HS Code 2204.21.00

Wine(not sparkling);grape must with fermt.prevt.by alcohol in: <=2 l cont

Duty rates for 2204.21.00 (FY 2025-2026)

CD
25%
RD
5%
SD
350%
VAT
15%
AIT
5%
AT
3%
TTI
595.30%

Description: Wine(Not Sparkling);Grape Must With Fermt.Prevt.By Alcohol In: <=2 L Cont.

Chapter 22: Beverages, spirits and vinegar

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 2204.21.00 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)AV5%5,050.00
Supplementary Duty (SD)AV + CD + RD350%459,550.00
Value Added Tax (VAT)AV + CD + RD + SD15%88,627.50
Advance Income Tax (AIT)AV5%5,050.00
Advance Tax (AT)AV + CD + RD + SD3%17,725.50
Total duty & taxes601,253.00
Landed cost (AV + taxes)702,253.00

So every Tk 100 of assessable value under this code carries about Tk 595.30 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 2204.21.00

Bangladesh HS code 2204.21.00 sits in heading 22.04 of chapter 22 (beverages, spirits and vinegar). The first six digits (2204.21) 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 22.04

2204.10.00 Sparkling Wine
2204.22.00 In containers holding more than 2 L but not more than 10 L
2204.29.00 Wine(Not Sparkling); Grape Must With Fremt.Prevt.By Alcohol...
2204.30.00 Other Grape Must, Nes

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