HS Code 63109000
USED OR NEW RAGS, SCRAP TWINE, CORDAGE, ROPE AND CABLES AND WORN OUT ART..,EXCL. SORTED
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 63109000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
USED OR NEW RAGS, SCRAP TWINE, CORDAGE, ROPE AND CABLES AND WORN OUT ART..,EXCL. SORTED is classified under HS code 63109000, which sits in heading 6310 (Rags; used or new, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials) 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 63109000 in 6 of 6 months, totalling 32,068 kg at an assessable value of BDT 2,965,058. That is an average of BDT 92 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,813th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 3,186 kg | BDT 294,487 | BDT 92 |
| January 2026 | 7,011 kg | BDT 652,692 | BDT 93 |
| February 2026 | 7,291 kg | BDT 685,726 | BDT 94 |
| March 2026 | 2,867 kg | BDT 266,873 | BDT 93 |
| April 2026 | 4,349 kg | BDT 410,774 | BDT 94 |
| May 2026 | 7,364 kg | BDT 654,506 | BDT 89 |
Bonded imports. A further 15,134,616 kg worth BDT 101,686,129 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. That is 97.2% of everything imported under this code. In practice this line is an export input rather than a product entering the domestic market, so the duty rates above apply to only a small fraction of the trade.
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%, 63109000 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.