Tax

Rates of Supplementary Duty (SD) on goods and services in Bangladesh for the financial year 2019-20

August 30, 2019
SD-Rates-Bangladesh

Do you require to know the rates of supplementary duty? And are you searching the rates for your day to day corporate activities?

But the list of rates of supplementary duty is long!

Not only the rates of supplementary duty including H. S. Code, as an accounts people you have to know the H. S. Code wise VAT rates as per third schedule of Value Added Tax and Supplementary Duty Act 2012 and TDS rates with section references in accordance with Income Tax Ordinance 1984.

So, how many rates you will remember?

It is not possible.

Yes, there is an easy solution to find out the rates if you carry books or print out of the rates. But it is not always possible to carry the hard copies.

So what is the solution?

Don’t worry!

I have composed all the rates you require in your daily corporate life. And published in this blog so that you can search the rates in online whenever you require if you are connected with internet.

BCIT Image

As per section 55 imposition of supplementary duty under Value Added Tax and Supplementary Duty Act 2012, supplementary duty shall be imposable and payable on the import of goods, the supply of goods manufactured in Bangladesh and the supply of services rendered in Bangladesh.

But supplementary duty shall not be applicable in two cases. One is if any goods is imported for export and not for home-consumption. And another one is the supply of goods or services that are zero-rated.

You know, VAT is applicable at multi-level but the supplementary duty shall be payable at only one stage.

Supplementary duty shall be charged at specified rates or specified amount in the SECOND SCHEDULE of the Value added Tax and Supplementary Duty Act 2012.

The second schedule is divided into three tables. Table 1 consists goods subject to supplementary duty at import stage, table 2 consists goods subject to supplementary duty at supply stage and table 3 consists services subject to supplementary duty at supply stage.

Please rotate your smartphone screen for easily readable view before going to the below table.

Table-1

Goods subject to Supplementary Duty at import stage

Heading No.

H.S. Code

Description of goods

Rate or amount of SD (%)

(1)

(2)

(3)

(4)

03.02

All H.S. Code

Fish, Fresh or chilled, excluding fish fillets and other fish meat of heading 03.04

20

03.03

All H.S. Code

Fish, frozen, excluding fish fillets and other fish meat of heading 03.04

20

03.04

All H.S. Code

Fish fillets and other fish meat (whether or not minced) fresh, chilled or frozen

20

03.05

0305.10.10

Slices and flours of fish, fit for human consumption (wrapped/canned up to 2.5 kg)

20

0305.31.90

0305.32.90

0305.39.90

Fish fillet less, dried, salted or in brine, but not smoked (wrapped/canned up to 2.5 kg)

20

0305.59.90

Other dried fish (whether salted or not), not smoked (wrapped/canned up to 2.5 kg)

20

03.06

0306.16.00

0306.17.00

Cold water shrimps

20

04.02

0402.10.10

0402.21.10

0402.29.10

Powdered milk in retail packing (up to 2.5 kg)

20

04.05

All H.S. Code

Butter and other fats and oils derived from milk; dairy spreads

20

07.02

All H.S. Code

Tomatoes, fresh or chilled

20

07.09

All H.S. Code

Other vegetables, fresh or chilled

20

08.01 and 08.02

0801.11.10

0801.12.10

0801.19.10

0801.21.10

0801.22.10

0801.31.10

0801.32.10

0802.11.10

0802.12.10

0802.21.10

0802.22.10

0802.31.10

0802.32.10

0802.41.10

0802.42.10

0802.51.10

0802.52.10

0802.61.10

0802.62.10

0802.70.10

0802.80.10

0802.90.91

Coconuts brazil nuts and cashew nuts and other nuts, fresh or dried (wrapped or canned up to 2.5 kg)

20

 

08.02

0802.90.11

0802.90.12

0802.90.19

Betel nuts, fresh or dried, whether or not shelled or peeled.

30

08.04

0804.50.31

0804.50.39

Fresh or dried mango

20

08.05

0805.10.10

0805.10.90

Orange, fresh or dried

20

0805.21.10

0805.21.90

0805.22.10

0805.22.90

0805.29.10

0805.29.90

Citrus fruit, fresh or dried

20

0805.40.10

0805.40.90

Grapes, fresh or dried

20

0805.50.10

0805.50.90

Lemons, fresh or dried

20

0805.90.11

0805.90.19

0805.90.21

0805.90.29

Other citrus lemon fruits, fresh or dried

20

08.06

All H.S. Code

Grapes fruits, fresh or dried

20

08.07

All H.S. Code

Melons (including watermelons) and papaws (Papayas), fresh

20

08.08

All H.S. Code

Fresh apples, pears and quinces

20

08.09

All H.S. Code

Apricots, cherries, peaches (including nectarines), plums and sloes, fresh

20

08.10

All H.S. Code

Other fruit, fresh

20

09.01

0901.11.10

0901.12.10

0901.21.10

0901.22.10

0901.90.10

Coffee, coffee husks and skins; coffee substitutes containing coffee in any proportion (wrapped or canned up to 2.5 kg)

20

09.02

0902.10.00

0901.20.00

Green tea

20

0902.30.00

Black tea (farmented) and partly farmeted tea, in immediate packings of a content not exceeding 3 kg

