Corporate Tax

Supplementary Duty (SD) Rates Chart FY 2022-23 in Bangladesh

July 21, 2023
SD Rates Chart FY2022-23 BD

I have composed full SD rates chart FY 2022-23 in Bangladesh with H. S. Code for you in this article to help you in your day-to-day corporate activities.

You will also be happy to know that, I have also published TDS rates chart FY 2022-23, VAT rates chart FY 2022-23 and VAT exempted goods and services FY 2022-23 in this blog.

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.

Taxpert Income Tax and VAT Books FY2022-23

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But SD rates in Bangladesh 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 mentioned 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. You may also download PDF copy of the below full list of SD rates chart FY 2022-23.

Table-1

Goods subject to Supplementary Duty at import stage

Heading No.H.S. CodeDescription of goodsRate or amount of SD
02.01 02.02 02.04 02.06 & 02.07All H. S. CodeMeat and edible offal of bovine animals, sheep or goats20
03.02All H.S. CodeFish, Fresh or chilled, excluding fish fillets and other fish meat of heading 03.0420
03.03All H.S. CodeFish, frozen, excluding fish fillets and other fish meat of heading 03.0420
03.04All H.S. CodeFish fillets and other fish meat (whether or not minced) fresh, chilled or frozen20
03.050305.31.90
0305.32.90
0305.39.90
Fish fillet less, dried, salted or in brine, but not smoked (excluding wrapped/canned up to 2.5 kg)20
0305.59.90Other dried fish (whether salted or not), not smoked (excluding wrapped/canned up to 2.5 kg)20
03.060306.16.00
0306.17.00
 Frozen shrimps20
03.090309.10.10
0309.90.10
Fish fillet or powder for human consumption (excluding wrapped/canned up to 2.5 kg)20
04.020402.10.10
0402.21.10
0402.29.10
Powdered milk in retail packing (up to 2.5 kg)20
04.05All H.S. CodeButter and other fats and oils derived from milk; dairy spreads20
04.06All H.S. CodeCheese and curd20
07.02All H.S. CodeTomatoes, fresh or chilled20
07.060706.10.10Carrots and Turnips, Fresh or Chilled, Wrapped/Canned upto 2.5 kg20
0706.10.90Carrots And Turnips, Fresh Or Chilled, in bulk 20
07.09All H.S. CodeOther vegetables, fresh or chilled20
08.01 and 08.020801.11.10
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
0802.99.91
Coconuts, Brazil nuts, cashew nuts and other nuts, fresh or dried (wrapped or canned up to 2.5 kg)20
0802.80.10
0802.80.90
Areca Nut 30
08.020802.99.11
0802.99.12
0802.99.19
Betel nuts, fresh or dried, whether or not shelled or peeled.30
08.040804.50.31
0804.50.39
Fresh or dried mango20
08.050805.10.10
0805.10.90
Orange, fresh or dried20
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
08.06All H.S. CodeGrapes fruits, fresh or dried20
08.07All H.S. CodeMelons (including watermelons) and papaws (Papayas), fresh20
08.08All H.S. CodeFresh apples, pears and quinces20
08.09All H.S. CodeApricots, cherries, peaches (including nectarines), plums and sloes, fresh20
08.10All H.S. CodeOther fresh fruits20
09.010901.11.10
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
09.020902.10.00
0901.20.00
Green tea20
0902.30.00Black tea (ermented) and partly farmeted tea, in immediate packings of a content not exceeding 3 kg20

