What a US buyer pays on Bangladeshi goods today
US duties are owed by the importer of record, usually the US buyer, not the exporter in Bangladesh. The liability is a personal debt of the importer to the United States.[5] Duties follow the country of origin and the 10-digit HTS line of the goods, not the port they ship from or the freight terms. For a factory in Dhaka or Chattogram the duty still shapes the order, because the buyer prices it into what it will pay.
As of September 25, 2026, an entry of Bangladeshi-origin goods is built from these layers. Most shipments, including most garments, pay only the first two, plus fees.
- The normal (Column 1 General) duty for the HTS line. Bangladesh has had no Generalized System of Preferences benefits since 2013, and the program itself expired on December 31, 2020, so Bangladeshi goods pay the general rate unless a line is duty-free anyway.[6][7]
- A 10% Section 301 duty on products of Bangladesh, under heading 9903.05.26, since July 24, 2026, with exemptions for listed goods. Apparel is not among them.[1][4]
- Section 232 duties instead of the 10% Section 301 duty on covered goods such as steel, aluminum, copper, vehicles and parts, and wood products.[4]
- Antidumping or countervailing duties on goods under a Commerce order, where one exists.
- Fees: the merchandise processing fee on formal entries and, for ocean freight, the harbor maintenance fee.[15][16]
Why apparel from Bangladesh pays more than most goods
Textiles lead Bangladesh's exports to the US,[10] and garments carry some of the highest Column 1 rates in the tariff schedule. The rate depends on the fiber, the construction (knit or woven), the garment and who it is made for, so two similar-looking products can sit on lines with very different rates.
As examples from HTS Revision 19: cotton T-shirts under 6109.10.00 carry 16.5%, men's and women's cotton trousers under 6203.42.45 and 6204.62.80 carry 16.6%, and many sweaters and pullovers of man-made fibers under 6110.30.30 carry 32%.[4] The 10% Section 301 duty is added on top of whatever the line's Column 1 rate is.[4]
These are examples, not your rate. Your garment's line is set by classification, which a licensed customs broker confirms on the entry. The tariff simulator shows the full stack for a line and an entry date.
The US duty stack on goods from Bangladesh, September 25, 2026
The table lists every measure that applies, or applied during 2025 and 2026, to goods of Bangladeshi origin. Rates are additional to the Column 1 duty unless the row says otherwise. The notes that follow the table explain the exemptions and how the rows combine.
| Measure | Rate | Applies to | Legal basis | Effective date |
|---|---|---|---|---|
| Column 1 General (MFN) duty | Set by HTS line, from free upward; 16.5% to 32% on the apparel examples above[4] | All Bangladeshi goods; no GSP since 2013[6] | Harmonized Tariff Schedule | In force; GSP expired December 31, 2020[7] |
| Section 301, forced labor (in force) | 10%[1] | All products of Bangladesh except the exemptions in notes 1 and 2[4] | Section 301, Trade Act of 1974; USTR notice 91 FR 47318; 9903.05.26[1][3] | July 24, 2026[1] |
| Section 232 (in force) | Metals 50%, 25% or 15% combined; autos and parts 25%; other programs vary[11][12] | Covered products of any origin; no Bangladesh partner rate in HTS Rev. 19[4] | Section 232, Trade Expansion Act of 1962; proclamations | Metals on full value from April 6, 2026[11] |
| Antidumping and countervailing duties | Set by each order | Goods covered by a Commerce order; see note 5 | Tariff Act of 1930, orders by Commerce | Order by order |
| Merchandise processing fee | 0.3464% of value, within a per-entry minimum and maximum[15] | Formal entries | 19 U.S.C. 58c; 19 CFR 24.23[15] | New limits October 1, 2026[15] |
| Harbor maintenance fee | 0.125% of value[16] | Commercial cargo unloaded from a vessel at a covered US port[16] | 19 CFR 24.24[16] | In force |
| Section 122 surcharge (ended) | 10%[17] | Most imports; not on top of Section 232[17] | Section 122, Trade Act of 1974; Proclamation 11012; 9903.03.01[17][18] | February 24 to July 24, 2026[18] |
| IEEPA reciprocal tariff (ended) | 10% baseline; 37% for one day; then 20%[21][22][4] | Bangladeshi goods not in the exempt categories[21] | Executive Orders 14257 and 14326; 9903.01.66, then 9903.02.05[25][4] | April 5, 2025 to February 23, 2026[21][28] |
Notes to the table
Each note applies to the rows named in it. The importer's licensed customs broker confirms which lines go on the entry.
