HS Code 64019900
Waterproof Footwear Nes.
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 64019900 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Waterproof Footwear Nes. is classified under HS code 64019900, which sits in heading 6401 (Footwear; waterproof, with outer soles and uppers of rubber or plastics, (uppers not fixed to the sole nor assembled by stitch, rivet, nail, screw, plug or similar)) of chapter 64 (Footwear, gaiters and the like; parts of such articles).
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 64019900 in 6 of 6 months, totalling 618,000 kg at an assessable value of BDT 97,282,355. That is an average of BDT 157 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,551st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 148,828 kg | BDT 22,905,983 | BDT 154 |
| January 2026 | 169,932 kg | BDT 28,136,132 | BDT 166 |
| February 2026 | 104,845 kg | BDT 21,363,014 | BDT 204 |
| March 2026 | 49,816 kg | BDT 6,811,078 | BDT 137 |
| April 2026 | 67,864 kg | BDT 7,976,647 | BDT 118 |
| May 2026 | 76,715 kg | BDT 10,089,501 | BDT 132 |
Bonded imports. A further 1,694 kg worth BDT 753,019 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 0.8% 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 64 contains 25 tariff lines, averaging 113.89%. At 64.25%, 64019900 sits below that average by 49.64 percentage points. It is the 23rd 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.