0902.40.00
Other black tea (fermented) and other partly fermented tea20
09.040904.11.10
0904.11.90
0904.12.00
Pepper, neither crushed or ground20
09.06All H.S. CodeCinnamon and cinnamon-tree flowers20
09.07All H.S. CodeCloves20
09.080908.31.10 0908.31.90 0908.32.10 0908.32.90Cardamom20
09.090909.31.10 0909.31.90 0909.32.10 0909.32.90Cumin20
15.131513.19.00Refined coconut oil and fractions thereof, other30
17.021702.30.10Dextrose anhydrous/monohydrate BP/USP Pyrogen free imported under blocklist20
1702.30.2020
1702.30.90Other glucose and glucose syrup2020 
1702.40.00Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar20 20
17.041704.10.10
1704.90.10
Sugar confectionery (including white chocolate), not containing cocoa, Put up for retail sale45
1704.10.90
1704.90.90
Sugar confectionery (including white chocolate), not containing cocoa, excluding Put up for retail sale 45
18.06 Chocolate and other fruit preparations containing cocoa: 
1806.20.00Chocolate 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
1806.90.00Other 45
19.011901.10.00Preparations suitable for zero to one years of infants, put up for retail sale (contained goods of headings 04.01 to 04.04)20
1901.20.00Mixes and dough’s for the preparation of bakers wares of heading 19.0520
1901.90.91Malt extract/fruit preparations imported in bulk by VAT registered food processing industries20 
1901.90.99Other fruits 20
19.02All H.S. CodePasta, whether or not cooked or stuffed or otherwise prepared; Couscous30
19.04All H.S. CodePrepared foods obtained by the swelling or roasting of cereals or cereal products; all types of cereals30
19.051905.31.00Sweet biscuits45
1905.32.00Waffles and wafers 45
1905.40.00Rusks, toasted bread and similar toasted products 45
1905.90.00Other 45
20.052005.20.00Potato cheeps45
20.07All H.S. CodeJams, fruits jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter20
20.09All 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 matter20
21.01All H.S. CodeExtracts, essences and concentrates, of coffee, tea or mate and preparations20
21.03All H.S. CodeSauces and preparations therefore; mixed condiments and mixed seasonings, mustard flour and meal and prepared mustard.20
21.052105.00.00Ice cream and other edible ice, whether or not containing cocoa20
21.062106.90.10Any 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 volume350
2106.90.49Other stabilizer for milk10
2106.90.50Creamer in bulk imported by VAT registered milk foodstuffs manufacturers20
2106.90.60Food supplement20
2106.90.90Other20
22.01All 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 snow20
22.022202.10.00Waters, including mineral waters and aerated waters, containing added sugar of other sweetening matter or flavoured150
2202.10.90Non-alcoholic beer150
2202.99.00Other150
22.032203.00.00Beer made from malt250
22.04All H.S. Code  Wine of fresh grapes, including fortified wines; grapes must other than that of heading 20.09350
22.05All H.S. CodeVermouth and other wine of fresh grapes350
22.062206.00.00Other fermented beverages (for example: cider, parry,);350
22.08All H.S. Code  Un-denatured ethyl alcohol of an alcoholic strength by volume of less than 80% volume, spirits, liquors and other spirituous beverages350
24.01All H.S. CodeUn-manufactured tobacco, tobacco refuse60
24.022402.10.00Cigars, cheroots and cigarillos, containing tobacco350
2402.20.00Cigarettes containing tobacco350 
2402.90.00Bidi or others made by hand or non-mechanically150
24.03All H.S. Code  Other manufactured tobacco and manufactured tobacco substitutes; “omogenized” or “reconstituted” tobacco extracts and essences150
24.042404.99.10Bottle/refil used in Electronic Nicotine Delivery System (ENDS)100
25.012501.00.20Salt (other than pure sodium chloride) not in aqueous solution including salt boulder for crushing and salt in bulk20
2501.00.30Rock salt, bit salt 20
2501.00.91Denatured salt (colored) 20
2501.00.99Other salt 20
25.152515.11.00Marble and travertine (apparent specific of 2.5 or more), crude or roughly cut20
2515.12.00Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape 20
2515.20.00Ecsussine and other calcareous monumental or building stone; alabaster 20
25.162516.11.00Granite (crude or roughly cut)20
2516.12.00Granite, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular or square shape20
2516.90.10Boulder stone 10
25.172517.10.90Pebbles, gravel, broken or crushed stone (excluding imported by VAT registered ceramic products manufacturing Industries30
2517.49.00Other Pebbles, gravel, broken or crushed stone 30
25.212521.00.91Boulder stone10
2521.00.99Other30 30
25.232523.21.00Portland cement: white, whether or not artificially coloured20
2523.29.00Other Portland cement20 
27.102710.12.39Other light oil and preparations: others20
2710.12.50Other medium oils and preparations20 
2710.12.69Gas oil: others20 
2710.19.19Fuel oils: others20 
2710.19.22Recycled lube base oil20 
2710.19.32Recycled lubricating oil20 
2710.19.93Partly refined petroleum including topped crudes20 
