HS Code 70199030
Biogas digester
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 70199030 would be approximately BDT 23,250.00, because the Total Tax Incidence is 23.25% of the assessable value.
What these figures mean
Biogas digester is classified under HS code 70199030, 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 10%, Supplementary Duty of 0%, VAT of 0%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 23.25%, 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 April 2026, NBR recorded commercial imports under 70199030 in 2 of 6 months, totalling 22 kg at an assessable value of BDT 303,765. That is an average of BDT 13,808 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 3,976th largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 22 kg | BDT 300,107 | BDT 13,641 |
| April 2026 | 0 kg | BDT 3,658 | — |
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 23.25%, 70199030 sits below that average by 47.73 percentage points. It is the 90th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is cheaper than the typical import by 37.83 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.