HS Code 96190000
Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 96190000 would be approximately BDT 135,910.00, because the Total Tax Incidence is 135.91% of the assessable value.
What these figures mean
Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar is classified under HS code 96190000, which sits in heading 9619 (Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material) of chapter 96 (Miscellaneous manufactured articles).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 45%, 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 135.91%, 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 96190000 in 6 of 6 months, totalling 740,222 kg at an assessable value of BDT 204,024,674. That is an average of BDT 276 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 961st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 76,674 kg | BDT 22,246,635 | BDT 290 |
| January 2026 | 191,570 kg | BDT 54,706,458 | BDT 286 |
| February 2026 | 135,800 kg | BDT 38,911,348 | BDT 287 |
| March 2026 | 133,179 kg | BDT 37,624,571 | BDT 283 |
| April 2026 | 89,750 kg | BDT 22,269,906 | BDT 248 |
| May 2026 | 113,249 kg | BDT 28,265,756 | BDT 250 |
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 135.91%, 96190000 sits above that average by 75.24 percentage points. It is the 1st 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 74.83 points.
This line carries supplementary duty of 45%. 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.