Description: OTH..Preparations of a kind used in animal feeding. ,OTHER
Chapter 23: Residues and waste from the food industries; prepared animal fodder
Rates as published in the NBR Customs Tariff for FY 2025-2026. Concessions under SROs, exemptions for specific importers and port-specific assessment values can change the amount actually payable.
Suppose the CIF value (cost + insurance + freight) of a shipment under 2309.90.90 is Tk 100,000. Customs first adds a 1% landing charge to get the assessable value (AV), then applies each tax in this order:
| Tax | Charged on | Rate | Amount (Tk) |
|---|---|---|---|
| Assessable value | CIF + 1% landing charge | 101,000.00 | |
| Customs Duty (CD) | AV | 10% | 10,100.00 |
| Regulatory Duty (RD) | AV | 5% | 5,050.00 |
| Supplementary Duty (SD) | AV + CD + RD | 0% | 0.00 |
| Value Added Tax (VAT) | AV + CD + RD + SD | 0% | 0.00 |
| Advance Income Tax (AIT) | AV | 2% | 2,020.00 |
| Advance Tax (AT) | AV + CD + RD + SD | 0% | 0.00 |
| Total duty & taxes | 17,170.00 | ||
| Landed cost (AV + taxes) | 118,170.00 | ||
So every Tk 100 of assessable value under this code carries about Tk 17.00 in duty and taxes. AIT and AT are advance taxes: a VAT-registered importer can usually adjust AT against their VAT return, and AIT can be credited against income tax (except where it is treated as final tax for commercial imports), so the real cost to a registered importer is often lower than the TTI figure.
Add freight and insurance on the full calculator.
Bangladesh HS code 2309.90.90 sits in heading 23.09 of chapter 23 (residues and waste from the food industries; prepared animal fodder). The first six digits (2309.90) are the international HS sub-heading used by most countries, so a supplier's export invoice will often show the same six digits. The last two digits are Bangladesh's own national split and decide the exact rate.
If your product could fit more than one line, compare the descriptions of the related codes below. Customs assesses duty on the code that most specifically describes the goods, and a wrong declaration can lead to a re-assessment, fine and delay at Chattogram, Benapole or Dhaka airport.
| 2309.10.00 | Dog Or Cat Food, Put Up For Retail Sale |
| 2309.90.11 | Vitamin or mineral or amino acid or their combination (feed... |
| 2309.90.12 | Vitamin premix or mineral premix or amino acid premix or the... |
| 2309.90.13 | Probiotics or Prebiotics or their combinatioin (feed grade) |
| 2309.90.14 | Essential oil or combination of essential oils (feed grade) |
| 2309.90.19 | Oth, Preparations for use in making complete feed or supplem... |
| 2309.90.21 | Vitamin or mineral or amino acid or their combination (feed... |
| 2309.90.22 | Vitamin premix or mineral premix or amino acid premix or the... |
| 2309.90.23 | Probiotics or Prebiotics or their combination (feed grade) |
| 2309.90.24 | Essential oil or combination of essential oils (feed grade) |
| 2309.90.29 | Preparations for use in making complete feed or supplementar... |
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