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

 

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