HS Code 67021000
Artificial Flowers, Foliage And Fruit And Articles Thereof Of Plastics
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 67021000 would be approximately BDT 96,100.00, because the Total Tax Incidence is 96.1% of the assessable value.
What these figures mean
Artificial Flowers, Foliage And Fruit And Articles Thereof Of Plastics is classified under HS code 67021000, which sits in heading 6702 (Flowers, foliage and fruit, artificial, and parts thereof; articles made of artificial flowers, foliage or fruit) of chapter 67 (Prepared feathers and down; artificial flowers; articles of human hair).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 20%, 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 96.1%, 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 67021000 in 6 of 6 months, totalling 384,750 kg at an assessable value of BDT 133,133,592. That is an average of BDT 346 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,226th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 89,824 kg | BDT 33,839,549 | BDT 377 |
| January 2026 | 67,024 kg | BDT 25,453,600 | BDT 380 |
| February 2026 | 70,864 kg | BDT 26,820,879 | BDT 378 |
| March 2026 | 52,152 kg | BDT 19,652,561 | BDT 377 |
| April 2026 | 37,082 kg | BDT 9,043,449 | BDT 244 |
| May 2026 | 67,804 kg | BDT 18,323,554 | BDT 270 |
Bonded imports. A further 1,144 kg worth BDT 5,058,249 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 3.7% 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 67 contains 8 tariff lines, averaging 72.21%. At 96.1%, 67021000 sits above that average by 23.89 percentage points. It is the 1st 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 35.02 points.
This line carries supplementary duty of 20%. 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.