HS Code 59041000
00Linoleum
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 59041000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
00Linoleum is classified under HS code 59041000, which sits in heading 5904 (Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape) 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 February 2026 and February 2026, NBR recorded commercial imports under 59041000 in 1 of 6 months, totalling 600 kg at an assessable value of BDT 375,497. That is an average of BDT 626 per kilogram — useful as a rough check on whether a declared value looks plausible. In February 2026 it was the 3,141st largest of 4,051 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| February 2026 | 600 kg | BDT 375,497 | BDT 626 |
Import figures: NBR Import Statements (IM-4 commercial), 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%, 59041000 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.
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.