HS Code 74102100
Foil, backed with paper... of refined copper, =<0.15mm thick Of refined copper
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 74102100 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Foil, backed with paper... of refined copper, =<0.15mm thick Of refined copper is classified under HS code 74102100, which sits in heading 7410 (Copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.15mm) of chapter 74 (Copper and articles thereof).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 10%, 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 39.75%, 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 January 2026 and May 2026, NBR recorded commercial imports under 74102100 in 5 of 6 months, totalling 39,473 kg at an assessable value of BDT 44,374,976. That is an average of BDT 1,124 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,559th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| January 2026 | 22,520 kg | BDT 37,415,571 | BDT 1,661 |
| February 2026 | 686 kg | BDT 870,672 | BDT 1,269 |
| March 2026 | 16,120 kg | BDT 6,050,280 | BDT 375 |
| April 2026 | 0 kg | BDT 5,920 | — |
| May 2026 | 147 kg | BDT 32,533 | BDT 221 |
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 74 contains 53 tariff lines, averaging 42.76%. At 39.75%, 74102100 sits below that average by 3.01 percentage points. It is the 12th 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 21.33 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.