HS Code 52052300
Com.Sin.Cot.Yarn,With>=85%Cot.,Nprs,<232.56deci(>43mm)But>=192.31de(<=52mn
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 52052300 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Com.Sin.Cot.Yarn,With>=85%Cot.,Nprs,<232.56deci(>43mm)But>=192.31de(<=52mn is classified under HS code 52052300, which sits in heading 5205 (Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale) of chapter 52 (Cotton).
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 52052300 in 4 of 6 months, totalling 17,969 kg at an assessable value of BDT 7,983,007. That is an average of BDT 444 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 | 17,900 kg | BDT 7,891,941 | BDT 441 |
| January 2026 | 64 kg | BDT 87,083 | BDT 1,361 |
| March 2026 | 1 kg | BDT 1,520 | BDT 1,520 |
| May 2026 | 4 kg | BDT 2,463 | BDT 616 |
Bonded imports. A further 71,194,035 kg worth BDT 26,611,193,574 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 over 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 52 contains 125 tariff lines, averaging 60.9%. At 39.75%, 52052300 sits below that average by 21.15 percentage points. It is the 71st 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.