20

0902.40.00

Other black tea (fermented) and other partly fermented tea

20

09.04

0904.11.10

0904.11.90

0904.12.00

Pepper, neither crushed or ground

20

09.06

All H.S. Code

Cinnamon and cinnamon-tree flowers

20

09.07

All H.S. Code

Cloves

20

09.08

0908.31.10

0908.31.90

0908.32.10

0908.32.90

Cardamom

20

09.09

0909.31.10

0909.31.90

0909.32.10

0909.32.90

Cumin

20

15.13

1513.19.00

Refined coconut oil and fractions thereof, other

30

17.02

1702.30.10

Dextrose anhydrous/monohydrate BP/USP Pyrogen free imported under blocklist

20

1702.30.20

Liquid glucose

20

1702.30.90

Other glucose and glucose syrup

20

1702.40.00

Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar

20

17.04

1704.10.10

1704.90.10

Sugar confectionery (including white chocolate), not containing cocoa, Put up for retail sale

45

1704.10.90

1704.90.90

Sugar confectionery (including white chocolate), not containing cocoa, excluding Put up for retail sale

20

18.06

Chocolate and other fruit preparations containing cocoa:

1806.20.00

Chocolate and other fruit preparations containing cocoa (more than 2 kg Blocks, slabs or bars or in liquid, paste, powder, granular or such bulk packing)

45

1806.31.00

1806.32.00

Finished chocolate (Blocks, slabs or bars)

45

1806.90.00

Other

45

19.01

1901.10.01

Preparations suitable for zero to one years of infants, put up for retail sale (contained goods of headings 04.01 to 04.04)

20

1901.20.00

Mixes and dough’s for the preparation of bakers wares of heading 19.05

20

1901.90.91

Malt extract/fruit preparations imported in bulk by VAT registered food processing industries

20

1901.90.99

Other fruits

20

19.02

All H.S. Code

Pasta, whether or not cooked or stuffed or otherwise prepared; Couscous

30

19.04

All H.S. Code

Prepared for obtained by the swelling or roasting of cereals or cereal products; all types of cereals

30

19.05

1905.31.00

Sweet biscuits

45

1905.32.00

Waffles and wafers

45

1905.40.00

Rusks, toasted bread and similar toasted products

45

1905.90.00

Other

45

20.05

2005.20.00

Potato cheeps

45

20.07

All H.S. Code

Jams, fruits jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter

20

20.09

All H.S. Code

Fruit juices (including grape must) and vegetable juices, unfermented not containing added spirit, whether or not containing added sugar or other sweetening matter

20

21.03

All H.S. Code

Sauces and preparations therefore; mixed condiments and mixed seasonings, mustard flour and meal and prepared mustard.

20

21.05

2105.00.00

Ice cream and other edible ice, whether or not containing cocoa

20

21.06

2106.90.10

Any item used in the preparation of soft drinks, other than those with a mixture of perfumed substances, containing alcohol exceeding alcoholic strength 0.5% by volume

350

2106.90.49

Other stabilizer for milk

10

2106.90.50

Creamer in bulk imported by VAT registered milk foodstuffs manufacturers

20

2106.90.60

Food supplement

20

2106.90.90

Other

20

22.01

All H.S. Code

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow

20

22.02

2202.10.00

Waters, including mineral waters and aerated waters, containing added sugar of other sweetening matter or flavoured

150

2202.10.90

Non-alcoholic beer

150

2202.99.00

Other

150

22.03

2203.00.00

Beer made from malt

250

22.04

All H.S. Code

Wine of fresh grapes, including fortified wines; grapes must other than that of heading 20.09

350

22.05

All H.S. Code

Vermouth and other wine of fresh grapes

350

22.06

2206.00.00

Other fermented beverages (for example: cider, parry,);

350

22.08

All H.S. Code

Un-denatured ethyl alcohol of an alcoholic strength by volume of less than 80% volume, spirits, liquors and other spirituous beverages

350

24.01

All H.S. Code

Un-manufactured tobacco, tobacco refuse

60

24.02

2402.10.00

Cigars, cheroots and cigarillos, containing tobacco

350

2402.20.00

Cigarettes containing tobacco

350

2402.90.00

Bidi or others made by hand or non-mechanically

150

24.03

All H.S. Code

Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco extracts and essences

150

25.01

2501.00.20

Salt (other than pure sodium chloride) not in aqueous solution including salt boulder for crushing and salt in bulk

20

2501.00.30

Rock salt, bit salt

20

2501.00.99

Other salt

20

25.15

2515.11.00

Marble and travertine (apparent specific of 2.5 or more), crude or roughly cut

20

2515.12.00

Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

20

2515.20.00

Ecsussine and other calcareous monumental or building stone; alabaster

20

25.16

2516.11.00

Granite (crude or roughly cut)

20

2516.12.00

Granite, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular or square shape

20

2516.90.10

Boulder stone

10

25.17

2517.10.90

Pebbles, gravel, broken or crushed stone (excluding imported by registered ceramic products manufacturing Industries

30

2517.49.00

Other Pebbles, gravel, broken or crushed stone

30

25.21

2521.00.91

Boulder stone

10

2521.00.99

Other

30

25.23

2523.21.00

Portland cement: white, whether or not artificially coloured

20

2523.29.00

Other Portland cement

20

27.10

2710.12.39

Other light oil and preparations: others

20

2710.12.50

Other medium oils and preparations

20

2710.12.69

Gas oil: others

20

2710.19.19

Fuel oils: others

20

2710.19.93

Partly refined petroleum including topped crudes

20

2710.19.99

Other natural gas

20

27.11

2711.21.00

Perfumes and toilet waters

100

28.07

2807.00.00

Sulphuric acid; oleum

20

29.15

2915.70.32

Sodium salt of palmitic acid (soap noodle) imported by other

20

29.17

2917.32.10

Dioctyl orthopathalates Pharmaceutical grade imported under block list by VAT registered pharmaceutical industry

20

2917.32.90

Dioctyl orthopthalates (D and P)

