HS Code 59031090
Other Fabrics Impregnated...With Polyvinyl Chloride
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 59031090 would be approximately BDT 80,180.00, because the Total Tax Incidence is 80.18% of the assessable value.
What these figures mean
Other Fabrics Impregnated...With Polyvinyl Chloride is classified under HS code 59031090, 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 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 59031090 in 6 of 6 months, totalling 622,595 kg at an assessable value of BDT 183,050,592. That is an average of BDT 294 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,373rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 135,803 kg | BDT 41,200,424 | BDT 303 |
| January 2026 | 212,184 kg | BDT 63,936,204 | BDT 301 |
| February 2026 | 77,015 kg | BDT 23,889,885 | BDT 310 |
| March 2026 | 45,161 kg | BDT 13,151,797 | BDT 291 |
| April 2026 | 99,264 kg | BDT 26,960,692 | BDT 272 |
| May 2026 | 53,168 kg | BDT 13,911,590 | BDT 262 |
Bonded imports. A further 4,546,236 kg worth BDT 1,821,329,332 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 90.9% 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 80.18%, 59031090 sits above that average by 27.5 percentage points. It is the 3rd 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.
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.
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.