HS Code 52079000
Cotton Yarn (Excl. Sewing), Put Up For Retail Sale, With <85% Cotton
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 52079000 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Cotton Yarn (Excl. Sewing), Put Up For Retail Sale, With <85% Cotton is classified under HS code 52079000, which sits in heading 5207 (Cotton yarn (other than sewing thread), put up for retail sale) of chapter 52 (Cotton).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 5%, 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 33.63%, 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 52079000 in 6 of 6 months, totalling 9,168 kg at an assessable value of BDT 4,024,482. That is an average of BDT 439 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,330th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 2,182 kg | BDT 1,099,009 | BDT 504 |
| January 2026 | 2,972 kg | BDT 1,404,380 | BDT 473 |
| February 2026 | 1,842 kg | BDT 926,465 | BDT 503 |
| March 2026 | 411 kg | BDT 209,598 | BDT 510 |
| April 2026 | 1,143 kg | BDT 282,455 | BDT 247 |
| May 2026 | 618 kg | BDT 102,575 | BDT 166 |
Bonded imports. A further 4,092 kg worth BDT 2,729,167 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 40.4% 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 33.63%, 52079000 sits below that average by 27.27 percentage points. It is the 98th 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 27.45 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.