10

2917.33.00

Dinonyl or dodecyl orthopathalates

20

2917.34.10

Other esters of orthophthalic acid

20

2917.39.10

Other Plasticizer

20

32.08

3208.10.10

Paints and varnishes imported by Bangladesh Biman, flying club, concerned Government Department and VAT registered manufacturer as raw material for their product

20

3208.10.90

Based polyesters based other paints, Varnish (Enamel lacquers)

20

3208.20.10

Paints and varnishes imported by Bangladesh Biman, flying club, concerned Government Department and VAT registered manufacturer as raw material for their product

20

3208.20.99

Other – paints based on acrylic or vinyl polymers, in a non-aqueous medium

20

3208.90.10

Paints and varnishes imported by Bangladesh Biman, flying club, concerned Government Department and VAT registered manufacturer as raw material for their product

20

3208.90.90

Other paints, Varnishes and lacquers

20

32.09

3209.10.10

Paints and varnishes imported by Bangladesh Biman, flying club, concerned Government Department and VAT registered manufacturer as raw material for their product

20

3209.10.90

Based on acrylic vinyl polymers others paints and varnishes (Enamels and lacquer)

20

3209.90.10

Paints and varnishes imported by Bangladesh Biman, flying club, concerned Government Department and VAT registered manufacturer as raw material for their product

20

3209.90.90

Other paints, Varnishes and lacquers

20

32.10

3210.00.10

Paints and varnishes imported by Bangladesh Biman, flying club, concerned Government Department and VAT registered manufacturer as raw material for their product

20

3210.00.20

Prepared water pigments of a kind used for finishing leather, for cleaning footwear in tablet form

20

3210.00.90

Other Paints, varnish (Enamel, Lacquer and Paints and varnishes)

20

33.03

3303.00.00

Perfumes and toilet waters

30

33.04

All H.S. Code

Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations

45

33.05

All H.S. Code

Preparations for use of the hair.

60

33.06

3306.10.00

Dentrifrices

20

3306.90.00

Other things used to clean between the teeth (dental floss)

20

33.07

All H.S. Code

Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations nor elsewhere specified or included, prepared room deodorisers, whether or not perfumed or having disinfectant properties

30

3307.20.00

Personal deodorants and antiperspirants

30

3307.90.00

Others

30

34.01

All H.S. Code

Soap; organic surface-active products and preparations for use as soap

20

34.02

3402.90.10

Detergents

20

34.05

3405.10.00

Polishes, creams and similar preparations for footwear or leather

20

36.01

3601.00.00

Propellant powders

30

36.02

3602.00.00

Prepared explosives, other than propellant powders

30

36.04

All H.S. Code

Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles

30

36.05

3605.00.00

Matches; other than pyrotechnic articles of heeding 36.04

20

38.08

3808.91.21

Mosquito coil; aerosol; mosquito repellent

20

38.24

3824.90.20

Chlorinated paraffin wax

10

 

100

 

3824.90.40

Refill electronic nicotine delivery system (ENDS)

 

39.17

3917.21.00

Tubes, pipes and hoses, rigid of polymers of ethylene

30

 

 3917.21.00

Tubes, pipes and hoses, rigid of polymers of propylene

30

 

3917.23.90

Tubes, pipes and hoses, rigid of polymers of Vinyl chloride (excluding PVC shrinkable tube (plain)

30

 

3917.29.91

Fibre glass imported by VAT registered electric fan manufacturers

30

 

3917.29.99

Tubes, pipes and hoses, rigid of other plastics (excluding silicone tubing for laboratory use; hoses pipe for gas cylinder)

30

 

39.18

All H.S codes

Floor covering of plastics, wall or ceiling covering of plastics, whether or not self-adhesive, (in rolls or in the form of tiles)

20

39.19

3919.90.99

Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls.

10

39.20

Plates, sheets, film, foil and strip, of plastics, (non-cellular and not reinforced), laminated, supported or similarly combines with other materials

 

3920.20.10

In printed form of polymers of propylene (other than certified block list goods imported by Medicine manufacturing industries)

10

 

3920.49.21

Printed PVC sheet imported by VAT registered SIM card or smart card manufacturing industry.

10

 

3920.49.29

Printed OVC sheet

20

 

3920.62.10

In printed form of poly ethylene terephthalate

20

 

3920.69.10

In printed form of other polyesters

10

 

3920.92.10

In printed form of polyamides

10

 

3920.99.90

Other plastic sheet

10

 

39.21

Others plates of plastics, sheets, film, foil and strip, of plastics, (cellular and reinforced), laminated, supported or similarly combined with other materials

 

3921.19.90

Other cellular, plates/sheets/film/foil of plastics

20

 

3921.90.91

In printed form of other cellular of plastics, volcanized, metalized or such plastics

30

 

3921.90.99

Unprinted form of other cellular of plastics, volcanized, metalized or such plastics

20

 

39.22

All H.S codes

Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics

20

 

39.23

Articles for the conveyance or packing of goods, of plastics:

 

3923.10.00

Boxes, cases, crates and similar articles of plastics

45

 

3923.21.00

Sacks and bags (including cones) of polymers of ethylene other than plastics

45

 

3923.29.90

Sacks and bags (including cones) of other plastics

45

 

3923.30.90

Carboys, bottles, flasks and similar articles

(other than Sachet for medicine and inhaler container)

45

 

3923.40.90

Other spools, caps, bobbins and similar supports

45

 

3923.50.00

Stoppers, lids, caps and other closures

45

 

3923.90.90

Plastics palates

45

 

39.24

3924.10.00

Tableware and kitchenware of plastics

45

 

3924.90.1

Feeding bottle

20

 

3924.90.90

Other

45

 

