT 34,157,604,469 | BDT 215 |
| May 2026 | 125,640,754 kg | BDT 27,596,916,713 | BDT 220 |
Bonded imports. A further 31 kg worth BDT 20,565 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 0.0% 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
This is one of 58 specific-duty lines in the 7,469-line tariff. They are concentrated in a few chapters — passenger baggage, steel, fertiliser and sugar — and are the only lines for which no Total Tax Incidence percentage can be published.
The ad-valorem lines in chapter 52 average 60.9%, but that figure cannot be compared with the amounts above, which are sums of money per unit rather than rates.