HS Code 55021000
Artificial filament tow of cellulose acetate
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 55021000 would be approximately BDT 542,000.00, because the Total Tax Incidence is 542% of the assessable value.
What these figures mean
Artificial filament tow of cellulose acetate is classified under HS code 55021000, which sits in heading 5502 (Artificial filament tow) of chapter 55 (Man-made staple fibres).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 300%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 542%, 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 55021000 in 6 of 6 months, totalling 5,008,666 kg at an assessable value of BDT 3,785,939,409. That is an average of BDT 756 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 108th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 928,563 kg | BDT 706,584,733 | BDT 761 |
| January 2026 | 937,383 kg | BDT 718,215,678 | BDT 766 |
| February 2026 | 250,201 kg | BDT 197,869,496 | BDT 791 |
| March 2026 | 623,994 kg | BDT 493,316,355 | BDT 791 |
| April 2026 | 1,418,909 kg | BDT 1,055,189,779 | BDT 744 |
| May 2026 | 849,616 kg | BDT 614,763,368 | BDT 724 |
Bonded imports. A further 376,110 kg worth BDT 287,235,499 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 7.1% 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 55 contains 113 tariff lines, averaging 62%. At 542%, 55021000 sits above that average by 480 percentage points. It is the 1st most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 480.92 points.
Within heading 5502 alone, rates run from 64.25% to 542% across 2 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.
This line carries supplementary duty of 300%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.