Rates of Supplementary Duty (SD) on goods and services in Bangladesh for year 2019-20
Curious about the rates of supplementary duty? Thinking of applying them to 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 the third schedule of Value Added Tax and Supplementary Duty Act 2012 and TDS rates with section references in accordance with Income Tax Ordinance 1984.
Find below all the rates you require in your daily corporate life.
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 |
