HS Code 55103090
YARN OF ARTIFICIAL STAPLE FIBRES,..EXCL. W/BLOCKING TAP IMPTD. BY VAT REG. OPTICAL FIBRE
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 55103090 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
YARN OF ARTIFICIAL STAPLE FIBRES,..EXCL. W/BLOCKING TAP IMPTD. BY VAT REG. OPTICAL FIBRE is classified under HS code 55103090, 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 May 2026 and May 2026, NBR recorded commercial imports under 55103090 in 1 of 6 months, totalling 4 kg at an assessable value of BDT 2,340. That is an average of BDT 585 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,923rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| May 2026 | 4 kg | BDT 2,340 | BDT 585 |
Bonded imports. A further 1,355,259 kg worth BDT 636,694,512 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. That is over 99.9% of everything imported under this code. In practice this line is an export input rather than a product entering the domestic market, so the duty rates above apply to only a small fraction of the trade.
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%, 55103090 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.