2710.19.99Other natural gas20 
27.112711.21.00Perfumes and toilet waters100
28.072807.00.00Sulphuric acid; oleum20
 2833.11.00Disodium sulphate20
2833.19.00Sodium sulphates20 
29.152915.70.32Sodium salt of palmitic acid (soap noodle) imported by other20
29.172917.32.10Dioctyl orthopathalates Pharmaceutical grade imported under block list by VAT registered pharmaceutical industry20
2917.32.90Dioctyl orthopthalates (D and P)10 
2917.33.00Dinonyl or dodecyl orthopathalates20 
2917.34.10Other esters of orthophthalic acid20 
2917.39.90Other20 
32.083208.10.10Paints and varnishes imported by Bangladesh Biman, flying club, concerned Government Department and VAT registered manufacturer as raw material for their product20
3208.10.90Based polyesters based other paints, Varnish (Enamel lacquers)20 
3208.20.10Paints and varnishes imported by Bangladesh Biman, flying club, concerned Government Department and VAT registered manufacturer as raw material for their product20 
3208.20.99Other – paints based on acrylic or vinyl polymers, in a non-aqueous medium20 
3208.90.10Paints and varnishes imported by Bangladesh Biman, flying club, concerned Government Department and VAT registered manufacturer as raw material for their product20 
3208.90.90Other paints, Varnishes and lacquers20 
32.093209.10.10Paints and varnishes imported by Bangladesh Biman, flying club, concerned Government Department and VAT registered manufacturer as raw material for their product20
3209.10.90Based on acrylic vinyl polymers others paints and varnishes (Enamels and lacquer)20 
3209.90.10Paints and varnishes imported by Bangladesh Biman, flying club, concerned Government Department and VAT registered manufacturer as raw material for their product20 
3209.90.90Other paints, Varnishes and lacquers20 
32.103210.00.10Paints and varnishes imported by Bangladesh Biman, flying club, concerned Government Department and VAT registered manufacturer as raw material for their product20
3210.00.20Prepared water pigments of a kind used for finishing leather, for cleaning footwear in tablet form20 
3210.00.90Other Paints, varnish (Enamel, Lacquer and Paints and varnishes)20 
33.033303.00.00Perfumes and toilet waters30
33.04All 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 preparations45
33.05All H.S. CodePreparations for use of the hair.60
33.063306.10.00Dentrifrices20
3306.90.00Other things used to clean between the teeth (dental floss)20 
33.07All 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 properties30
3307.20.00Personal deodorants and antiperspirants30 
3307.90.00Others30 
34.01All H.S. Code  Soap; organic surface-active products and preparations for use as soap45
34.023402.50.00Preparations put up for retail sale20
3402.90.10Detergents20 
34.053405.10.00Polishes, creams and similar preparations for footwear or leather20
36.013601.00.00Propellant powders30
36.023602.00.00Prepared explosives, other than propellant powders30
36.04All H.S. Code  Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles30
36.053605.00.00Matches; other than pyrotechnic articles of heeding 36.0420
38.083808.91.21Mosquito coil; aerosol; mosquito repellent20
38.243824.99.20Chlorinated paraffin wax10
39.173917.21.00Tubes, pipes and hoses, rigid of polymers of ethylene30
3917.22.00Tubes, pipes and hoses, rigid of polymers of propylene30 
3917.23.90  Tubes, pipes and hoses, rigid of polymers of Vinyl chloride (excluding PVC shrinkable tube (plain)30 
3917.29.91Fibre glass imported by VAT registered electric fan manufacturers30 
3917.29.99  Tubes, pipes and hoses, rigid of other plastics (excluding silicone tubing for laboratory use; hoses pipe for gas cylinder)30 
39.18All H.S codesFloor covering of plastics, wall or ceiling covering of plastics, whether or not self-adhesive, (in rolls or in the form of tiles)20
39.193919.90.99Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls.10
39.20Plates, 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 
3920.49.21Printed PVC sheet imported by VAT registered SIM card or smart card manufacturing industry.20 
3920.49.29Printed OVC sheet20 
3920.62.10In printed form of poly ethylene terephthalate20 
3920.69.10In printed form of other polyesters10 
3920.92.10In printed form of polyamides10 
3920.99.90Other plastic sheet10 
39.21Others plates of plastics, sheets, film, foil and strip, of plastics, (cellular and reinforced), laminated, supported or similarly combined with other materials    
3921.19.90Other cellular, plates/sheets/film/foil of plastics20 
3921.90.91  In printed form of other cellular of plastics, volcanized, metalized or such plastics30   
3921.90.99  Unprinted form of other cellular of plastics, volcanized, metalized or such plastics20 
39.22All H.S codes  Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics20
39.23Articles for the conveyance or packing of goods, of plastics:  
3923.10.00Boxes, cases, crates and similar articles of plastics45 
