HS Code 94042100
Mattresses Of Cellular Rubber Or Plastics
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 94042100 would be approximately BDT 96,100.00, because the Total Tax Incidence is 96.1% of the assessable value.
What these figures mean
Mattresses Of Cellular Rubber Or Plastics is classified under HS code 94042100, which sits in heading 9404 (Mattress supports; articles of bedding (e.g. mattresses, quilts, eiderdowns, cushions pouffes and pillows), fitted with springs or stuffed, whether or not covered) of chapter 94 (Furniture; bedding, mattresses, cushions; luminaires and lighting fittings; illuminated signs; prefabricated buildings).
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 94042100 in 6 of 6 months, totalling 22,496 kg at an assessable value of BDT 11,454,977. That is an average of BDT 509 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,962nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,904 kg | BDT 1,000,043 | BDT 525 |
| January 2026 | 7,393 kg | BDT 4,507,669 | BDT 610 |
| February 2026 | 3,505 kg | BDT 1,622,657 | BDT 463 |
| March 2026 | 6,200 kg | BDT 3,274,788 | BDT 528 |
| April 2026 | 2,365 kg | BDT 647,546 | BDT 274 |
| May 2026 | 1,129 kg | BDT 402,274 | BDT 356 |
Bonded imports. A further 2,434 kg worth BDT 1,546,570 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 11.9% 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 94 contains 66 tariff lines, averaging 95.36%. At 96.1%, 94042100 sits above that average by 0.74 percentage points. It is the 35th 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 9404 alone, rates run from 80.18% 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.