HS Code 70023990
Tubes Of Glass, Unworked, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 70023990 would be approximately BDT 96,100.00, because the Total Tax Incidence is 96.1% of the assessable value.
What these figures mean
Tubes Of Glass, Unworked, Nes is classified under HS code 70023990, 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 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 70023990 in 6 of 6 months, totalling 75,616 kg at an assessable value of BDT 11,716,751. That is an average of BDT 155 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,880th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 31,998 kg | BDT 4,840,386 | BDT 151 |
| January 2026 | 23,940 kg | BDT 3,866,063 | BDT 161 |
| February 2026 | 7,624 kg | BDT 1,359,917 | BDT 178 |
| March 2026 | 33 kg | BDT 86,635 | BDT 2,625 |
| April 2026 | 8,011 kg | BDT 1,018,014 | BDT 127 |
| May 2026 | 4,010 kg | BDT 545,736 | BDT 136 |
Bonded imports. A further 2,520 kg worth BDT 369,910 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 3.1% 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 96.1%, 70023990 sits above that average by 25.12 percentage points. It is the 17th 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.
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.
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.