3923.21.00  Sacks and bags (including cones) of polymers of ethylene other than plastics45 
3923.29.90Sacks and bags (including cones) of other plastics45 
3923.30.20 3923.30.90Carboys, bottles, flasks and similar articles (other than Sachet for medicine and inhaler container)45 
3923.40.90Other spools, caps, bobbins and similar supports45 
3923.50.00Stoppers, lids, caps and other closures45 
3923.90.90Plastics palates45 
39.243924.10.00Tableware and kitchenware of plastics45
3924.90.10Feeding bottle20 
3924.90.90Other45 
39.253925.20.00  Doors, windows and their frames and threshold for doors of plastics45
3925.30.00  Shutters, blinds (including venetian blinds) and similar articles and parts thereof plastics20 
3925.90.00 Other Builders ware of plastics20 
39.263926.10.00Office or school supplies of plastics20
3926.40.00Statuettes and other ornamental articles20 
3926.90.99Other articles of plastics30 
40.114011.10.00Tyres of motor cars20
40.164016.91.00Floor covering and mats20
42.02All H.S. CodesTrunks, 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 paper20
42.034203.30.00Belts and bandoliers20
4203.40.00Other clothing accessories20 
From 44.10 to 44.12All H.S. codes (other than 4411.12.00, 4411.13.00, And 4411.14.00Particle board, oriented strand board (OSB) and similar board, fibreboard, hard board, plywood, veneered panels and similar laminated goods.10
44.104410.11.00Particle Board20
44.18ALL H. S. CodesDoors, windows and their frames and threshold, perkit, Shuttering Shingles, shakes and similar articles10
44.204420.11.00 4420.19.00Wooden Beads20
48.024802.54.10 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 industries10
48.13ALL H. S. CodesCigarette paper, Whether or not cut to size or in the form of booklets or tubes100
48.18ALL H. S. CodesToilet paper, tissues paper, towels or napkin paper or similar articles, of a kinds used for household or sanitary purposes30
48.194819.10.00Cartons boxes and cases, of corrugated paper and paperboard10
4929.20.00Folding cartons, boxes and cases, of non-corrugated paper and paperboard10 
4919.30.00Sacks and bags, having base of a width of 40 cm. or more10 
48.214821.10.00Printed labels20
48.234823.69.90Paper cup, plate, bowl20
4823.90.93 482390.94Surface coloured or printed paper or paperboard or paperboard20 
49.014901.10.00Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets whether or not folded10
49.094909.00.00Printed or illustrated postcards, printed cards bearing personal greetings messages or announcements whether or not illustrated, with or without envelopes or trimmings.20
49.104910.00.00Calendars of any kinds, printed, including calendar blocks20
49.11ALL H. S. CodesPrinted picture, including printed pictures and photographs20
50.07ALL H. S. CodesWoven fabrics of silk or of silk waste45
52.08 to 52.12ALL H. S. CodesWoven fabrics20
54.07 to 54.08ALL H. S. Codes (except 5407.10.10)Woven fabrics20
55.12 to 55.16ALL H. S. Codes (except 5512.19.10)Woven Fabrics20
56.055605.00.10Materialised around yarn20
57.01 to 57.05ALL H. S. CodesCarpets and other textile floor coverings20
58.01ALL H. S. CodesWoven pile fabrics and chenille fabrics, others than fabrics of heading 58.02 or 58.0620
58.04ALL H. S. CodesTulles 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 60.0620
59.035903.10.90Other textile fabrics, impregnated, coated, covered or laminated with polyvinyl chloride:20
5903.20.90Other textile fabrics, impregnated, coated, covered or laminated with polyurethane:20 
5903.90.90Other textile fabrics with polyurethane20 
60.01ALL H. S. CodesFile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted20
60.02ALL H. S. CodesKnitted 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 60.0120
60.03ALL H. S. CodesKnitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 60.01 or 60.0220
60.04ALL H. S. CodesKnitted 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 60.0120
60.05ALL H. S. CodesWrap knit fabrics (including those made on galloon knitting machines) other than offering 60.01 to 60.0420
60.06ALL H. S. CodesOther knitted or crocheted fabrics20
61.01 and 61.02ALL H. S. CodesOvercoats, car-coats, capes, cloaks, anoraks (including ski-jackets), trousers, wind-chitter and similar articles knitted or crocheted.45
61.03ALL H. S. CodesMen’s or boys suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted.45
61.04ALL H. S. CodesWomen’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
61.05ALL H. S. CodesMen’s or boys’ skirts knitted or crocheted.45
61.06ALL H. S. CodesWomen’s or girls’ blouses, shirts, and shirt-blouses, knitted or crocheted.45
61.07ALL H. S. CodesMen’s or boys’ underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted.45
61.08ALL H. S. CodesWomen’s or girls’ slips, petticoats, briefs, panties, nightdresses, pyjamas, negliges, bathrobes, dressing gowns and similar articles, knitted or crocheted.45
61.09ALL H. S. CodesT-shirts, singlets and other vests, knitted or crocheted.45
61.10ALL 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
