HS Code 76109010
Aluminium Structure And Parts Of Structures..., Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 76109010 would be approximately BDT 58,130.00, because the Total Tax Incidence is 58.13% of the assessable value.
What these figures mean
Aluminium Structure And Parts Of Structures..., Nes is classified under HS code 76109010, which sits in heading 7610 (Aluminium; structures (excluding prefabricated buildings of heading no. 9406) and parts (e.g. bridges and sections, towers, lattice masts, etc) plates, rods, profiles and tubes for structures) of chapter 76 (Aluminium and articles thereof).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, 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 58.13%, 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 76109010 in 6 of 6 months, totalling 228,181 kg at an assessable value of BDT 72,875,017. That is an average of BDT 319 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,944th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 19,150 kg | BDT 8,862,732 | BDT 463 |
| January 2026 | 58,169 kg | BDT 19,119,056 | BDT 329 |
| February 2026 | 38,499 kg | BDT 16,809,913 | BDT 437 |
| March 2026 | 2,178 kg | BDT 1,066,391 | BDT 490 |
| April 2026 | 100,093 kg | BDT 22,117,872 | BDT 221 |
| May 2026 | 10,092 kg | BDT 4,899,053 | BDT 485 |
Bonded imports. A further 5,865 kg worth BDT 2,366,859 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 3.1% 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 58.13%, 76109010 sits above that average by 6.39 percentage points. It is the 13th 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 2.95 points.
Within heading 7610 alone, rates run from 58.13% to 64.25% across 3 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.