HS Code 62034300
Men'S Or Boys' Bib & Brace Trousers, Breeches & Shorts Of Synthetic Fibres
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 62034300 would be approximately BDT 119,380.00, because the Total Tax Incidence is 119.38% of the assessable value.
What these figures mean
Men'S Or Boys' Bib & Brace Trousers, Breeches & Shorts Of Synthetic Fibres is classified under HS code 62034300, which sits in heading 6203 (Suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear); men's or boys' (not knitted or crocheted)) of chapter 62 (Articles of apparel and clothing accessories, not knitted or crocheted).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 40%, 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 119.38%, 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 62034300 in 6 of 6 months, totalling 192,504 kg at an assessable value of BDT 94,916,071. That is an average of BDT 493 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,962nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 17,170 kg | BDT 7,578,475 | BDT 441 |
| January 2026 | 64,069 kg | BDT 35,655,208 | BDT 557 |
| February 2026 | 68,552 kg | BDT 37,422,609 | BDT 546 |
| March 2026 | 16,961 kg | BDT 7,618,056 | BDT 449 |
| April 2026 | 8,288 kg | BDT 1,900,437 | BDT 229 |
| May 2026 | 17,464 kg | BDT 4,741,286 | BDT 271 |
Bonded imports. A further 475 kg worth BDT 943,881 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 1.0% 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 62 contains 104 tariff lines, averaging 103.48%. At 119.38%, 62034300 sits above that average by 15.9 percentage points. It is the 10th 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 58.3 points.
Within heading 6203 alone, rates run from 104.06% to 119.38% across 14 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 40%. 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.