HS Code 55049000
Artificial Staple Fibres, (Excl. Viscose), Not Carded,Combed Or Processed
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 55049000 would be approximately BDT 22,500.00, because the Total Tax Incidence is 22.5% of the assessable value.
What these figures mean
Artificial Staple Fibres, (Excl. Viscose), Not Carded,Combed Or Processed is classified under HS code 55049000, which sits in heading 5504 (Artificial staple fibres, not carded, combed or otherwise processed for spinning) of chapter 55 (Man-made staple fibres).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 0%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 0%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 22.5%, 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 55049000 in 6 of 6 months, totalling 40,137,706 kg at an assessable value of BDT 12,325,265,688. That is an average of BDT 307 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 34th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 5,505,616 kg | BDT 2,121,302,026 | BDT 385 |
| January 2026 | 5,619,522 kg | BDT 2,165,655,157 | BDT 385 |
| February 2026 | 3,653,539 kg | BDT 1,409,042,793 | BDT 386 |
| March 2026 | 8,078,199 kg | BDT 3,106,639,746 | BDT 385 |
| April 2026 | 9,480,483 kg | BDT 1,913,411,776 | BDT 202 |
| May 2026 | 7,800,347 kg | BDT 1,609,214,190 | BDT 206 |
Bonded imports. A further 137,186 kg worth BDT 31,634,474 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 0.3% 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 55 contains 113 tariff lines, averaging 62%. At 22.5%, 55049000 sits below that average by 39.5 percentage points. It is the 103rd 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 38.58 points.
Within heading 5504 alone, rates run from 15% to 22.5% 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.
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.