HS Code 71039900
Precious Or Semi-Precious Stones, Worked But Not Set..., Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 71039900 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Precious Or Semi-Precious Stones, Worked But Not Set..., Nes is classified under HS code 71039900, 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
Between December 2025 and May 2026, NBR recorded commercial imports under 71039900 in 5 of 6 months, totalling 55 kg at an assessable value of BDT 8,301. That is an average of BDT 151 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 4,063rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 5 kg | BDT 3,133 | BDT 627 |
| January 2026 | 2 kg | BDT 2,357 | BDT 1,179 |
| February 2026 | 1 kg | BDT 1,379 | BDT 1,379 |
| April 2026 | 2 kg | BDT 982 | BDT 491 |
| May 2026 | 45 kg | BDT 450 | BDT 10 |
Bonded imports. A further 345 kg worth BDT 829,059 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 99.0% 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 71 contains 57 tariff lines, averaging 50.66%. At 33.63%, 71039900 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.