HS Code 59032010
Fusing Interlining Mat.(Tex.Mat.For Stiffening Cuffs&Col. With Poly Ureth.
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 59032010 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 Mat.(Tex.Mat.For Stiffening Cuffs&Col. With Poly Ureth. is classified under HS code 59032010, 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 59032010 in 6 of 6 months, totalling 3,110 kg at an assessable value of BDT 1,322,191. That is an average of BDT 425 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,533rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,112 kg | BDT 480,080 | BDT 432 |
| January 2026 | 526 kg | BDT 207,285 | BDT 394 |
| February 2026 | 870 kg | BDT 413,122 | BDT 475 |
| March 2026 | 114 kg | BDT 71,539 | BDT 628 |
| April 2026 | 362 kg | BDT 110,266 | BDT 305 |
| May 2026 | 126 kg | BDT 39,899 | BDT 317 |
Bonded imports. A further 4,891,688 kg worth BDT 3,959,102,375 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 59 contains 29 tariff lines, averaging 52.68%. At 64.25%, 59032010 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.