HS Code 95079000
Line fishing tackle, fish landing nets, butterfly and similar nets...
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 95079000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Line fishing tackle, fish landing nets, butterfly and similar nets... is classified under HS code 95079000, which sits in heading 9507 (Fishing rods, fish-hooks and other line fishing tackle; fish landing nets and the like; decoy birds (not those of heading no. 9208 or 9705) and similar hunting or shooting requisites) of chapter 95 (Toys, games and sports requisites; parts and accessories 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 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 64.25%, 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 95079000 in 6 of 6 months, totalling 19,738 kg at an assessable value of BDT 4,873,159. That is an average of BDT 247 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,091st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 2,124 kg | BDT 941,895 | BDT 443 |
| January 2026 | 4,433 kg | BDT 1,150,821 | BDT 260 |
| February 2026 | 1,094 kg | BDT 329,875 | BDT 302 |
| March 2026 | 5,379 kg | BDT 1,787,517 | BDT 332 |
| April 2026 | 4,654 kg | BDT 399,284 | BDT 86 |
| May 2026 | 2,054 kg | BDT 263,767 | BDT 128 |
Bonded imports. A further 413 kg worth BDT 1,083,588 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 18.2% 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 95 contains 40 tariff lines, averaging 56.62%. At 64.25%, 95079000 sits above that average by 7.63 percentage points. It is the 5th 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 3.17 points.
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.