HS Code 63090000
Worn clothing and other worn articles
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 63090000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Worn clothing and other worn articles is classified under HS code 63090000, which sits in heading 6309 (Textiles; worn clothing and other worn articles) 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 February 2026 and May 2026, NBR recorded commercial imports under 63090000 in 4 of 6 months, totalling 5,541,905 kg at an assessable value of BDT 159,196,582. That is an average of BDT 29 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,406th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| February 2026 | 484,003 kg | BDT 15,532,921 | BDT 32 |
| March 2026 | 1,258,800 kg | BDT 56,994,660 | BDT 45 |
| April 2026 | 2,130,329 kg | BDT 74,000,407 | BDT 35 |
| May 2026 | 1,668,773 kg | BDT 12,668,594 | BDT 8 |
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 63 contains 52 tariff lines, averaging 83.85%. At 64.25%, 63090000 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.