HS Code 76061100
Of Aluminium, not alloyed
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 76061100 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Of Aluminium, not alloyed is classified under HS code 76061100, which sits in heading 7606 (Aluminium; plates, sheets and strip, thickness exceeding 0.2mm) of chapter 76 (Aluminium 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 December 2025 and May 2026, NBR recorded commercial imports under 76061100 in 6 of 6 months, totalling 684,922 kg at an assessable value of BDT 337,977,577. That is an average of BDT 493 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 720th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 107,206 kg | BDT 49,577,860 | BDT 462 |
| January 2026 | 251,303 kg | BDT 123,281,873 | BDT 491 |
| February 2026 | 61,692 kg | BDT 33,152,393 | BDT 537 |
| March 2026 | 44,633 kg | BDT 21,227,490 | BDT 476 |
| April 2026 | 128,268 kg | BDT 63,433,728 | BDT 495 |
| May 2026 | 91,820 kg | BDT 47,304,233 | BDT 515 |
Bonded imports. A further 45,991 kg worth BDT 22,893,293 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 6.3% 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 39.75%, 76061100 sits below that average by 11.99 percentage points. It is the 24th 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.