39.25

3925.20.00

Doors, windows and their frames and threshold for doors of plastics

45

 

3925.30.00

Shutters, blinds (including venetian blinds) and similar articles and parts thereof plastics

20

 

3925.90.00

 Other Builders ware of plastics

20

 

39.26

3926.10.00

Office or school supplies of plastics

20

 

3926.40.00

Statuettes and other ornamental articles

20

 

3926.90.99

Other articles of plastics

30

 

40.11

4011.10.00

Tyres of motor cars

20

40.16

4016.91.00

Floor covering and mats

20

42.02

All H.S. Codes

Trunks, suit-case, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling-bags, insulated food or beverages bags toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper

20

42.03

4203.30.00

Belts and bandoliers

20

 

4203.40.00

Other clothing accessories

20

 

From

44.10 to

44.12

All H.S. codes

(other than

4411.12.00,

4411.13.00,

And

4411.14.00

Particle board, oriented strand board (OSB) and similar board, fibreboard, hard board, ply wood, veneered panels and similar laminated goods.

20

44.10

4410.11.00

Particle Board

20

44.18

ALL H. S. Codes

Doors, windows and their frames and threshold, perkit, Shuttering Shingles, shakes and similar articles

10

44.20

4420.10.00

Wooden Beads

20

48.02

4802.54.10

4802.54.90

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10% by weight of the total fibres contents consists of such fibres of the weighting less than 40g/m2 (excluding imported by VAT registered manufacturing industries

10

48.13

ALL H. S. Codes

Cigarette paper, Whether or not cut to size or in the form of booklets or tubes

100

48.18

ALL H. S. Codes

Toilet paper, tissues paper, towels or napkin paper or similar articles, of a kinds used for household or sanitary purposes

30

48.19

4819.10.00

Cartons boxes and cases, of corrugated paper and paperboard

10

4929.20.00

Folding cartons, boxes and cases, of non-corrugated paper and paperboard

10

4919.30.00

Sacks and bags, having base of a width of 40 cm. or more

10

48.21

4821.10.00

Printed labels

20

48.23

4823.90.93

482390.94

Surface coloured or printed paper or paperboard or paperboard

20

49.01

4901.10.00

Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets whether or not folded

10

49.09

4909.00.00

Printed or illustrated postcards, printed cards bearing personal greetings messages or announcements whether or not illustrated, with or without envelopes or trimmings.

20

49.10

4910.00.00

Calendars of any kinds, printed, including calendar blocks

20

49.11

ALL H. S. Codes

Printed picture, including printed pictures and photographs

20

50.07

ALL H. S. Codes

Woven fabrics of silk or of silk waste

45

52.08 to 52.12

ALL H. S. Codes

Woven fabrics

20

52.07 to 54.08

ALL H. S. Codes (except 5407.10.10)

Woven fabrics

20

55.12 to 55.16

ALL H. S. Codes (except 5512.19.10)

Woven Fabrics

20

56.05

5605.00.10

Materialised around yarn

20

57.01 to 57.05

ALL H. S. Codes

Carpets and other textile floor coverings

20

58.01

ALL H. S. Codes

Woven pile fabrics and chenille fabrics, others than fabrics of heading 58.02 or 58.06

20

58.04

ALL H. S. Codes

Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics or headings 60.02 to 60.06

20

59.03

5903.10.90

Other textile fabrics, impregnated, coated, covered or laminated with polyvinyl chloride:

20

5903.20.90

Other textile fabrics, impregnated, coated, covered or laminated with polyurethane:

20

5903.90.90

Other textile fabrics with polyurethane

20

60.01

ALL H. S. Codes

File fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted

20

60.02

ALL H. S. Codes

Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 60.01

20

60.03

ALL H. S. Codes

Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 60.01 or 60.02

20

60.04

ALL H. S. Codes

Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other those of heading 60.01

20

60.05

ALL H. S. Codes

Wrap knit fabrics (including those made on galloon knitting machines) other than offering 60.01 to 60.04

20

60.06

ALL H. S. Codes

Other knitted or crocheted fabrics

20

61.01 and 61.02

ALL H. S. Codes

Overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), trousers, wind-chitter and similar articles knitted or crocheted.

45

61.03

ALL H. S. Codes

Men’s or boys suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted.

45

61.04

ALL H. S. Codes

Women’s or girls suits, ensembles jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted,

45

61.05

ALL H. S. Codes

Men’s or boys’ skirts knitted or crocheted.

45

61.06

ALL H. S. Codes

Women’s or girls’ blouses, shirts, and shirt-blouses, knitted or crocheted.

45

61.07

ALL H. S. Codes

Men’s or boys’ underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted.

45

61.08

ALL H. S. Codes

Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pyjamas, negliges, bathrobes, dressing gowns and similar articles, knitted or crocheted.

45

61.09

ALL H. S. Codes

T-shirts, singlets and other vests, knitted or crocheted.

45

61.10

ALL H. S. Codes

Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted (made of wool or fine animal hair of Kashmir ( Cashmere) goats or other animals)

45

61.11

ALL H. S. Codes

Babies garments and clothing accessories, knitted or crocheted.

45

61.13

6113.00.00

Garments, made up of knitted or crocheted fabrics of heading 59.03,59.06 or 59.07

45

61.14

ALL H. S. Codes

Other garments knitted or crocheted

45

61.15

ALL H. S. Codes

Panty hose, tights, stockings, stocks and other hosiery, including graduated compression hosiery (for example stockings for varicose veins) and footwear without applied soles, knitted or crocheted.

45

61.17

ALL H. S. Codes (except 6117.80.90)

Other made up clothing  accessories, knitted or crocheted, knitted or crocheted part of garments or clothing accessories (except knee-cap anklet etc. used as sports outfit).

