HS Code 58101000
Embroidery Without Visible Ground
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 58101000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Embroidery Without Visible Ground is classified under HS code 58101000, which sits in heading 5810 (Embroidery; in the piece, in strips or in motifs) 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 0%, 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 64.25%, 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 58101000 in 6 of 6 months, totalling 840 kg at an assessable value of BDT 544,739. That is an average of BDT 648 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,454th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 79 kg | BDT 60,351 | BDT 764 |
| January 2026 | 23 kg | BDT 175,550 | BDT 7,633 |
| February 2026 | 11 kg | BDT 11,898 | BDT 1,082 |
| March 2026 | 57 kg | BDT 199,474 | BDT 3,500 |
| April 2026 | 389 kg | BDT 35,870 | BDT 92 |
| May 2026 | 281 kg | BDT 61,596 | BDT 219 |
Bonded imports. A further 41,612 kg worth BDT 290,397,355 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 99.8% 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 58 contains 37 tariff lines, averaging 71.14%. At 64.25%, 58101000 sits below that average by 6.89 percentage points. It is the 17th 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 3.17 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.