HS Code 76071990
Aluminium foil, =<0.2mm thick, not backed (excl. rolled),Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 76071990 would be approximately BDT 45,880.00, because the Total Tax Incidence is 45.88% of the assessable value.
What these figures mean
Aluminium foil, =<0.2mm thick, not backed (excl. rolled),Nes is classified under HS code 76071990, which sits in heading 7607 (Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2mm) of chapter 76 (Aluminium and articles thereof).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 15%, 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 45.88%, 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 76071990 in 6 of 6 months, totalling 566,029 kg at an assessable value of BDT 706,658,620. That is an average of BDT 1,248 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 593rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 101,009 kg | BDT 136,529,527 | BDT 1,352 |
| January 2026 | 88,951 kg | BDT 74,450,141 | BDT 837 |
| February 2026 | 92,798 kg | BDT 161,108,694 | BDT 1,736 |
| March 2026 | 68,912 kg | BDT 89,292,873 | BDT 1,296 |
| April 2026 | 156,095 kg | BDT 181,112,843 | BDT 1,160 |
| May 2026 | 58,264 kg | BDT 64,164,542 | BDT 1,101 |
Bonded imports. A further 14,162 kg worth BDT 8,734,747 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 1.2% 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 45.88%, 76071990 sits below that average by 5.86 percentage points. It is the 15th 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 15.2 points.
Within heading 7607 alone, rates run from 45.88% to 96.1% across 6 lines. Classification inside a single heading can change the bill substantially, so confirm the eight-digit code rather than working from the four-digit heading.
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.