HS Code 53012100
Flax, Broken Or Scutched, But Not Spun
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 53012100 would be approximately BDT 28,620.00, because the Total Tax Incidence is 28.62% of the assessable value.
What these figures mean
Flax, Broken Or Scutched, But Not Spun is classified under HS code 53012100, 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 0%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 28.62%, 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 March 2026, NBR recorded commercial imports under 53012100 in 4 of 6 months, totalling 304,560 kg at an assessable value of BDT 259,844,060. That is an average of BDT 853 per kilogram — useful as a rough check on whether a declared value looks plausible. In March 2026 it was the 880th largest of 4,054 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 101,540 kg | BDT 86,307,104 | BDT 850 |
| January 2026 | 101,300 kg | BDT 87,410,023 | BDT 863 |
| February 2026 | 50,380 kg | BDT 42,087,572 | BDT 835 |
| March 2026 | 51,340 kg | BDT 44,039,361 | BDT 858 |
Bonded imports. A further 460,460 kg worth BDT 410,493,271 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 61.2% 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 53 contains 25 tariff lines, averaging 50.48%. At 28.62%, 53012100 sits below that average by 21.86 percentage points. It is the 22nd 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 32.46 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.