HS Code 54033100
Single Yarn Of Viscose Rayon,Untwisted Or With =<120turns/M, Nprs
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 54033100 would be approximately BDT 17,880.00, because the Total Tax Incidence is 17.88% of the assessable value.
What these figures mean
Single Yarn Of Viscose Rayon,Untwisted Or With =<120turns/M, Nprs is classified under HS code 54033100, which sits in heading 5403 (Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial 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 5%, Supplementary Duty of 0%, VAT of 0%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 17.88%, 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 54033100 in 6 of 6 months, totalling 737,573 kg at an assessable value of BDT 176,873,395. That is an average of BDT 240 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,058th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 213,260 kg | BDT 49,883,039 | BDT 234 |
| January 2026 | 112,870 kg | BDT 26,329,668 | BDT 233 |
| February 2026 | 87,019 kg | BDT 20,982,650 | BDT 241 |
| March 2026 | 53,037 kg | BDT 18,663,357 | BDT 352 |
| April 2026 | 163,722 kg | BDT 36,770,928 | BDT 225 |
| May 2026 | 107,665 kg | BDT 24,243,753 | BDT 225 |
Bonded imports. A further 1,490,744 kg worth BDT 508,812,609 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 74.2% 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 54 contains 73 tariff lines, averaging 53.5%. At 17.88%, 54033100 sits below that average by 35.62 percentage points. It is the 73rd 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 43.2 points.
Within heading 5403 alone, rates run from 17.88% to 39.75% across 8 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.