HS Code 0206.90.90

Frozen edible offal of sheep,goats,horses..., nes

Duty rates for 0206.90.90 (FY 2025-2026)

CD
25%
RD
0%
SD
10%
VAT
0%
AIT
5%
AT
3%
TTI
46.63%

Description: Frozen Edible Offal Of Sheep,Goats,Horses..., Nes

Chapter 02: Meat and edible meat offal

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.

Worked example: importing goods worth Tk 100,000

Suppose the CIF value (cost + insurance + freight) of a shipment under 0206.90.90 is Tk 100,000. Customs first adds a 1% landing charge to get the assessable value (AV), then applies each tax in this order:

TaxCharged onRateAmount (Tk)
Assessable valueCIF + 1% landing charge101,000.00
Customs Duty (CD)AV25%25,250.00
Regulatory Duty (RD)AV0%0.00
Supplementary Duty (SD)AV + CD + RD10%12,625.00
Value Added Tax (VAT)AV + CD + RD + SD0%0.00
Advance Income Tax (AIT)AV5%5,050.00
Advance Tax (AT)AV + CD + RD + SD3%4,166.25
Total duty & taxes47,091.25
Landed cost (AV + taxes)148,091.25

So every Tk 100 of assessable value under this code carries about Tk 46.63 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.

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Classifying goods under 0206.90.90

Bangladesh HS code 0206.90.90 sits in heading 02.06 of chapter 02 (meat and edible meat offal). The first six digits (0206.90) 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.

Other codes in heading 02.06

0206.10.10 Fresh Or Chilled Edible Offal Of Bovine Animal, Wrapped/Cann...
0206.10.90 Fresh Or Chilled Edible Offal Of Bovine Animals, Nes
0206.21.10 Frozen Bovine Tongues, Wrapped/Canned upto 2.5 kg
0206.21.90 Frozen Bovine Tounge, Nes
0206.22.10 Frozen Bovine Livers, Wrapped/Canned upto 2.5 kg
0206.22.90 Frozen Bovine Livers, Nes
0206.29.10 Frozen Edible Bovine Offal (Excl. Tongues And Livers), Wrapp...
0206.29.90 Frozen Edible Bovine Offal (Excl. Tongues And Livers), Nes
0206.30.10 Fresh Or Chilled Edible Swine Offal, Wrapped/Canned upto 2....
0206.30.90 Fresh Or Chilled Edible Swine Offal, Nes
0206.41.10 Frozen Swine Livers, Wrapped/Canned upto 2.5 kg
0206.41.90 Frozen Swine Livers, Nes
0206.49.10 Frozen Edible Swine Offal(Excl. Livers), Wrapped/Canned upt...
0206.49.90 Frozen Edible Swine Offal, Excl. Livers, Nes
0206.80.10 Fresh Or Chilled Edible Offal Of Sheep,Goats,Horses.., Wrapp...
0206.80.90 Fresh Or Chilled Edible Offal Of Sheep,Goats,Horses..., Nes
0206.90.10 Frozen Edible Offal Of Sheep,Goats,Horses.., Wrapped/Canned...

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