HS Code 70010000
Cullet And Other Waste And Scrap Of Glass; Glass In The Mass
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 70010000 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Cullet And Other Waste And Scrap Of Glass; Glass In The Mass is classified under HS code 70010000, which sits in heading 7001 (Glass; cullet and other waste and scrap of glass, excluding glass from cathode ray tubes or other activated glass of heading 85.49, glass in the mass) of chapter 70 (Glass and glassware).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 5%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 33.63%, 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 70010000 in 6 of 6 months, totalling 5,889,656 kg at an assessable value of BDT 132,189,501. That is an average of BDT 22 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,306th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,465,940 kg | BDT 34,790,107 | BDT 24 |
| January 2026 | 598,670 kg | BDT 15,088,158 | BDT 25 |
| February 2026 | 795,689 kg | BDT 19,263,084 | BDT 24 |
| March 2026 | 1,371,146 kg | BDT 33,023,946 | BDT 24 |
| April 2026 | 863,471 kg | BDT 14,064,874 | BDT 16 |
| May 2026 | 794,740 kg | BDT 15,959,332 | BDT 20 |
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 70 contains 90 tariff lines, averaging 70.98%. At 33.63%, 70010000 sits below that average by 37.35 percentage points. It is the 79th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is cheaper than the typical import by 27.45 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.