HS Code 59039010
Side tape (lock loop)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 59039010 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Side tape (lock loop) is classified under HS code 59039010, 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 March 2026, NBR recorded commercial imports under 59039010 in 4 of 6 months, totalling 7,392 kg at an assessable value of BDT 6,636,537. That is an average of BDT 898 per kilogram — useful as a rough check on whether a declared value looks plausible. In March 2026 it was the 3,115th largest of 4,054 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,905 kg | BDT 1,709,416 | BDT 897 |
| January 2026 | 4,120 kg | BDT 4,440,323 | BDT 1,078 |
| February 2026 | 5 kg | BDT 103,262 | BDT 20,652 |
| March 2026 | 1,362 kg | BDT 383,536 | BDT 282 |
Bonded imports. A further 23,695 kg worth BDT 23,398,864 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 77.9% 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 59 contains 29 tariff lines, averaging 52.68%. At 64.25%, 59039010 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.