HS Code 52082300

Bleached 3 Or 4-Thread Twill (Incl. Cross Twill), With >=85% Cotton

CD25%

SD10%

VAT15%

AIT5%

RD5%

AT7.5%

TTI80.18%

Worked example

On an assessable value of BDT 100,000, the total duty and taxes payable on 52082300 would be approximately BDT 80,180.00, because the Total Tax Incidence is 80.18% of the assessable value.

What these figures mean

Bleached 3 Or 4-Thread Twill (Incl. Cross Twill), With >=85% Cotton is classified under HS code 52082300, which sits in heading 5208 (Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2) of chapter 52 (Cotton).

Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 10%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 80.18%, 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

NBR recorded no commercial imports under 52082300 between December 2025 and May 2026. That is not unusual — roughly a third of the 7,469 lines in the schedule saw no commercial import in that window. Goods may still have entered under a bonded-warehouse regime, or been declared under a neighbouring code.

Bonded imports. A further 359,541 kg worth BDT 406,051,889 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 100.0% 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 80.18%, 52082300 sits above that average by 19.28 percentage points. It is the 1st most heavily taxed line in the chapter.

Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 19.1 points.

This line carries supplementary duty of 10%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.

Other codes in heading 5208

52081100 Unbleached Plain Woven Fabrics Of Cotton With>=85%Cotton, =<100g/M2 TTI 80.18% 52081200 Unbleached Plain Woven Fabrics Of Cotton>=85%Cotton,>100g/M2 But<200g/M2 TTI 80.18% 52081300 Unbleached 3 Or 4-Thread Twill, With >=85% Cotton, <200g/M2 TTI 80.18% 52081900 Unbleached Woven Cotton Fabrics, Nes, With >=85% Cotton TTI 80.18% 52082100 Bleached Plain Woven Fabrics Of Cotton With >=85% Cotton, =<100g/M2 TTI 80.18% 52082200 Bleached Plain Woven Fbrcs.Of Cotton With>=85%Cotton,>100g/M2 But<200g/M2 TTI 80.18% 52082900 Bleached Woven Cotton Fabrics, Nes, With >=85% Cotton TTI 80.18% 52083100 Dyed Plain Cotton Woven Fabrics With >=85% Cotton, =<100g/M2 TTI 80.18% 52083200 Dyed Plain Cotton Woven Fabrics With >=85% Cotton, >100g/M2 TTI 80.18% 52083300 Dyed 3 Or 4-Thread Twill (Incl. Cross Twill), With >=85% Cotton TTI 80.18% 52083900 Dyed Woven Cotton Fabrics, With >=85% Cotton, Nes TTI 80.18% 52084100 Coloured Plain Cotton Woven Fabrics With >=85% Cotton, =<100g/M2 TTI 80.18%

See all codes in heading 5208 →