HS Code 54060000
Manmade filament yarn (other than sewing thread), put up for retail sale.
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 54060000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Manmade filament yarn (other than sewing thread), put up for retail sale. is classified under HS code 54060000, which sits in heading 5406 (Man-made filament yarn (other than sewing thread), put up for retail sale) 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 April 2026, NBR recorded commercial imports under 54060000 in 3 of 6 months, totalling 1,327 kg at an assessable value of BDT 338,939. That is an average of BDT 255 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 3,832nd largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 242 kg | BDT 60,622 | BDT 251 |
| January 2026 | 1,035 kg | BDT 266,043 | BDT 257 |
| April 2026 | 50 kg | BDT 12,274 | BDT 245 |
Import figures: NBR Import Statements (IM-4 commercial), 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%, 54060000 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.