HS Code 61019000
Men'S Or Boys' Over/Car Coats, Etc, Of Other Textiles,Knitted Or Crocheted
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 61019000 would be approximately BDT 104,060.00, because the Total Tax Incidence is 104.06% of the assessable value.
What these figures mean
Men'S Or Boys' Over/Car Coats, Etc, Of Other Textiles,Knitted Or Crocheted is classified under HS code 61019000, which sits in heading 6101 (Coats; men's or boys' overcoats, car-coats, capes, cloaks, anoraks, ski-jackets, wind-cheaters, wind-jackets and similar articles; knitted or crocheted, other than those of heading no. 6103) of chapter 61 (Articles of apparel and clothing accessories, knitted or crocheted).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 30%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 104.06%, 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 61019000 in 6 of 6 months, totalling 1,857 kg at an assessable value of BDT 622,317. That is an average of BDT 335 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,712th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 861 kg | BDT 306,514 | BDT 356 |
| January 2026 | 456 kg | BDT 172,823 | BDT 379 |
| February 2026 | 132 kg | BDT 48,938 | BDT 371 |
| March 2026 | 114 kg | BDT 43,804 | BDT 384 |
| April 2026 | 214 kg | BDT 36,692 | BDT 171 |
| May 2026 | 80 kg | BDT 13,546 | BDT 169 |
Bonded imports. A further 8 kg worth BDT 18,781 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 2.9% 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 61 contains 107 tariff lines, averaging 100.43%. At 104.06%, 61019000 sits above that average by 3.63 percentage points. It is the 6th 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 42.98 points.
This line carries supplementary duty of 30%. 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.