HS Code 54023900
Synthetic Textured Yarn, Nes, Nprs
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 54023900 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Synthetic Textured Yarn, Nes, Nprs is classified under HS code 54023900, which sits in heading 5402 (Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex) of chapter 54 (Man-made filaments; strip and the like of man-made textile materials).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 10%, 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 39.75%, 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 54023900 in 6 of 6 months, totalling 21,396 kg at an assessable value of BDT 7,499,687. That is an average of BDT 351 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,652nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 5,147 kg | BDT 3,077,742 | BDT 598 |
| January 2026 | 4,500 kg | BDT 1,566,899 | BDT 348 |
| February 2026 | 750 kg | BDT 233,333 | BDT 311 |
| March 2026 | 71 kg | BDT 22,218 | BDT 313 |
| April 2026 | 8,380 kg | BDT 1,542,883 | BDT 184 |
| May 2026 | 2,548 kg | BDT 1,056,612 | BDT 415 |
Bonded imports. A further 107,732 kg worth BDT 40,241,349 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 84.3% 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 54 contains 73 tariff lines, averaging 53.5%. At 39.75%, 54023900 sits below that average by 13.75 percentage points. It is the 38th 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 21.33 points.
Within heading 5402 alone, rates run from 27.5% to 64.25% across 22 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.