HS Code 62101000
GARMENTS, MADE UP..OF HEAD.5602,5603,5903, 5906 OR 5907 OF FABRICS OF HEAD.5602 OR 5603
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 62101000 would be approximately BDT 104,060.00, because the Total Tax Incidence is 104.06% of the assessable value.
What these figures mean
GARMENTS, MADE UP..OF HEAD.5602,5603,5903, 5906 OR 5907 OF FABRICS OF HEAD.5602 OR 5603 is classified under HS code 62101000, which sits in heading 6210 (Garments made up of fabrics of heading no. 5602, 5603, 5903, 5906 or 5907 (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 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 62101000 in 6 of 6 months, totalling 21,246 kg at an assessable value of BDT 71,172,103. That is an average of BDT 3,350 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,526th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 5,603 kg | BDT 231 | BDT 0 |
| January 2026 | 5,603 kg | BDT 1,398 | BDT 0 |
| February 2026 | 758 kg | BDT 804,432 | BDT 1,061 |
| March 2026 | 7,341 kg | BDT 70,073,282 | BDT 9,545 |
| April 2026 | 1,693 kg | BDT 250,619 | BDT 148 |
| May 2026 | 248 kg | BDT 42,141 | BDT 170 |
Bonded imports. A further 5,603 kg worth BDT 0 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 0.0% 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 104.06%, 62101000 sits above that average by 0.58 percentage points. It is the 21st 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.