HS Code 53012910
Flax, Hackled Or Otherwise Processed, But Not Spun
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 53012910 would be approximately BDT 22,500.00, because the Total Tax Incidence is 22.5% of the assessable value.
What these figures mean
Flax, Hackled Or Otherwise Processed, But Not Spun is classified under HS code 53012910, 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 0%, 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 22.5%, 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 53012910 in 6 of 6 months, totalling 400,150 kg at an assessable value of BDT 286,659,839. That is an average of BDT 716 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,740th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 151,777 kg | BDT 110,780,237 | BDT 730 |
| January 2026 | 48,398 kg | BDT 36,309,619 | BDT 750 |
| February 2026 | 85,964 kg | BDT 59,799,099 | BDT 696 |
| March 2026 | 69,968 kg | BDT 51,885,114 | BDT 742 |
| April 2026 | 34,006 kg | BDT 20,593,332 | BDT 606 |
| May 2026 | 10,037 kg | BDT 7,292,438 | BDT 727 |
Bonded imports. A further 26,802 kg worth BDT 22,160,562 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 7.2% 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 22.5%, 53012910 sits below that average by 27.98 percentage points. It is the 25th 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 38.58 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.