HS Code 61079900
Men'S Or Boys' Dressing Gowns, Of Other Textiles,Nes, Knitted Or Crocheted
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 61079900 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' Dressing Gowns, Of Other Textiles,Nes, Knitted Or Crocheted is classified under HS code 61079900, which sits in heading 6107 (Underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles; men's or boys', 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 61079900 in 6 of 6 months, totalling 822 kg at an assessable value of BDT 773,124. That is an average of BDT 941 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,722nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 13 kg | BDT 10,019 | BDT 771 |
| January 2026 | 706 kg | BDT 506,649 | BDT 718 |
| February 2026 | 59 kg | BDT 237,817 | BDT 4,031 |
| March 2026 | 1 kg | BDT 3,255 | BDT 3,255 |
| April 2026 | 3 kg | BDT 3,069 | BDT 1,023 |
| May 2026 | 40 kg | BDT 12,315 | BDT 308 |
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 61 contains 107 tariff lines, averaging 100.43%. At 104.06%, 61079900 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.
Within heading 6107 alone, rates run from 104.06% to 119.38% across 8 lines. Classification inside a single heading can change the bill substantially, so confirm the eight-digit code rather than working from the four-digit heading.
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.