45

62.01 to 62.10

ALL H. S. Codes

All ready –made garments for men, women and children underwear and similar goods (other than swimwear)

45

62.11

6211.32.00

6211.33.00

6211.39.00

6211.42.00

6211.43.00

6211.49.00

Track-suit and other garments (Other than swimwear and ski suits)

20

62.12 to

62.17

ALL H. S. Codes

Brassieres, girdles, Corsets, Brace, suspenders,  Garers,  Rumal, Shal, scarf, muffler, mantilla, veil, tie, bow-tie, cravet, gloves, mittence, meats and similar articles and parts thereof.

45

63.01

ALL H. S. Codes

All types of blankets made of wool.

20

63.02

ALL H. S. Codes

Bed linen, table line, toilet linen and kitchen linen.

20

63.03

ALL H. S. Codes

Curtains (including drapes) and interior blinds; curtain or bed valances.

20

63.04

ALL H. S. Codes

Other furnishing articles, excluding those of heading 94.04.

20

64.02

ALL H. S. Codes

Other footwear with outer soles and uppers of rubber or plastics.

45

64.03

ALL H. S. Codes

 Footwear with outer soles and uppers of rubber or plastics, leather or composition leather and uppers of leather.

45

64.04

ALL H. S. Codes

 Footwear with outer soles and uppers of rubber or plastics, leather or composition leather and uppers of textile materials.

45

64.05

ALL H. S. Codes

Other footwear.

45

64.06

6406.10.10

6406.10.90

6406.20.10

6406.20.90

Upper and outer soles and heels.

20

67.02

ALL H. S. Codes

Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit.

20

68.02

ALL H. S. Codes

Granite, marble, travertine and alabaster and other stone.

60

68.03

6803.00.00

Worked slate and articles of slate or agglomerated slate.

60

68.08

6808.00.00

Panels, boards, tiles, blocks and similar articles of vegetables fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders.

10

69.04

ALL H. S. Codes

Ceramic buildings bricks, flooring blocks, support or filler tiles and the like.

20

69.05

ALL H. S. Codes

Roofing tiles, chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods.

20

69.06

6906.00.00

Ceramic pipes, condults, guttering and pipe fittings.

20

69.07

ALL H. S. Codes

Unglazed ceramic flags and paving hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing

60

69.08

ALL H. S. Codes

Glazed ceramic flags and paving hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing

60

69.10

ALL H. S. Codes

Ceramic sinks, wash basins wash basin pedestals, baths bidets, water closet pans. Flushing cisterns, urinals and similar sanitary fixtures.

60

69.11

ALL H. S. Codes

Tableware, kitchenware , other household articles and toilet articles, of porcelain or china

60

69.12

6912.00.00

Ceramic tableware, kitchenware, other household articles.

60

69.13

ALL H. S. Codes

Statuettes and other ornamental ceramic articles.

60

69.14

ALL H. S. Codes

Other ceramic articles.

60

70.02

7002.39.90

Glass tubes

20

70.03

7003.12.00

Coloured throughout the mass (body tined) opacified, flashed or having an absorbent, reflecting or non- reflecting layer.

20

7003.19.00

Other cast or rolled glass non-wared sheet.

20

7003.20.00

Cast or rolled glass wared sheet.

20

7003.30.00

Cast or rolled glass profiles.

20

70.04

ALL H. S. Codes

Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting on non-reflecting layer, but not otherwise worked.

20

70.05

ALL H. S. Codes

Float glass and surface ground or polished glass in, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.

45

70.06

7006.00.00

Edge- worked glass

20

70.07

7007.19.00

Other tempered safety glass

20

70007.29.00

Other laminated safety glass

20

70.09

7009.91.90

Other frameless glass mirror

20

7009.92.90

Other framed glass mirror

20

70.10

7010.90.00

Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind sued for the conveyance or packings of goods; preserving jars of glass; stoppers, lids and other closure, of glass

20

70.13

ALL H. S. Codes

Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purpose ( other than that of heading 70.10 or 70.18)

45

70.16

ALL H. S. Codes

Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass small wares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms.

20

70.18

7018.10.00

Glass beads, importation pearls, imitation precious or semi-precious stones and similar glass small ware.

20

71.02

7102.10.00

7102.31.00

Unpolished diamond

20

7102.39.00

Polished diamond

60

71.17

ALL H. S. Codes

Imitation jewellery

20

72.13

ALL H. S. Codes

Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel.

45

72.14

ALL H. S. Codes

Other bars and rods of iron or non- alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling.

45

72.15

ALL H. S. Codes

Other bars and rods of iron or non-alloy steel. Of free cutting steel, not further worked than cold-formed or cold-finished.

45

72.16

ALL H. S. Codes

Angels, shapes and sections of iron or non-alloy steel

20

73.03

7303.00.00

Tube pipes made of cast iron

20

73.04

7304.11.20

Line pipe of a kind used for oil or gas pipelines: 8-inch or less

20

7304.90.00

Other tube, pipe and hollow profile (Seamless) made of iron and steel

20

73.06

7306.11.20

7306.19.20

Line pipe used in oil or gas pipe line (8-inch or less)

20

7306.21.20

7306.29.20

Casting and tubing used in the work of oil and gas drilling (8-inch or less)

