HS Code 61023000
Woman'S Or Girls' Over/Car Coats,Etc,Of Man-Made Fibres,Knitted/Crocheted
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 61023000 would be approximately BDT 104,060.00, because the Total Tax Incidence is 104.06% of the assessable value.
What these figures mean
Woman'S Or Girls' Over/Car Coats,Etc,Of Man-Made Fibres,Knitted/Crocheted is classified under HS code 61023000, which sits in heading 6102 (Coats; women's or girls' overcoats, car-coats, capes, cloaks, anoraks, ski-jackets, wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading no. 6104) 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 January 2026 and May 2026, NBR recorded commercial imports under 61023000 in 4 of 6 months, totalling 2 kg at an assessable value of BDT 10,164. That is an average of BDT 5,082 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,812th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| January 2026 | 0 kg | BDT 627 | — |
| February 2026 | 0 kg | BDT 2,468 | — |
| March 2026 | 1 kg | BDT 1,629 | BDT 1,629 |
| May 2026 | 1 kg | BDT 5,440 | BDT 5,440 |
Bonded imports. A further 7 kg worth BDT 13,186 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 56.5% 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%, 61023000 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.