HS Code 58043000
Hand-Made Lace In Pieces, In Strips Or In Motifs
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 58043000 would be approximately BDT 80,180.00, because the Total Tax Incidence is 80.18% of the assessable value.
What these figures mean
Hand-Made Lace In Pieces, In Strips Or In Motifs is classified under HS code 58043000, which sits in heading 5804 (Tulles and other net fabrics; not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, (other than fabrics of headings 60.02 to 60.06)) of chapter 58 (Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 10%, 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 80.18%, 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 58043000 in 6 of 6 months, totalling 610,101 kg at an assessable value of BDT 192,688,210. That is an average of BDT 316 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,028th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 83,443 kg | BDT 31,385,706 | BDT 376 |
| January 2026 | 123,479 kg | BDT 46,505,710 | BDT 377 |
| February 2026 | 109,049 kg | BDT 41,081,684 | BDT 377 |
| March 2026 | 44,659 kg | BDT 16,798,570 | BDT 376 |
| April 2026 | 140,343 kg | BDT 31,657,575 | BDT 226 |
| May 2026 | 109,128 kg | BDT 25,258,965 | BDT 231 |
Bonded imports. A further 18,379 kg worth BDT 34,878,638 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 15.3% 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 58 contains 37 tariff lines, averaging 71.14%. At 80.18%, 58043000 sits above that average by 9.04 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 19.1 points.
This line carries supplementary duty of 10%. 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.