HS Code 97039000
Original sculptures and statuary, in an material, NES
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 97039000 would be approximately BDT 58,130.00, because the Total Tax Incidence is 58.13% of the assessable value.
What these figures mean
Original sculptures and statuary, in an material, NES is classified under HS code 97039000, which sits in heading 9703 (Sculptures and statuary; original, in any material) 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 97039000 in 6 of 6 months, totalling 44,693 kg at an assessable value of BDT 9,384,230. That is an average of BDT 210 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,968th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 22,077 kg | BDT 6,109,151 | BDT 277 |
| January 2026 | 4,037 kg | BDT 874,236 | BDT 217 |
| February 2026 | 4,788 kg | BDT 1,093,197 | BDT 228 |
| March 2026 | 4,507 kg | BDT 732,376 | BDT 162 |
| April 2026 | 3,367 kg | BDT 182,940 | BDT 54 |
| May 2026 | 5,917 kg | BDT 392,330 | BDT 66 |
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%, 97039000 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.
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.