20

7306.30.00

Other, welded, of circular cross-section of iron or non-alloy steel

20

7306.40.00

Other, welded, of circular cross-section of stainless steel

20

7306.50.00

Other, welded, of circular cross-section, of other alloy steel

20

7306.61.00

Other, welded, of circular cross-section of square or rectangular cross-section

20

7306.69.00

Other, welded, of circular cross-section of other non-circular cross-section

20

7306.90.00

Other, welded, of circular cross-section: other

20

73.20

7320.10.00

Leaf-spring and leaves therefore

20

73.21

7321.11.00

Cooking appliances and plate warmers for gas fuel or both gas and other fuels

20

73.23

7323.93.00

7323.94.00

7323.99.00

Table/kitchenware of stainless steel

20

73.24

ALL H. S. Codes

Sink of stainless steel, wash basin and parts thereof, water tap and other fittings and fixtures of bathroom

20

74.18

7418.20.00

Sanitary ware and parts thereof made of copper

20

76.07

7607.20.10

Aluminium foil whether colored or not backed with paper/paperboard, in roll, reel, bobbin

20

76.15

7615.20.00

Aluminium sanitary ware and parts thereof

20

82.12

8212.10.00

Razor

20

8212.20.19

Stainless steel blade

20

8212.20.90

Other

20

8212.90.00

Parts of razor.

20

83.01

ALL H. S. Codes

Padlocks and locks (key, combination or electrically operated), of base metal clasps and frames with clasps, incorporating locks of base metal; keys for any of the forgoing articles of base metal

20

84.07 and 84.08

8407.31.10

8407.32.10

8407.33.10

8407.20.10

Two-stroke engine of auto-rickshaw/three- wheeler

20

8407.31.20

8407.32.20

8407.33.20

8407.20.20

Four-stroke engine of auto-rickshaw/three- wheeler

20

84.14

8414.51.00

Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W

45

8414.90.10

Parts of fan

45

84.15

8415.10.90

8415.20.90

8415.81.90

8415.82.90

8415.83.90

Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated.

100

Parts:

8415.90.10

Indoor or outdoor unit

100

Other Parts:

8415.90.91

Imported by VAT registered air-conditioner manufacturing industry

60

8415.90.99

Imported by other importers.

60

84.18

ALL H. S. Codes (except 8418.61.10)

Refrigerators, freezers and similar items; heat pumps; refrigerating furniture’s.

30

8418.69.10,

8416.69.93,

8418.69.95

84.21

8421.23.00

8421.29.90

Filter.

20

85.04

8504.32.00

Other transformer having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA

20

8504.33.00

Other transformer having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA

20

85.06

8506.10.00

Manganese dioxide

20

8506.30.00

Mercuric oxide battery

20

8506.40.00

Silver oxide battery

20

8506.50.00

Lithium battery

20

8506.60.00

Air-zinc battery

20

8506.80.00

Other primary cells and primary batteries

20

85.07

8507.10.00

Lead-acid battery and electric accumulator

20

8507.20.90

Other lead acid accumulators

20

85.10

8510.10.00

Shavers

20

8510.20.00

Hair clippers

20

8510.30.00

Hair-removing appliances

20

85.16

8516.60.00

Other ovens; cookers, cooking plates, boiling rings, grillers and roasters.

20

85.19

8519.20.00

Sound recording or reproducing apparatus operated by coins, banknotes, bank cards, tokens or by other means of payments.

20

8519.30.00

Turntables (record-decks) CBU

20

8519.81.20

Other sound recording and reproducing and apparatus using magnetic optical or semiconductors media, CBU

20

8519.89.20

Other sound recording and reproducing apparatus, CBU

20

85.21

ALL H. S. Codes

Video recording or reproducing apparatus, whether or not incorporating a video tuner.

20

85.22

8522.90.20

Loaded printed circuit board (for the items of 85.21 Heading)

20

85.23

8523.52.00

Smart cards

10

85.27

8527.12.00

Pocket size radio cassette player, CBU

20

8527.21.00

Radio broadcasts receivers not capable of operating without as external source of power, of a kind used in motor vehicles combined with sound recording or reproducing apparatus

10

8527.91.00

Radio broadcasts receivers not capable of operating without as external source of power, of a kind used in motor vehicles combined with sound recording or reproducing apparatus

10

85.28

8528.72.00

Colour television

20

8529.90.21

8529.90.29

Television parts with TV card (for other imports excepting TV manufacturing industry)

20

8529.90.31

Loaded printed circuit board for the items of Heading 85.27 and 85.28 (for the import of VAT registered TV producing industry)

30

8529.90.39

Loaded printed circuit board for the items of Heading 85.27 and 85.28 (imported by other importers)

20

85.36

8536.50.00

Other switches

20

8536.61.00

Lamp-holders

20

8536.69.00

8536.69.90

Plugs and sockets

20

8536.70.00

Connectors for optical fibres, optical fibres bundles or cables

10

8536.90.00

Other apparatus

10

85.39

8539.21.90

Tungsten halogen

10

8539.22.00

8539.29.90

Filament lamp other than ultraviolet/infrared lamp: other.

20

8539.31.90

Other fluorescent hot-cathod lamp excepting energy saving lamp

45

8539.32.90

8539.39.90

Other mercury, sodium or metal halide lamps excepting indicator pilot, lamps and lamps for use in laboratories

10

85.42

8542.39.10

 SIM card

20

85.43

8543.70.50

Electronic Nicotine Delivery System (ENDS)

100

85.44

8544.19.90

Winding wire: other

20

8544.20.00

Coaxial cable and other coaxial conductors

30

8544.42.00

Other electric conductor for a voltage not exceeding 1,000 V fitted with connectors

20

85.45

8545.90.90

Lamp carbon, battery carbon and other items used in electrical works.

