Customs Duty is a tariff imposed on goods when transported across international borders.

Customs Duty (CD) presents tariff rates of 2 to 5% for basic raw materials and capital goods, 10% for intermediate goods, and the top rate of 25% for final goods (mostly on products that are produced domestically) in general. Apart from CD, other duties and taxes including Regulatory Duty (RD), Supplementary Duty (SD), Value Added Tax (VAT), Advance Income Tax (AIT), Advance Trade VAT (ATV) may be imposed depending on the nature of goods for importation in Bangladesh.