In Bangladesh, importers file the bill of entry with customs under the National Board of Revenue (NBR) through ASYCUDA World. The declaration covers IRC, HS codes, CIF value, and multiple tax lines: customs duty, regulatory duty, VAT, and advance income tax.
Bangladesh Import Duty Calculator
Enter your CIF value and the rates applicable to your HS code (from NBR's tariff schedule or your C&F agent) to see the full stacked tax breakdown — entirely in your browser, nothing is sent anywhere.
Rates vary by HS code and SRO exemptions — confirm exact rates with your C&F agent or NBR's current tariff schedule before filing. This tool only performs the cascading calculation; it does not look up rates.
The National Board of Revenue (NBR) is Bangladesh's apex revenue authority, responsible for customs duty, VAT, and income tax collection. Every commercial import into Bangladesh must be declared to NBR through the customs system. This guide explains NBR's role, the tax stack on imports, registration requirements, and how the bill of entry (Goods Declaration) process connects to your IRC and TIN.
NBR's Role in Import Customs
NBR administers Bangladesh Customs through the Customs Act, 1969 and associated rules. All commercial importers must:
- Hold a valid Import Registration Certificate (IRC) issued by the Chief Controller of Imports and Exports (CCI&E)
- Have an active Business Identification Number (BIN) from NBR for VAT purposes
- Hold a Taxpayer's Identification Number (TIN) for income tax compliance
- Open a Letter of Credit (LC) through an authorized dealer (AD) bank for most commercial imports
These registrations must be active at the time the bill of entry (Goods Declaration) is filed on ASYCUDA World. Expired IRC or inactive BIN causes declaration rejection and port delays.
Bangladesh Import Duty Structure — The Full Tax Stack
Unlike India's two-component system (BCD + IGST), Bangladesh imports face a multi-tier tax structure on every bill of entry:
| Tax | Rate Range | Base | Applicable To |
|---|---|---|---|
| Customs Duty (CD) | 0%, 1%, 5%, 10%, 15%, 25% | CIF value | Most imported goods per HS schedule |
| Regulatory Duty (RD) | 3%, 5%, 10%, 20%, 35% | CIF value | Select goods where NBR wants to regulate trade |
| Supplementary Duty (SD) | 0% to 500% | CIF + CD + RD | Luxury, non-essential, or socially sensitive goods |
| Value Added Tax (VAT) | 15% | CIF + CD + RD + SD | Most taxable imports |
| Advance Income Tax (AIT) | 3% to 10% (varies by HS) | CIF value | Set-off against annual corporate income tax |
| Advance Trade VAT (ATV) | 4% | CIF + CD + RD + SD | Traders (not manufacturers); VAT-equivalent for trade stage |
The effective total tax incidence on imports can range from 10% to 150%+ of CIF value depending on product category. Always get a duty estimate from your C&F agent before opening the LC.
Worked Example — Duty Calculation
Importing consumer electronics (assume CD 15%, RD 5%, SD 20%, VAT 15%, AIT 5%):
| Step | Calculation | Amount (CIF BDT 100,000) |
|---|---|---|
| 1. CIF Value | Base | BDT 1,00,000 |
| 2. Customs Duty (CD) | 100,000 × 15% | BDT 15,000 |
| 3. Regulatory Duty (RD) | 100,000 × 5% | BDT 5,000 |
| 4. SD Base | 100,000 + 15,000 + 5,000 = 120,000 | BDT 1,20,000 |
| 5. Supplementary Duty (SD) | 120,000 × 20% | BDT 24,000 |
| 6. VAT Base | 120,000 + 24,000 = 144,000 | BDT 1,44,000 |
| 7. VAT | 144,000 × 15% | BDT 21,600 |
| 8. AIT | 100,000 × 5% | BDT 5,000 |
| Total Tax | BDT 70,600 (70.6% of CIF) |
Importers Who Do Not Need an LC
While most commercial imports require an LC, Bangladesh customs allows certain categories without LC under specific NBR/Bangladesh Bank (BB) notifications. These include:
- Imports by government and semi-government entities
- Emergency items and humanitarian imports
- Imports under specific investment schemes (BEZA, BEPZA zones)
Always confirm the current BB Foreign Exchange Circular and NBR notification for your product before assuming LC-free import is permissible.
NBR Selectivity and Risk Management
NBR uses ASYCUDA World's automated selectivity module to assign examination risk to each Goods Declaration. Factors influencing risk assignment:
- Importer compliance history (first-time vs recurring)
- HS code and product category
- Declared value versus NBR reference database
- Country of origin
- Random selection quotas
SRO Exemptions — How to Use Them Correctly
Bangladesh uses Statutory Regulatory Orders (SROs) to grant duty exemptions for industrial inputs, capital machinery, and sector-specific incentives. The SRO number must be cited on the Goods Declaration with the correct exemption condition. Common SRO-based exemptions:
- Capital machinery for new industries
- Raw materials for export-oriented RMG sector
- Agricultural inputs and fertilizers
- IT equipment under ICT sector policy
If the SRO reference is missing or wrong on the declaration, NBR assesses full duty even if the goods genuinely qualify. Verify SRO numbers with your C&F agent against the most recent NBR gazette notifications.
Frequently Asked Questions
What is the IRC and is it mandatory for importing into Bangladesh?
The Import Registration Certificate (IRC) is issued by CCI&E and is mandatory for all commercial importers. It specifies the categories of goods you can import. Importing outside your IRC scope is a customs violation.
Can individuals import goods into Bangladesh without IRC?
Personal imports (baggage, gifts within limits) are allowed without IRC. Commercial imports always require IRC. If importing as a business, ensure your entity type and product scope are covered by your IRC before opening any LC.
How is customs value determined in Bangladesh?
Bangladesh follows WTO customs valuation principles — primary method is transaction value (invoice price plus additions). NBR maintains a price reference database and may query declared values that are significantly below reference. Provide contracts, price lists, and bank payment proofs if queried.
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