10

87.02

8702.10.41

8702.10.49

Motor vehicles built-up, having a seating capacity not exceeding 15, including the driver

30

8702.90.40

Motor vehicles built-up, having a seating capacity not exceeding 15, including the driver

30

87.03

Relevant H.S. Codes

Motor cars and other motor vehicles including station wagons:

(1)   Auto-rickshaw/three wheeler with engine

20

(2)  CNG and battery-driven auto-rickshaw and three-wheeler with four-stroke engine, CBU

20

(3)  Electric battery driven motor car

20

(4)  Motor vehicles and other motor cars including Station Wagon, CBU (excepting hybrid motor vehicles, ambulance and electric battery driven motor car):

(a)  Of a cylinder capacity not exceeding 1600cc

45

(b)  Of a cylinder capacity from 1601 cc to not exceeding 2000cc (excepting micro-bus)

100

(c)   Of a cylinder capacity from 2001cc to not exceeding 3000cc

200

(d)  Of a cylinder capacity from 3001cc to not exceeding 4000cc

350

(e)  Of a cylinder capacity exceeding 4000cc

500

f) Micro-bus not exceeding cylinder capacity 1800cc

45

g) Micro-bus of a cylinder capacity from 1801cc to not exceeding cylinder capacity 2000cc

60

(5) Motor car, Motor vehicle, station wagon and jeep in CKD:

a)     Up-to cylinder capacity 1600cc

20

b)     From cylinder capacity 1601cc to 2000cc

45

c)      From cylinder capacity 2001cc to 3000cc

100

d)     From cylinder capacity 3001cc to 4000cc

300

e)     Cylinder capacity exceeding 4000cc

350

87.03

Relevant H.S Codes

Complete build-up hybrid motor car and other motor vehicle including station wagon:

a)     Of a cylinder capacity up to 1800cc

20

b)     Of a cylinder capacity up to 1801cc to 2000cc

45

c)      Of a cylinder capacity up to 2001cc to 3000

60

d)     Of a cylinder capacity up to 3001cc to 4000cc

100

e)     Of a cylinder capacity exceeding 4000cc 

300

f)       Micro-bus up to cylinder capacity 1800cc

20

g)     Micro bus of a cylinder capacity from 1801cc to 2000cc

45

h)     Of a cylinder capacity 2001 or above

60

87.04

Relevant H.S Codes

Double cabin Pic-up with minimum four dour (CBU)

a)     Of a cylinder capacity up to 1600cc

45

b)     Of a cylinder capacity from 1601cc to 2000cc

60

c)      Of a cylinder capacity from 2001cc to 3000cc

60

d)     Of a cylinder capacity from 3001cc to 4000cc

350

e)     Of a cylinder capacity exceeding 4000cc

500

87.06

Relevant H.S Codes

Chassis fitted with engines, for the

motor vehicles of headings 87.03:

1.       Chassis with engine of two-stroke auto-rickshaw/three-wheeler

20

2.      Chassis with engine of four-stroke auto-rickshaw three-wheeler

20

3.      Micro bus with cylinder capacity up to 1800cc

20

4.      Micro bus with cylinder capacity from 1801cc to 2000cc

45

5.      Other motor car, motor vehicle, station wagon with jeep:

a)     Up to cylinder capacity 1600cc

20

b)     From cylinder capacity 1601cc to 2000cc

60

c)      From cylinder capacity 2001cc to 3000cc

150

d)     From cylinder capacity 3001cc to 4000cc

300

e)     Above cylinder capacity 4000cc

350

87.06

Relevant H.S Codes

Chassis fitted with engines, for the double cabin pick-up of headings 87.04:

a)  Up to   cylinder capacity 1600cc

20

b)  From cylinder capacity 1601cc to 2000cc

45

c)   From cylinder capacity 2001cc to 3000cc

60

d)  From cylinder capacity 3001cc to 4000cc

200

e)  Above cylinder capacity 4000cc

300

87.06

8707.10.00

Bodies for the vehicles of heading 87.03

45

87.11

Relevant H.S Codes

Motorcycles, in CBU with four-stroke engine

60

Motorcycles, in CKD with four-stroke engine

20

87.12

8712.00.00

Bicycle and other cycles (including delivery tricycles), not motorised

20

87.14

8714.10.20

Fuel tank of motor cycle

20

8714.92.10

Wheel rims and spokes of bicycle and other cycles not motorised

20

90.03

9003.11.00

9003.19.00

Frames and mountings for spectacles, goggles or the like

10

90.04

All H.S. Codes

Spectacles, goggles and the corrective, protective or other

10

93.02

9302.00.90

Revolver and pistol: other

150

93.03

9303.10.90

9303.20.90

9303.30.90

9303.90.90

Other

100

93.04

9304.00.90 

Other firearms: other firearms excepting match weapon imported by Shooting Federation

100

93.05

All H.S. Codes

Parts and accessories of the items the Headings from 93.01 to 93.04

100

93.06

All H.S. (except 9306.29.10)

Bombs, grenades, torpedoes, mines, missiles, and   similar   ammunitions (excepting sports ammunitions imported by Shooting Federation]

100

93.07

9307.00.90 

Swords, cutlasses, bayonets, lances and similar arms: others.

100

94.01

9401.20.10

Seats of a kind used for motorcycle

20

9401.30.00

Swivel seats with variable height adjustment

45

9401.61.00

9401.69.00

Other seats, with wooden frames

45

9401.71.00

9401.79.00

Other seats with metal frames

45

94.03

All H.S. Codes (except 9403.20.10,

9403.20.20,

9403.20.30,

9403.60.10

9403.60.20)

 Furniture and parts thereof

20

94.04

9404.21.00

Mattresses of cellular rubber or plastics, whether or not covered

20

94.05

All H.S Codes (excepting 9405.40.10

9405.40.20

9405.40.30

9405.50.10

9405.60.00)

Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included illuminated signs, illuminated name-plates and the like, having a   permanently fixed light source, and parts, thereof not elsewhere specified or included.

