HS Code 70191500
Chemically bonded mats
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 70191500 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Chemically bonded mats is classified under HS code 70191500, which sits in heading 7019 (Glass fibres (including glass wool) and articles thereof (e.g. yarn, rovings, woven fabrics)) 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 70191500 in 6 of 6 months, totalling 550,860 kg at an assessable value of BDT 68,599,440. That is an average of BDT 125 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,590th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 39,540 kg | BDT 5,225,547 | BDT 132 |
| January 2026 | 57,900 kg | BDT 7,249,197 | BDT 125 |
| February 2026 | 60,690 kg | BDT 7,586,639 | BDT 125 |
| March 2026 | 124,680 kg | BDT 15,752,467 | BDT 126 |
| April 2026 | 191,490 kg | BDT 23,248,256 | BDT 121 |
| May 2026 | 76,560 kg | BDT 9,537,334 | BDT 125 |
Bonded imports. A further 1,700 kg worth BDT 158,433 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 0.2% 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 64.25%, 70191500 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 7019 alone, rates run from 23.25% to 64.25% across 27 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.