HS Code 70181000
Glass Smallware (Incl. Beads, Imitation Pearls/Stones, Etc)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 70181000 would be approximately BDT 96,100.00, because the Total Tax Incidence is 96.1% of the assessable value.
What these figures mean
Glass Smallware (Incl. Beads, Imitation Pearls/Stones, Etc) is classified under HS code 70181000, which sits in heading 7018 (Glass beads, imitation pearls, precious or semi-precious stones and similar glass smallwares, statuettes and other ornaments of worked glass; glass microspheres not exceeding 1mm in diameter) 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 70181000 in 6 of 6 months, totalling 2,486,024 kg at an assessable value of BDT 503,563,356. That is an average of BDT 203 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 642nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 391,962 kg | BDT 87,295,248 | BDT 223 |
| January 2026 | 554,548 kg | BDT 125,412,799 | BDT 226 |
| February 2026 | 472,409 kg | BDT 105,508,739 | BDT 223 |
| March 2026 | 337,690 kg | BDT 78,649,754 | BDT 233 |
| April 2026 | 367,485 kg | BDT 50,176,807 | BDT 137 |
| May 2026 | 361,930 kg | BDT 56,520,009 | BDT 156 |
Bonded imports. A further 86,791 kg worth BDT 269,330,615 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 34.8% 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%, 70181000 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 7018 alone, rates run from 64.25% to 96.1% across 3 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.