HS Code 52029100
Garnetted Stock Of Cotton
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 52029100 would be approximately BDT 27,500.00, because the Total Tax Incidence is 27.5% of the assessable value.
What these figures mean
Garnetted Stock Of Cotton is classified under HS code 52029100, which sits in heading 5202 (Cotton waste (including yarn waste and garnetted stock)) of chapter 52 (Cotton).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 0%, 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 27.5%, 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 52029100 in 6 of 6 months, totalling 514,805 kg at an assessable value of BDT 81,105,494. That is an average of BDT 158 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,965th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 6 kg | BDT 3,821 | BDT 637 |
| January 2026 | 4 kg | BDT 3,384 | BDT 846 |
| February 2026 | 154,377 kg | BDT 26,831,170 | BDT 174 |
| March 2026 | 258,001 kg | BDT 44,838,869 | BDT 174 |
| April 2026 | 51,183 kg | BDT 4,711,796 | BDT 92 |
| May 2026 | 51,234 kg | BDT 4,716,454 | BDT 92 |
Bonded imports. A further 802,465 kg worth BDT 65,649,727 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 44.7% 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 52 contains 125 tariff lines, averaging 60.9%. At 27.5%, 52029100 sits below that average by 33.4 percentage points. It is the 122nd 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 33.58 points.
Within heading 5202 alone, rates run from 12.5% to 33.63% across 4 lines. Classification inside a single heading can change the bill substantially, so confirm the eight-digit code rather than working from the four-digit heading.
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.