HS Code 70023190
Tubes Of Fused Quartz Or Other Fused Silica (Excl.Neutral Glass Tubes)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 70023190 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Tubes Of Fused Quartz Or Other Fused Silica (Excl.Neutral Glass Tubes) is classified under HS code 70023190, 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 10%, 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 39.75%, 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 70023190 in 4 of 6 months, totalling 729 kg at an assessable value of BDT 834,060. That is an average of BDT 1,144 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,200th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 409 kg | BDT 169,553 | BDT 415 |
| January 2026 | 294 kg | BDT 182,840 | BDT 622 |
| April 2026 | 21 kg | BDT 317,835 | BDT 15,135 |
| May 2026 | 5 kg | BDT 163,832 | BDT 32,766 |
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 39.75%, 70023190 sits below that average by 31.23 percentage points. It is the 51st 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 21.33 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.