61.11ALL H. S. CodesBabies garments and clothing accessories, knitted or crocheted.45
61.136113.00.00Garments, made up of knitted or crocheted fabrics of heading 59.03,59.06 or 59.0745
61.14ALL H. S. CodesOther garments knitted or crocheted45
61.15ALL 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
61.16ALL H.S CodesGloves, mittens and mites, knitted or crocheted45
61.17ALL 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 62.10ALL H. S. CodesAll ready –made garments for men, women and children underwear and similar goods (other than swimwear)45
62.116211.32.00 6211.33.00 6211.39.00 6211.42.00 6211.43.00 6211.49.00Track-suit and other garments (Other than swimwear and ski suits)20
62.12 to 62.17ALL H. S. CodesBrassieres, 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
63.01ALL H. S. CodesAll types of blankets made of wool.20
63.02ALL H. S. CodesBed linen, table line, toilet linen and kitchen linen.20
63.03ALL H. S. CodesCurtains (including drapes) and interior blinds; curtain or bed valances.20
63.04ALL H. S. CodesOther furnishing articles, excluding those of heading 94.04.20
64.02ALL H. S. CodesOther footwear with outer soles and uppers of rubber or plastics.45
64.03ALL H. S. Codes Footwear with outer soles and uppers of rubber or plastics, leather or composition leather and uppers of leather.45
64.04ALL H. S. Codes Footwear with outer soles and uppers of rubber or plastics, leather or composition leather and uppers of textile materials.45
64.05ALL H. S. CodesOther footwear.45
64.066406.10.10 6406.10.90 6406.20.10 6406.20.90Upper and outer soles and heels.20
67.02ALL H. S. CodesArtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit.20
68.02ALL H. S. CodesGranite, marble, travertine and alabaster and other stone.60
68.036803.00.00Worked slate and articles of slate or agglomerated slate.60
68.086808.00.00Panels, 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
68.096809.11.00 6809.19.00Plaster Boards and sheets10
69.04ALL H. S. CodesCeramic buildings bricks, flooring blocks, support or filler tiles and the like.20
69.05ALL H. S. CodesRoofing tiles, chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods.20
69.066906.00.00Ceramic pipes, condults, guttering and pipe fittings.20
69.07ALL H. S. CodesUnglazed ceramic flags and paving hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing60
69.10ALL H. S. CodesCeramic sinks, wash basins wash basin pedestals, baths bidets, water closet pans. Flushing cisterns, urinals and similar sanitary fixtures.60
69.11ALL H. S. CodesTableware, kitchenware, other household articles and toilet articles, of porcelain or china60
69.126912.00.00Ceramic tableware, kitchenware, other household articles.60
69.13ALL H. S. CodesStatuettes and other ornamental ceramic articles.60
69.14ALL H. S. CodesOther ceramic articles.60
70.027002.39.90Glass tubes20
70.03  7003.12.00Coloured throughout the mass (body tined) opacified, flashed or having an absorbent, reflecting or non- reflecting layer.20
7003.19.00Other cast or rolled glass non-wared sheet.20 
7003.20.00Cast or rolled glass wared sheet.20 
7003.30.00Cast or rolled glass profiles.20 
70.04ALL H. S. CodesDrawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting on non-reflecting layer, but not otherwise worked.20
70.05ALL H. S. CodesFloat 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
70.067006.00.00Edge- worked glass20
70.077007.19.90Other tempered safety glass20
70007.29.00Other laminated safety glass20 
70.097009.91.90Other frameless glass mirror20
7009.92.90Other framed glass mirror20 
70.107010.90.00Carboys, 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 glass20
70.13ALL H. S. CodesGlassware 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
70.16ALL H. S. CodesPaving 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
70.187018.10.00Glass beads, importation pearls, imitation precious or semi-precious stones and similar glass small ware.20
71.027102.10.00 7102.31.00Unpolished diamond20
7102.39.00Polished diamond60 
71.17ALL H. S. CodesImitation jewellery20
72.13ALL H. S. Codes (excluding 7213.99.10)Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel.45
72.14ALL H. S. CodesOther 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.   (Except LPG Cylinder Bulb and Bang manufacturer’s raw materials HS Code 7214.99.00 under Carbon steel S20c/SAE 1020 (42mmRD) in import stage45
72.15ALL H. S. CodesOther bars and rods of iron or non-alloy steel. Of free cutting steel, not further worked than cold-formed or cold-finished.45
72.16ALL H. S. CodesAngels, shapes and sections of iron or non-alloy steel20
73.037303.00.00Tube pipes made of cast iron20
73.047304.11.20 7304.19.20Line pipe of a kind used for oil or gas pipelines: 8-inch or less20
7304.90.00Other tube, pipe and hollow profile (Seamless) made of iron and steel20 
73.067306.11.20 7306.19.20Line pipe used in oil or gas pipe line (8-inch or less)20
