HS Code 70023110
Neutral Glass Tubes For The Manufacture Of Ampoules And Vials
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 70023110 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Neutral Glass Tubes For The Manufacture Of Ampoules And Vials is classified under HS code 70023110, which sits in heading 7002 (Glass in balls (other than microspheres of heading no. 7018), rods or tubes, unworked) 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 70023110 in 6 of 6 months, totalling 185,928 kg at an assessable value of BDT 20,994,706. That is an average of BDT 113 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,383rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 15,920 kg | BDT 2,005,968 | BDT 126 |
| January 2026 | 64,416 kg | BDT 8,130,359 | BDT 126 |
| February 2026 | 21,249 kg | BDT 2,670,039 | BDT 126 |
| March 2026 | 21,798 kg | BDT 2,751,323 | BDT 126 |
| April 2026 | 39,709 kg | BDT 3,473,931 | BDT 87 |
| May 2026 | 22,836 kg | BDT 1,963,086 | BDT 86 |
Bonded imports. A further 1,947 kg worth BDT 539,586 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 2.5% 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 70 contains 90 tariff lines, averaging 70.98%. At 33.63%, 70023110 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.
Within heading 7002 alone, rates run from 33.63% to 96.1% across 8 lines. Classification inside a single heading can change the bill substantially, so confirm the eight-digit code rather than working from the four-digit heading.
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.