HS Code 70189000
Glass Statuettes And Other Ornaments Of Lamp-Worked Glass, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 70189000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Glass Statuettes And Other Ornaments Of Lamp-Worked Glass, Nes is classified under HS code 70189000, 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 0%, 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 64.25%, 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 70189000 in 6 of 6 months, totalling 16,025 kg at an assessable value of BDT 3,723,079. That is an average of BDT 232 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,804th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 5,149 kg | BDT 1,467,455 | BDT 285 |
| January 2026 | 367 kg | BDT 165,677 | BDT 451 |
| February 2026 | 1,537 kg | BDT 652,730 | BDT 425 |
| March 2026 | 469 kg | BDT 145,121 | BDT 309 |
| April 2026 | 3,990 kg | BDT 620,405 | BDT 155 |
| May 2026 | 4,513 kg | BDT 671,691 | BDT 149 |
Bonded imports. A further 41,162 kg worth BDT 113,483,658 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. That is 96.8% of everything imported under this code. In practice this line is an export input rather than a product entering the domestic market, so the duty rates above apply to only a small fraction of the trade.
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 64.25%, 70189000 sits below that average by 6.73 percentage points. It is the 34th 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 3.17 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.
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.