HS Code 71039100
Rubies, Sapphires And Emeralds, Worked But Not Set...
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 71039100 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Rubies, Sapphires And Emeralds, Worked But Not Set... is classified under HS code 71039100, which sits in heading 7103 (Precious (excluding diamond) and semi-precious stone; worked, graded, not strung, mounted, set; ungraded precious (excluding diamond) and semi-precious stone, temporarily strung for convenience of transport) of chapter 71 (Natural or cultured pearls, precious stones, precious metals; imitation jewellery; coin).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 5%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 33.63%, 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
NBR recorded no commercial imports under 71039100 between December 2025 and May 2026. That is not unusual — roughly a third of the 7,469 lines in the schedule saw no commercial import in that window. Goods may still have entered under a bonded-warehouse regime, or been declared under a neighbouring code.
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 71 contains 57 tariff lines, averaging 50.66%. At 33.63%, 71039100 sits below that average by 17.03 percentage points. It is the 38th 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 27.45 points.
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.