HS Code 62099000
Babies Garments&Clothing Accessories Of Oth.Tex.(Exl.Wool,Cotton,Syn.Fib)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 62099000 would be approximately BDT 119,380.00, because the Total Tax Incidence is 119.38% of the assessable value.
What these figures mean
Babies Garments&Clothing Accessories Of Oth.Tex.(Exl.Wool,Cotton,Syn.Fib) is classified under HS code 62099000, which sits in heading 6209 (Garments and clothing accessories; babies' (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 62099000 in 6 of 6 months, totalling 575,909 kg at an assessable value of BDT 225,380,137. That is an average of BDT 391 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,661st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 73,175 kg | BDT 31,175,500 | BDT 426 |
| January 2026 | 237,953 kg | BDT 87,222,253 | BDT 367 |
| February 2026 | 153,779 kg | BDT 68,647,353 | BDT 446 |
| March 2026 | 54,527 kg | BDT 22,471,066 | BDT 412 |
| April 2026 | 27,200 kg | BDT 7,357,293 | BDT 270 |
| May 2026 | 29,275 kg | BDT 8,506,672 | BDT 291 |
Bonded imports. A further 102 kg worth BDT 587,588 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 0.3% 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%, 62099000 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 6209 alone, rates run from 104.06% to 119.38% across 3 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.