HS Code 59031010
Fusing Interlining Mate.(Tex.Mat.For Stiffening Cuffs&Col.With Poly V.Chlo
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 59031010 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Fusing Interlining Mate.(Tex.Mat.For Stiffening Cuffs&Col.With Poly V.Chlo is classified under HS code 59031010, which sits in heading 5903 (Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading no. 5902) of chapter 59 (Impregnated, coated, covered or laminated textile fabrics; textile articles for industrial use).
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 59031010 in 6 of 6 months, totalling 17,255 kg at an assessable value of BDT 4,956,289. That is an average of BDT 287 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,958th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 357 kg | BDT 161,829 | BDT 453 |
| January 2026 | 5,154 kg | BDT 1,468,430 | BDT 285 |
| February 2026 | 8,837 kg | BDT 2,658,212 | BDT 301 |
| March 2026 | 327 kg | BDT 114,862 | BDT 351 |
| April 2026 | 1,595 kg | BDT 146,510 | BDT 92 |
| May 2026 | 985 kg | BDT 406,446 | BDT 413 |
Bonded imports. A further 5,157,474 kg worth BDT 4,271,506,732 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 99.9% 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 59 contains 29 tariff lines, averaging 52.68%. At 64.25%, 59031010 sits above that average by 11.57 percentage points. It is the 4th 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.
Within heading 5903 alone, rates run from 64.25% to 96.1% across 6 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.