HS Code 52114200
Coloured Denim, With <85% Cotton, >200g/M2
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 52114200 would be approximately BDT 80,180.00, because the Total Tax Incidence is 80.18% of the assessable value.
What these figures mean
Coloured Denim, With <85% Cotton, >200g/M2 is classified under HS code 52114200, which sits in heading 5211 (Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200g/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
Between December 2025 and May 2026, NBR recorded commercial imports under 52114200 in 6 of 6 months, totalling 6,707 kg at an assessable value of BDT 3,234,390. That is an average of BDT 482 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,586th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 5,593 kg | BDT 2,598,663 | BDT 465 |
| January 2026 | 889 kg | BDT 482,344 | BDT 543 |
| February 2026 | 73 kg | BDT 46,130 | BDT 632 |
| March 2026 | 36 kg | BDT 23,694 | BDT 658 |
| April 2026 | 70 kg | BDT 54,866 | BDT 784 |
| May 2026 | 46 kg | BDT 28,693 | BDT 624 |
Bonded imports. A further 68,232,753 kg worth BDT 39,922,333,011 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 80.18%, 52114200 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.