HS Code 55103010
Water Blocking Tape
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 55103010 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Water Blocking Tape is classified under HS code 55103010, which sits in heading 5510 (Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale) of chapter 55 (Man-made staple fibres).
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 January 2026 and May 2026, NBR recorded commercial imports under 55103010 in 4 of 6 months, totalling 11,061 kg at an assessable value of BDT 4,639,661. That is an average of BDT 419 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,487th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| January 2026 | 150 kg | BDT 71,366 | BDT 476 |
| February 2026 | 10,500 kg | BDT 4,325,463 | BDT 412 |
| April 2026 | 326 kg | BDT 190,445 | BDT 584 |
| May 2026 | 85 kg | BDT 52,387 | BDT 616 |
Bonded imports. A further 297 kg worth BDT 213,021 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 4.4% 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 39.75%, 55103010 sits below that average by 22.25 percentage points. It is the 62nd 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.