HS Code 94042900
Mattresses Of Other Materials, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 94042900 would be approximately BDT 80,180.00, because the Total Tax Incidence is 80.18% of the assessable value.
What these figures mean
Mattresses Of Other Materials, Nes is classified under HS code 94042900, 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 10%, 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 80.18%, 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 94042900 in 6 of 6 months, totalling 17,236 kg at an assessable value of BDT 7,886,798. That is an average of BDT 458 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,182nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,924 kg | BDT 1,045,807 | BDT 544 |
| January 2026 | 6,699 kg | BDT 3,743,212 | BDT 559 |
| February 2026 | 2,055 kg | BDT 1,145,228 | BDT 557 |
| March 2026 | 1,273 kg | BDT 919,004 | BDT 722 |
| April 2026 | 4,421 kg | BDT 855,620 | BDT 194 |
| May 2026 | 864 kg | BDT 177,927 | BDT 206 |
Import figures: NBR Import Statements (IM-4 commercial), 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 80.18%, 94042900 sits below that average by 15.18 percentage points. It is the 37th 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 19.1 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 10%. 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.