HS Code 76020000
Aluminium Waste And Scrap
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 76020000 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Aluminium Waste And Scrap is classified under HS code 76020000, which sits in heading 7602 (Aluminium; waste and scrap) of chapter 76 (Aluminium and articles thereof).
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 76020000 in 6 of 6 months, totalling 3,083,093 kg at an assessable value of BDT 383,377,510. That is an average of BDT 124 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 717th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 650,036 kg | BDT 81,262,083 | BDT 125 |
| January 2026 | 524,556 kg | BDT 65,612,688 | BDT 125 |
| February 2026 | 290,320 kg | BDT 36,293,908 | BDT 125 |
| March 2026 | 635,088 kg | BDT 79,384,078 | BDT 125 |
| April 2026 | 593,066 kg | BDT 72,794,878 | BDT 123 |
| May 2026 | 390,027 kg | BDT 48,029,875 | BDT 123 |
Bonded imports. A further 326,209 kg worth BDT 66,113,315 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 14.7% 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 76 contains 42 tariff lines, averaging 51.74%. At 33.63%, 76020000 sits below that average by 18.11 percentage points. It is the 36th 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.