HS Code 76072099
Aluminium foil backed, NES
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 76072099 would be approximately BDT 96,100.00, because the Total Tax Incidence is 96.1% of the assessable value.
What these figures mean
Aluminium foil backed, NES is classified under HS code 76072099, 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 25%, Supplementary Duty of 20%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 96.1%, 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 76072099 in 6 of 6 months, totalling 3,840,882 kg at an assessable value of BDT 2,567,747,441. That is an average of BDT 669 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 191st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 748,267 kg | BDT 514,819,724 | BDT 688 |
| January 2026 | 609,890 kg | BDT 416,501,336 | BDT 683 |
| February 2026 | 592,340 kg | BDT 400,135,059 | BDT 676 |
| March 2026 | 670,135 kg | BDT 453,379,186 | BDT 677 |
| April 2026 | 766,838 kg | BDT 488,703,894 | BDT 637 |
| May 2026 | 453,412 kg | BDT 294,208,242 | BDT 649 |
Bonded imports. A further 50,555 kg worth BDT 21,405,479 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 0.8% 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 96.1%, 76072099 sits above that average by 44.36 percentage points. It is the 1st most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 35.02 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.
This line carries supplementary duty of 20%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.