HS Code 97012100
Of an age exceeding 100 years : Painting, drawings and pastels
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 97012100 would be approximately BDT 58,130.00, because the Total Tax Incidence is 58.13% of the assessable value.
What these figures mean
Of an age exceeding 100 years : Painting, drawings and pastels is classified under HS code 97012100, which sits in heading 9701 (Paintings, drawings and pastels, executed entirely by hand; not drawings of heading no. 4906 and not hand-painted, hand-decorated manufactured articles; collages, mosaics and similar decorative plaques) of chapter 97 (Works of art, collectors' pieces and antiques).
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 97012100 in 6 of 6 months, totalling 990 kg at an assessable value of BDT 348,265. That is an average of BDT 352 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 4,006th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 583 kg | BDT 163,887 | BDT 281 |
| January 2026 | 242 kg | BDT 151,680 | BDT 627 |
| February 2026 | 16 kg | BDT 1,097 | BDT 69 |
| March 2026 | 99 kg | BDT 27,914 | BDT 282 |
| April 2026 | 38 kg | BDT 2,703 | BDT 71 |
| May 2026 | 12 kg | BDT 984 | BDT 82 |
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 97 contains 19 tariff lines, averaging 48.46%. At 58.13%, 97012100 sits above that average by 9.67 percentage points. It is the 3rd 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 9701 alone, rates run from 58.13% to 64.25% 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.
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.