HS Code 53012990
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 53012990 would be approximately BDT 27,500.00, because the Total Tax Incidence is 27.5% of the assessable value.
What these figures mean
Flax, Hackled Or Otherwise Processed, But Not Spun is classified under HS code 53012990, 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 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 27.5%, 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 March 2026 and May 2026, NBR recorded commercial imports under 53012990 in 3 of 6 months, totalling 108,606 kg at an assessable value of BDT 89,062,037. That is an average of BDT 820 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 794th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| March 2026 | 44,523 kg | BDT 34,776,404 | BDT 781 |
| April 2026 | 21,714 kg | BDT 14,124,854 | BDT 650 |
| May 2026 | 42,369 kg | BDT 40,160,779 | BDT 948 |
Bonded imports. A further 17,608 kg worth BDT 17,359,147 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 16.3% 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 27.5%, 53012990 sits below that average by 22.98 percentage points. It is the 23rd 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 33.58 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.