HS Code 70132800
Glassware...Stemware drinking glasses other than of glass-ceramics Excl. of lea
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 70132800 would be approximately BDT 135,910.00, because the Total Tax Incidence is 135.91% of the assessable value.
What these figures mean
Glassware...Stemware drinking glasses other than of glass-ceramics Excl. of lea is classified under HS code 70132800, which sits in heading 7013 (Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than of heading no. 7010 or 7018)) of chapter 70 (Glass and glassware).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 45%, 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 135.91%, 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 70132800 in 6 of 6 months, totalling 12,536 kg at an assessable value of BDT 4,306,015. That is an average of BDT 343 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,235th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 2,083 kg | BDT 551,314 | BDT 265 |
| January 2026 | 2,548 kg | BDT 1,689,361 | BDT 663 |
| February 2026 | 1,160 kg | BDT 277,624 | BDT 239 |
| March 2026 | 5,086 kg | BDT 1,535,010 | BDT 302 |
| April 2026 | 948 kg | BDT 114,050 | BDT 120 |
| May 2026 | 711 kg | BDT 138,656 | BDT 195 |
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 135.91%, 70132800 sits above that average by 64.93 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 74.83 points.
This line carries supplementary duty of 45%. 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.