Cost + Insurance + Freight in BDT at the ruling BB rate.
Assessable value (CIF) CIF × 1.0 | 1,000,000 |
Customs Duty (CD) CIF × 25% | 250,000 |
Regulatory Duty (RD) CIF × 3% | 30,000 |
Supplementary Duty (SD) (CIF+CD+RD) × 0% | 0 |
VAT (CIF+CD+RD+SD) × 15% | 192,000 |
Advance Income Tax (AIT) CIF × 5% | 50,000 |
Advance Tax (AT) CIF × 5% | 50,000 |
| Total tax | 572,000 |
| + Inland freight | 0 |
| + Other landed charges | 0 |
| Landed total | 1,572,000 |
Bangladesh Customs uses a progressive base. Each subsequent tax layers on top of the previous — SD is charged on CIF plus CD and RD, VAT on CIF plus CD, RD and SD. This is why the effective duty on a "25% CD, 15% VAT" item is closer to 46%, not 40%.
The two exceptions are AIT and AT — both are charged on the CIF value only, not the progressive base.
Rates vary by HS code and are amended by SRO. Always confirm the current SRO for your tariff line before pricing a shipment.
NBR uses a progressive base. Customs Duty (CD) and Regulatory Duty (RD) apply to the CIF assessable value. Supplementary Duty (SD) applies to CIF + CD + RD. VAT (usually 15%) applies to CIF + CD + RD + SD. AIT (typically 5%) and Advance Tax (AT, typically 5%) apply to the CIF value.
The assessable value is the CIF value in BDT — Cost + Insurance + Freight to the port of entry. Bangladesh Customs converts foreign invoice values at the ruling BB exchange rate on the bill-of-entry date.
Standard VAT is 15% for most goods; reduced or nil rates apply to essentials and specific HS codes. AIT is 5% for most importers; higher rates apply to non-BIN importers.
No. This tool produces indicative estimates using published NBR formulas. Final assessment is done by Bangladesh Customs on the bill of entry. Always confirm rates against the current SRO for your HS code.