45

95.03

All H.S Codes

Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls; other toys; reduced-size (“scale”) models and similar recreational models, working or not

20

95.04

9504.40.00  

Playing cards

10

96.03

9603.21.00 

Tooth brushes, including dental plate brushes

20

96.19

9619.00.00

Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material.

45

 Table-2

Goods subject to supplementary duty at supply stage

Heading No

H.S Code

Description of goods

Rate or amount of SD (%)

19.02

All H.S Codes

Cooked Pasta, lasagne

10

20.09

All H.S Codes

Fruit juices and fruit drinks

10

21.05

All H.S Codes

All kind of ice cream

5

21.06

2106.90.90

Food preparation for distribution, such all kind   Burger, Sandwich, Chicken fry, French fry, Hot dog, Pizza

10

22.01

All H.S Codes

Mineral waters (Up to 3)

5

22.02

2201.10.00

Soft drink

25

2202.90.00

Energy drink

35

24.02

2402.20.00

Cigarettes containing tobacco, sale price of per 10 stick cigarettes (provided that retails price and number shall have clear, visible and indelible on packet):

Taka 37 and above

55

(2) Taka 63.00 and above

65

(3) Taka 93.00 and above Conditions: From dated 12.06.2019, Existing price 105.00 and above of per 10 stick branded cigarettes to be determined Taka 123 00

65

2402.90.00

(a) Hand-made Bidi (Without filter) other than machine made:

(1) Price of 8 stick’s packet Taka 4.48

(2) Price of 12 stick’s packet Taka 6.72

(3) Price of 25 stick’s packet Taka 14.00

35

35

35

(b) Hand-made Bidi (filter containing) other than machine made:

(1) Price of 10 stick’s packet Taka 8.50

(2) Price of 20 stick’s packet Taka 17.00

40

40

 

Price of 10gm jorda and gul (provided that retails price and number shall have clear, visible and indelible on packet): 

24.03

24.03.99.00

Jorda (retail price per 10gm Taka 10.00 i.e per gm taka 3.00)

50

24.03.99.00

Gul (retail price per 10gm 15 Taka i.e per gm taka 1.5)

27.11

2711.21.00

Natural gas (gaseous state)

0

32.08 to 32.10

All H.S Codes

Paints

5

33.04

Beauty or makeup preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations including hand, nail or leg, makeup preparation)

3304.10.00

Lip makeup preparations

10

3304.20.00

Eye makeup predations

10

3304.30.00

Manicure or pedicure preparations

10

3304.91.00

Powders, whether or not compressed

10

3304.99.00

Other (other than petroleum jelly and baby lotion)

5

33.05

Preparations for use on the hair.

3305.10.00

Shampoos

15

3305.20.00

Preparations for permanent waving or straightening

10

3305.30.00

Hair lacquers

10

3305.90.00

Other

10

33.07

3307.10.00

Pre-shave, shaving or after-shave preparations

15

3307.20.00

Personal deodorants and antiperspirants

15

3307.30.00

Perfumed bath salts and other bath preparations

15

3307.49.00

Used other preparations for dispelling bad smell of room (except agorbati and similar things)

15

3307.90.00

Others

15

39.23

All H.S Codes

All kind of polyethylene bag, plastics bag made by polyethylene (including Woven plastics bag) and wrapped preparations)

5

48.13

All H.S Codes

Cigarette paper/Bidi paper (whether or not cut to size or in the form of booklets or tubes)

25

69.07

All H.S Codes

Gray ceramic stone paving plate (falaque) paving hearth or wall tiles, ceramic, mosaic cubes and the like, whether or not on a backing finishing ceramic

15

69.08

All H.S Codes

Bright ceramic stone paving plate (falaque) paving hearth or wall tiles, ceramic, mosaic cubes and the like, whether or not on a backing finishing ceramic

15

69.10

All H.S Codes

Ceramic sink, wash basins, wash basin pedestals, baths, bidets, water closest pans, flushing cisterns, urinals and similar sanitary fixtures.

0

All H.S Codes

Ceramics bathtub and jacuzzi, shower, shower tray

30

85.39

All H.S Codes

Other filaments lamp except ultra-violate/infra-red lamps

0

Table-3

Supplementary duty imposable services at supply stage

Heading No

Service code

Services

Rate of SD (%)

S001

S001.00

Hotel and restaurants:

 

S001.10

Hotel: on those bills if any drink is supplied of the nature of wine in the hotel while suppling food, drink and lodging or any type of “floor show” is organized (even if arranged for (01) one day in a year)

20

S001.20

Restaurants: on those bills if any drink is supplied of the nature of wine in the hotel while suppling food, drink and lodging or any type of “floor show” is organized (even if arranged for (01) one day in a year)

20

S012

S012.10

Telephone:

Service provided by using SIM/RIM card of mobile phone only

10

S038

S038.00

Organizer of entertaining cultural function with foreign artiste:

Provided that this provision shall not apply in the case of organizing cultural functions with foreign artiste under bilateral cultural exchange program.

10

S039

S039.20

Satellite channel distributor:

25

S044

S044.00

Service by BTRA:

Giving services (except passenger bus, cargo truck, lorry, three-wheeler, ambulance, school bus) by Bangladesh Road Transport authority related to registration, rout permit, fitness certificate, ownership certificate etc. and renewal, on consideration against such services.

10

S058

S058.00

Organization renting out chartered aircraft or helicopter:

Organization renting out chartered aircraft or helicopter (except air ambulance)

25

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