7306.21.20 7306.29.20Casting and tubing used in the work of oil and gas drilling (8-inch or less)20 
7306.30.00Other, welded, of circular cross-section of iron or non-alloy steel20 
7306.40.00Other, welded, of circular cross-section of stainless steel20 
7306.50.00Other, welded, of circular cross-section, of other alloy steel20 
7306.61.00Other, welded, of circular cross-section of square or rectangular cross-section20 
7306.69.00Other, welded, of circular cross-section of other non-circular cross-section20 
7306.90.00Other, welded, of circular cross-section: other20 
73.077307.11.00 7307.19.00 7307.99.90GI Fittings 
73.177317.00.00Nails, Tracks, Drawing Pins of iron/steel20
73.187318.11.00Coach screws20
7318.12.00Other wood screws20 
7318.13.00Screw hooks and screw rings20 
7318.14.00Self-tapping screws20 
7318.15.10Other screws and bolts flus type tower bolt imported by industrial IRC holder VAT compliant fire-resistent door manufacturers.20 
7318.15.90Other Screw20 
7318.16.00Threaded nuts of iron/steel20 
7218.19.00Other Screw20 
73.207320.10.00Leaf-spring and leaves therefore20
73.217321.11.00Cooking appliances and plate warmers for gas fuel or both gas and other fuels20
73.237323.93.00 7323.94.00 7323.99.00Table/kitchenware of stainless steel20
73.24ALL H. S. CodesSink of stainless steel, wash basin and parts thereof, water tap and other fittings and fixtures of bathroom20
74.187418.20.00Sanitary ware and parts thereof made of copper20
76.077607.20.10Aluminium foil whether colored or not backed with paper/paperboard, in roll, reel, bobbin20
7607.20.99Other backed aluminium foil whther colored or not, in roll, reel, bobbin20 
76.157615.20.00Aluminium sanitary ware and parts thereof20
82.128212.10.00Razor20
8212.20.19Stainless steel blade20 
8212.20.90Other20 
8212.90.00Parts of razor.20 
83.01ALL 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 metal20
83.098390.90.99Other Stopper45
84.07 and 84.088407.31.10 8407.32.10 8407.33.10 8407.20.10Two-stroke engine of auto-rickshaw/three- wheeler20
8407.31.20 8407.32.20 8407.33.20 8407.20.20Four-stroke engine of auto-rickshaw/three- wheeler20 
84.148414.51.00Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W45
8414.90.10Parts of fan45 
84.158415.10.90 8415.20.90 8415.81.90 8415.82.90 8415.83.90Air 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:  
8415.90.10Indoor or outdoor unit100 
8415.90.90Other Parts60 
8415.90.99Imported by other importers.60 
84.18ALL H. S. Codes (except 8418.61.10, 8418.69.10, 8416.69.93, 8418.69.95)Refrigerators, freezers and similar items; heat pumps; refrigerating furniture’s.30
84.218421.23.00 8421.29.90  Filter.20
85.048504.32.00Other transformer having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA20
8504.33.00Other transformer having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA20 
85.068506.10.00Manganese dioxide20
8506.30.00Mercuric oxide battery20 
8506.40.00Silver oxide battery20 
8506.50.00Lithium battery20 
8506.60.00Air-zinc battery20 
8506.80.00Other primary cells and primary batteries20 
85.078507.10.00Lead-acid battery and electric accumulator20
8507.20.90Other lead acid accumulators20 
85.098509.40.00Blender, mixer and grinder20
85.108510.10.00Shavers20
8510.20.00Hair clippers20 
8510.30.00Hair-removing appliances20 
85.168516.60.00Other ovens; cookers, cooking plates, boiling rings, grillers and roasters.20
85.198519.20.00Sound recording or reproducing apparatus operated by coins, banknotes, bank cards, tokens or by other means of payments.20
8519.30.00Turntables (record-decks) CBU20 
8519.81.20Other sound recording and reproducing and apparatus using magnetic optical or semiconductors media, CBU20 
8519.89.20Other sound recording and reproducing apparatus, CBU20 
85.21ALL H. S. CodesVideo recording or reproducing apparatus, whether or not incorporating a video tuner.20
85.228522.90.20Loaded printed circuit board (for the items of 85.21 Heading)20
85.238523.52.00Smart cards10
85.278527.12.00Pocket size radio cassette player, CBU20
8527.21.00Radio 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 apparatus10 
8527.91.00Radio 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 apparatus10 
85.288528.72.00Colour television20
85.298529.90.21 8529.90.29Television 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 
85.368536.50.00Other switches20
8536.61.00Lamp-holders20 
8536.69.10 8536.69.90Plugs and sockets20 
8536.70.00Connectors for optical fibres, optical fibres bundles or cables10 
8536.90.00Other apparatus10 
85.398539.21.90Tungsten halogen10
8539.22.00 8539.29.90Filament lamp other than ultraviolet/infrared lamp: other.20 
8539.31.90Other fluorescent hot-cathod lamp excepting energy saving lamp45 
8539.32.90 8539.39.90Other mercury, sodium or metal halide lamps excepting indicator pilot, lamps and lamps for use in laboratories10 
85.428542.39.10 SIM card20
85.438543.40.00Electronic cigarettes and similar personal electric vaporizing devices100
85.448544.19.90Winding wire: other20
