HS Code 70161090
Glass Cubes And Other Glass Smallwares, For Decorative Purposes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 70161090 would be approximately BDT 96,100.00, because the Total Tax Incidence is 96.1% of the assessable value.
What these figures mean
Glass Cubes And Other Glass Smallwares, For Decorative Purposes is classified under HS code 70161090, which sits in heading 7016 (Glass; paving blocks, slabs, bricks, tiles etc, of pressed, moulded glass, whether or not wired, glass smallwares for decorative purposes leaded lights and the like; multicellular or foam glass) 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 70161090 in 5 of 6 months, totalling 99,621 kg at an assessable value of BDT 6,440,609. That is an average of BDT 65 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,268th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 601 kg | BDT 63,461 | BDT 106 |
| February 2026 | 29,887 kg | BDT 2,241,436 | BDT 75 |
| March 2026 | 12,560 kg | BDT 1,144,352 | BDT 91 |
| April 2026 | 2,281 kg | BDT 408,919 | BDT 179 |
| May 2026 | 54,292 kg | BDT 2,582,441 | BDT 48 |
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 96.1%, 70161090 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.
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.