HS Code 61044300
Dresses Of Synthetic Fibres, Knitted Or Crocheted
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 61044300 would be approximately BDT 104,060.00, because the Total Tax Incidence is 104.06% of the assessable value.
What these figures mean
Dresses Of Synthetic Fibres, Knitted Or Crocheted is classified under HS code 61044300, which sits in heading 6104 (Suits, ensembles, jackets, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (not swimwear), women's or girls', knitted or crocheted) 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 61044300 in 6 of 6 months, totalling 1,812 kg at an assessable value of BDT 982,260. That is an average of BDT 542 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,293rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 75 kg | BDT 62,996 | BDT 840 |
| January 2026 | 296 kg | BDT 223,250 | BDT 754 |
| February 2026 | 427 kg | BDT 340,807 | BDT 798 |
| March 2026 | 233 kg | BDT 171,019 | BDT 734 |
| April 2026 | 259 kg | BDT 67,877 | BDT 262 |
| May 2026 | 522 kg | BDT 116,311 | BDT 223 |
Bonded imports. A further 1,750 kg worth BDT 1,131,976 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 53.5% 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%, 61044300 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.