8544.20.00Coaxial cable and other coaxial conductors30 
8544.42.00Other electric conductor for a voltage not exceeding 1,000 V fitted with connectors20 
8544.70.00Optical fibre cables10 
85.458545.90.90Lamp carbon, battery carbon and other items used in electrical works.10
87.028702.10.41Human hauler30
8702.10.49Microbus, having a seating capacity not exceeding 15, including the driver20 
8702.90.40Motor vehicles built-up, having a seating capacity not exceeding 15, including the driver20 
87.03Relevant H.S. CodesMotor cars and other motor vehicles including station wagons: 
Auto-rickshaw/three-wheeler with engine20 
CNG and battery-driven auto-rickshaw and three-wheeler with four-stroke engine, CBU20 
Electric battery driven motor car20 
Motor vehicles and other motor cars including Station Wagon, CBU (excepting hybrid motor vehicles, ambulance and electric battery driven motor car):  
Of a cylinder capacity not exceeding 1600cc45 
Of a cylinder capacity from 1601 cc to not exceeding 2000cc (excepting micro-bus)100 
Of a cylinder capacity from 2001cc to not exceeding 3000cc250 
Of a cylinder capacity from 3001cc to not exceeding 4000cc500 
Of a cylinder capacity exceeding 4000cc500 
f) Micro-bus not exceeding cylinder capacity 1800cc20 
g) Micro-bus of a cylinder capacity from 1801cc to not exceeding cylinder capacity 2000cc45 
(5) Motor car, Motor vehicle, station wagon and jeep in CKD:  
Up-to cylinder capacity 1600cc20 
From cylinder capacity 1601cc to 2000cc45 
From cylinder capacity 2001cc to 3000cc150 
From cylinder capacity 3001cc to 4000cc350 
Cylinder capacity exceeding 4000cc500 
87.03Relevant H.S CodesComplete build-up hybrid motor car and other motor vehicle including station wagon: 
Of a cylinder capacity up to 1800cc20 
Of a cylinder capacity up to 1801cc to 2000cc45 
Of a cylinder capacity up to 2001cc to 2500cc60 
Of a cylinder capacity up to 2501cc to 3000cc100 
Of a cylinder capacity up to 3001cc to 4000cc150 
Of a cylinder capacity exceeding 4000cc 350 
Micro-bus up to cylinder capacity 1800cc0 
Micro bus of a cylinder capacity from 1801cc to 2000cc30 
Of a cylinder capacity 2001 or above60 
87.04Relevant H.S CodesDouble cabin Pic-up with minimum four dour (CBU) 
Of a cylinder capacity up to 1600cc45 
Of a cylinder capacity from 1601cc to 2000cc60 
Of a cylinder capacity from 2001cc to 3000cc60 
Of a cylinder capacity from 3001cc to 4000cc350 
Of a cylinder capacity exceeding 4000cc500 
87.06Relevant H.S CodesChassis fitted with engines, for the motor vehicles of headings 87.03: 
Chassis with engine of two-stroke auto-rickshaw/three-wheeler20 
Chassis with engine of four-stroke auto-rickshaw three-wheeler20 
Micro bus with cylinder capacity up to 1800cc20 
Micro bus with cylinder capacity from 1801cc to 2000cc45 
Other motor car, motor vehicle, station wagon with jeep:  
Up to cylinder capacity 1600cc20 
From cylinder capacity 1601cc to 2000cc60 
From cylinder capacity 2001cc to 3000cc150 
From cylinder capacity 3001cc to 4000cc300 
Above cylinder capacity 4000cc350 
87.06Relevant H.S CodesChassis fitted with engines, for the double cabin pick-up of headings 87.04: 
Up to   cylinder capacity 1600cc20 
From cylinder capacity 1601cc to 2000cc45 
From cylinder capacity 2001cc to 3000cc60 
From cylinder capacity 3001cc to 4000cc200 
Above cylinder capacity 4000cc300 
87.078707.10.00Bodies for the vehicles of heading 87.0345
87.11Motorcycles, in CBU with four-stroke engine
8711.10.11 8711.10.91Up to   cylinder capacity 50cc60 
8711.20.11 8711.20.31 8711.20.39 8711.20.59From cylinder capacity 51cc to 250cc 
8711.30.10 8711.30.90From cylinder capacity 251cc to 500cc100 
8711.40.10 8711.40.90From cylinder capacity 501cc to 800cc100 
8711.50.10 8711.50.90Above cylinder capacity 800cc  
Motorcycles, in CKD with four-stroke engine
8711.10.11 8711.10.92Up to   cylinder capacity 50cc20 
8711.20.21 8711.20.41 8711.20.49From cylinder capacity 51cc to 250cc 
Motorcycles, in CBU/CKD with two-stroke engine
8711.10.19 8711.10.29 8711.10.99Up to   cylinder capacity 50cc250 
8711.20.19 8711.20.29 8711.20.51 8711.20.52From cylinder capacity 51cc to 250cc 
8711.30.20From cylinder capacity 251cc to 500cc 
8711.40.20From cylinder capacity 501cc to 800cc 
8711.50.20Above cylinder capacity 800cc 
87.128712.00.00Bicycle and other cycles (including delivery tricycles), not motorised20
87.148714.10.20Fuel tank of motor cycle20
8714.92.10Wheel rims and spokes of bicycle and other cycles not motorised20 
90.039003.11.00 9003.19.00Frames and mountings for spectacles, goggles or the like10
90.04All H.S. CodesSpectacles, goggles and the corrective, protective or other10
93.029302.00.90Revolver and pistol: other150
93.039303.10.90 9303.20.90 9303.30.90 9303.90.90Other100
93.049304.00.90Other firearms: other firearms excepting match weapon imported by Shooting Federation100
93.05All H.S. CodesParts and accessories of the items the Headings from 93.01 to 93.04100
