HS Code 60041000
CONTING. BY WEIGHT 5%OR MORE OF ELASTOMERIC YARN BUT NOT CONT.RUBER THRED
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 60041000 would be approximately BDT 80,180.00, because the Total Tax Incidence is 80.18% of the assessable value.
What these figures mean
CONTING. BY WEIGHT 5%OR MORE OF ELASTOMERIC YARN BUT NOT CONT.RUBER THRED is classified under HS code 60041000, which sits in heading 6004 (Fabrics; knitted or crocheted fabrics of a width exceeding 30 cm, other than those of heading 60.01, containing by weight 5% or more of elastomeric yarn or rubber thread) of chapter 60 (Knitted or crocheted fabrics).
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 60041000 in 6 of 6 months, totalling 11,933 kg at an assessable value of BDT 7,180,379. That is an average of BDT 602 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,270th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 382 kg | BDT 337,792 | BDT 884 |
| January 2026 | 2,199 kg | BDT 1,820,213 | BDT 828 |
| February 2026 | 1,741 kg | BDT 1,200,152 | BDT 689 |
| March 2026 | 3,161 kg | BDT 1,203,231 | BDT 381 |
| April 2026 | 52 kg | BDT 38,718 | BDT 745 |
| May 2026 | 4,398 kg | BDT 2,580,273 | BDT 587 |
Bonded imports. A further 75,364,768 kg worth BDT 56,074,315,221 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 60 contains 45 tariff lines, averaging 79.23%. At 80.18%, 60041000 sits above that average by 0.95 percentage points. It is the 1st 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.
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.