HS Code 98010021
GOODS TREATED AS "BAGGAGE" IN ACCORDANCE WITH CHAPTER XV OF THE ACT AND/OR UNDER THE...
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 98010021 would be approximately BDT 18,950.00, because the Total Tax Incidence is 18.95% of the assessable value.
What these figures mean
GOODS TREATED AS "BAGGAGE" IN ACCORDANCE WITH CHAPTER XV OF THE ACT AND/OR UNDER THE... is classified under HS code 98010021, which sits in heading 9801 (Not yet named) of chapter 98 (Special classification provisions (national)).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 6%, Supplementary Duty of 0%, VAT of 0%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 18.95%, 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 April 2026 and April 2026, NBR recorded commercial imports under 98010021 in 1 of 6 months, totalling 1 kg at an assessable value of BDT 4,345. That is an average of BDT 4,345 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 3,946th largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| April 2026 | 1 kg | BDT 4,345 | BDT 4,345 |
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 98 contains 21 tariff lines, averaging 18.95%. At 18.95%, 98010021 sits almost exactly at that average. 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 cheaper than the typical import by 42.13 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.