HS Code 63072000
Life-Jackets And Life-Belts
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 63072000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Life-Jackets And Life-Belts is classified under HS code 63072000, which sits in heading 6307 (Textiles; made up articles n.e.c. in chapter 63, including dress patterns) of chapter 63 (Other made up textile articles; sets; worn clothing and worn textile articles; rags).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 64.25%, 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 63072000 in 6 of 6 months, totalling 51,342 kg at an assessable value of BDT 17,551,857. That is an average of BDT 342 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,752nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 11,225 kg | BDT 3,038,915 | BDT 271 |
| January 2026 | 5,086 kg | BDT 1,485,425 | BDT 292 |
| February 2026 | 16,935 kg | BDT 5,102,529 | BDT 301 |
| March 2026 | 4,321 kg | BDT 1,292,669 | BDT 299 |
| April 2026 | 9,586 kg | BDT 5,877,211 | BDT 613 |
| May 2026 | 4,189 kg | BDT 755,108 | BDT 180 |
Bonded imports. A further 75 kg worth BDT 1,037,869 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 5.6% 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 63 contains 52 tariff lines, averaging 83.85%. At 64.25%, 63072000 sits below that average by 19.6 percentage points. It is the 33rd 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 3.17 points.
No supplementary duty applies here, which is the normal case — SD is zero on 78% of the tariff. Where it does apply it usually dominates every other component.