HS Code 96020010
Gelatin Capsules (Empty)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 96020010 would be approximately BDT 58,130.00, because the Total Tax Incidence is 58.13% of the assessable value.
What these figures mean
Gelatin Capsules (Empty) is classified under HS code 96020010, which sits in heading 9602 (Vegetable, mineral carving material and articles of these materials, moulded or carved articles of wax, stearin, natural gums, resins or modelling pastes, worked unhardened gelatin (not heading no. 3503)) of chapter 96 (Miscellaneous manufactured articles).
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 96020010 in 6 of 6 months, totalling 228,474 kg at an assessable value of BDT 880,257,928. That is an average of BDT 3,853 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 421st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 59,555 kg | BDT 238,297,474 | BDT 4,001 |
| January 2026 | 39,739 kg | BDT 135,823,191 | BDT 3,418 |
| February 2026 | 27,698 kg | BDT 117,432,267 | BDT 4,240 |
| March 2026 | 29,015 kg | BDT 113,630,735 | BDT 3,916 |
| April 2026 | 44,165 kg | BDT 166,271,566 | BDT 3,765 |
| May 2026 | 28,302 kg | BDT 108,802,695 | BDT 3,844 |
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 96 contains 54 tariff lines, averaging 60.67%. At 58.13%, 96020010 sits below that average by 2.54 percentage points. It is the 39th 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 9602 alone, rates run from 58.13% to 64.25% across 2 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.