HS Code 53011000
Flax, raw or retted
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 53011000 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Flax, raw or retted is classified under HS code 53011000, which sits in heading 5301 (Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock)) of chapter 53 (Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn).
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 April 2026 and May 2026, NBR recorded commercial imports under 53011000 in 2 of 6 months, totalling 0 kg at an assessable value of BDT 1,843. In May 2026 it was the 4,025th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| April 2026 | 0 kg | BDT 1,227 | — |
| May 2026 | 0 kg | BDT 616 | — |
Import figures: NBR Import Statements (IM-4 commercial), 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 53 contains 25 tariff lines, averaging 50.48%. At 33.63%, 53011000 sits below that average by 16.85 percentage points. It is the 20th 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.
Within heading 5301 alone, rates run from 22.5% to 39.75% across 5 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.