93.06All H.S. (except 9306.29.10)Bombs, grenades, torpedoes, mines, missiles, and   similar   ammunitions (excepting sports ammunitions imported by Shooting Federation]100
93.079307.00.90Swords, cutlasses, bayonets, lances and similar arms: others.100
94.019401.20.10Seats of a kind used for motorcycle20
9401.31.00 9401.39.00Swivel seats with variable height adjustment45 
9401.61.00 9401.69.00Other seats, with wooden frames45 
9401.71.00 9401.79.00Other seats with metal frames45 
9401.80.00Other seats45 
9401.91.00Parts of seats: of wood10 
9401.99.00Parts of seats: other10 
94.03All H.S. Codes (except 9403.20.10, 9403.20.20, 9403.20.30, 9403.60.10 9403.60.20) Furniture and parts thereof20
94.049404.21.00Mattresses of cellular rubber or plastics, whether or not covered20
94.059405.11.00Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or through fares : designed for use solely with light-emmiting diod (LED) light sources60
9405.19.00 9405.21.00 9405.29.00 9405.31.00 9405.39.00 9405.41.90 9405.42.00 9405.49.00 9405.50.90 9405.91.10 9405.91.90 9405.92.10 9405.92.90 9405.99.10 9405.99.90Lamps 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.60 
95.03All H.S CodesTricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls; other toys; reduced-size (“scale”) models and similar recreational models, working or not20
95.049504.40.00Playing cards10
95.059505.90.00Carnival or other entertainment articles20
96.039603.21.00Tooth brushes, including dental plate brushes20
96.139613.10.00Pocket lighters, gas fuelled, non-reffillable10
9613.20.00Pocket lighters, gas fuelled, reffillable10 
9613.80.00Other lighters10 
96.199619.00.00Sanitary 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 NoH.S CodeDescription of goodsRate or amount of SD (%)
19.02All H.S CodesCooked Pasta, lasagne10
20.09All H.S CodesFruit juices and fruit drinks10
21.05All H.S CodesAll kind of ice cream5
21.062106.90.90Food preparation for distribution, such all kind   Burger, Sandwich, Chicken fry, French fry, Hot dog, Pizza10
22.01All H.S CodesMineral waters (Up to 3)5
22.022201.10.00Soft drink25
2202.90.00Energy drink35
24.022402.20.00Cigarettes containing tobacco65
2402.90.00(a) Hand-made Bidi (Without filter or containing filter) other than machine made and other40
 Price of 10gm jorda and gul (provided that retails price and number shall have clear, visible and indelible on packet):  
24.0324.03.99.00Jorda (retail price per 10gm Taka 40.00 i.e per gm taka 4.00)55
24.03.99.00Gul (retail price per 10gm Taka 20i.e. per gm taka 2)
27.112711.21.00Natural gas (gaseous state)0
32.08 to 32.10All H.S CodesPaints5
33.04Beauty 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) 
3304.10.00Lip makeup preparations10
3304.20.00Eye makeup predations10
3304.30.00Manicure or pedicure preparations10
3304.91.00Powders, whether or not compressed10
3304.99.00Other (other than petroleum jelly and baby lotion)10
33.05Preparations for use on the hair. 
3305.10.00Shampoos15
3305.20.00Preparations for permanent waving or straightening10
3305.30.00Hair lacquers10
3305.90.00Other10
33.073307.10.00Pre-shave, shaving or after-shave preparations15
3307.20.00Personal deodorants and antiperspirants15
3307.30.00Perfumed bath salts and other bath preparations15
3307.49.00Used other preparations for dispelling bad smell of room (except agorbati and similar things)15
3307.90.00Others15
39.23All H.S CodesAll kind of polyethylene bag, plastics bag made by polyethylene (including Woven plastics bag) and wrapped preparations)5
48.13All H.S CodesCigarette paper/Bidi paper (whether or not cut to size or in the form of booklets or tubes)25
69.07All H.S CodesGray ceramic stone paving plate (falaque) paving hearth or wall tiles, ceramic, mosaic cubes and the like, whether or not on a backing finishing ceramic15
69.08All H.S CodesBright ceramic stone paving plate (falaque) paving hearth or wall tiles, ceramic, mosaic cubes and the like, whether or not on a backing finishing ceramic15
69.10All H.S CodesCeram Silk. Basin, Pedestal Basin, Commode or its parts or other bathroom fittings and fixtures (except long pan)10
All H.S CodesCeramic Bathtub and Jacuzzi, Shower, Shower Tray30
85.39All H.S CodesOther filaments lamp except ultra-violate/infra-red lamps0

Table-3

Supplementary duty imposable services at supply stage

Heading NoService codeServicesRate of SD (%)
S001S001.00Hotel and restaurants: 
S001.10Hotel: 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
S001.20Restaurants: 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
S012S012.10Telephone: Service provided by using SIM/RIM card of mobile phone only15
S038S038.00Organizer 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
S039S039.20Satellite channel distributor:25
S044S044.00Service 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.15
S058S058.00Organization renting out chartered aircraft or helicopter: Organization renting out chartered aircraft or helicopter (except air ambulance)30

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