HS Code 54041100
Monofilament Elastomeric
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 54041100 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Monofilament Elastomeric is classified under HS code 54041100, which sits in heading 5404 (Synthetic monofilament of 67 decitex or more, of which no cross-sectional dimension exceeds 1mm; strip and the like (e.g. artificial straw) of synthetic textile materials of an apparent width not exceeding 5mm) 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 54041100 in 6 of 6 months, totalling 146,850 kg at an assessable value of BDT 96,734,605. That is an average of BDT 659 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,577th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 26,112 kg | BDT 18,382,457 | BDT 704 |
| January 2026 | 64,002 kg | BDT 44,319,406 | BDT 692 |
| February 2026 | 6,288 kg | BDT 4,542,598 | BDT 722 |
| March 2026 | 16,512 kg | BDT 11,153,744 | BDT 675 |
| April 2026 | 14,880 kg | BDT 8,640,311 | BDT 581 |
| May 2026 | 19,056 kg | BDT 9,696,089 | BDT 509 |
Bonded imports. A further 79,856 kg worth BDT 25,762,057 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 21.0% 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%, 54041100 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.
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.