Government Publication
Bangladesh Customs Tariff: Guide for Exporters
Executive Summary
The Bangladesh Customs Tariff is the official schedule of import duties and taxes administered by the National Board of Revenue (NBR). The 2025-2026 edition contains 7,456 eight-digit tariff lines organised under 97 HS chapters, with each line specifying the statutory customs duty (CD), supplementary duty (SD), value-added tax (VAT), advance income tax (AIT), advance trade tax (ATV), and regulatory duty (RD) applicable. For exporters, the most relevant sections are: duty drawback provisions (Schedule 11), bonded warehouse facility (Schedule 12), export processing zone tariff treatment (Schedule 13), and the export retention quota rules. The Operative Tariff is searchable online at hub.bangladeshcustoms.gov.bd/operative-tariff by HS code (import search) or product description (export search). This guide explains how exporters can: (a) look up the duty rate on a specific imported input, (b) claim duty drawback on inputs used in export production, (c) apply for bonded warehouse status, and (d) maintain an export retention account.
Key Points
- 2025-26 Tariff contains 7,456 eight-digit HS tariff lines
- 97 HS chapters covered (1-98, with Chapter 77 reserved)
- Statutory duties per line: CD, SD, VAT, AIT, ATV, RD
- Duty drawback: Schedule 11 of the Tariff
- Bonded warehouse: Schedule 12
- EPZ tariff treatment: Schedule 13
- Searchable online at hub.bangladeshcustoms.gov.bd/operative-tariff
- Import search by HS code | Export search by product description
- Prohibited/restricted imports list updated annually
- Effective duty rate may differ from statutory (subject to SROs, treaties, notifications)
Full Details
A comprehensive guide to Bangladesh customs tariff structure, duty rates, and export procedures.