- Note 1, general Section 301 exemptions. The 10% duty does not apply to the goods listed for every economy in U.S. note 52 to Chapter 99 (headings 9903.05.86 to 9903.05.92): the listed provisions in note 52(b) and articles in note 52(c), listed articles for pharmaceutical use, civil aircraft and their parts, donations and informational materials, and Section 232 goods.[4][3] Apparel of chapters 61 and 62 is not in these lists.[4]
- Note 2, Bangladesh-only exemptions. Heading 9903.06.12 exempts products of Bangladesh classified in the provisions listed in U.S. note 52(j)(9)(i), which include certain foliage, wood and plywood lines, cork, plaiting materials and basketwork, silk yarn and fabric, and pearls, diamonds and precious stones. Heading 9903.06.13 exempts psyllium seed husks (1211.90.89) and argan oil (1515.90.81).[4][1] No garment, jute or leather line is on either list.[4]
- Note 3, stacking. Goods that pay the 10% Section 301 duty also pay the Column 1 duty and any other additional duty in Chapter 99 subchapters III and IV, except where U.S. note 52 says otherwise, plus any antidumping or countervailing duty.[4] Goods covered by the Section 232 programs listed in U.S. note 52(f), namely steel, aluminum and copper articles and listed derivatives, vehicles and parts, medium- and heavy-duty vehicles and parts, wood products, semiconductor articles and patented pharmaceutical articles, are exempt from the Section 301 duty under 9903.05.90.[4]
- Note 4, in-transit rule. Goods loaded on the vessel before 12:01 a.m. ET on July 24, 2026 and entered before 12:01 a.m. ET on July 28, 2026 were exempt from the Section 301 duty.[1]
- Note 5, antidumping and countervailing duties. Our AD/CVD lookup lists no order on products of Bangladesh as of September 25, 2026. Orders are product and country specific; the importer's customs broker checks them for each line.
What changed, and when: April 2025 to September 2026
Each date is the first day the change applied to goods entered for consumption or withdrawn from warehouse, at 12:01 a.m. Eastern time unless noted.
- April 5, 2025. 10% IEEPA baseline tariff on goods from nearly all countries, including Bangladesh.[21]
- April 9, 2025. Bangladesh's country rate of 37% in Annex I of Executive Order 14257 takes effect (9903.01.66).[22][4]
- April 10, 2025. Executive Order 14266 suspends the country rates for 90 days and applies 10% instead; Executive Order 14316 later extends the suspension to August 1, 2025.[23][24]
- August 7, 2025. Bangladesh's reciprocal rate is set at 20% (9903.02.05).[25][4]
- February 9, 2026. The United States and Bangladesh sign an Agreement on Reciprocal Trade that caps the reciprocal rate at 19%.[8][9]
- February 20, 2026. The Supreme Court holds in Learning Resources, Inc. v. Trump that IEEPA does not authorize tariffs. Executive Order 14389 ends the IEEPA tariff actions the same day.[26][27]
- February 24, 2026. CBP stops collecting IEEPA duties (from 12:00 a.m. ET). The 10% Section 122 surcharge starts at 12:01 a.m. ET.[28][18]
- March 11, 2026. USTR opens Section 301 investigations into structural excess capacity in 16 economies, Bangladesh among them.[10]
- July 24, 2026. The Section 122 surcharge expires, and the 10% Section 301 forced-labor duty on Bangladesh begins.[17][1]
- October 1, 2026. New merchandise processing fee limits for fiscal year 2027.[15]
IEEPA tariffs on Bangladesh: 37% announced, 20% charged, then zero
Executive Order 14257 of April 2, 2025 listed Bangladesh at 37%.[22] That rate applied from April 9, 2025 and was suspended the next day, so Bangladeshi goods paid the 10% baseline until Executive Order 14326 set Bangladesh's rate at 20% from August 7, 2025.[23][25][4] Steel, aluminum, autos and other Section 232 goods, and products such as pharmaceuticals, semiconductors and energy listed in Annex II, were exempt from the reciprocal tariff.[21]
On February 20, 2026 the Supreme Court held that IEEPA does not authorize tariffs, and CBP stopped collecting all IEEPA duties on goods entered from 12:00 a.m. ET on February 24, 2026. Section 232 and Section 301 duties were not affected.[26][28]
IEEPA duties already paid on Bangladeshi goods are being refunded with interest through CBP's CAPE process. Only the importer of record, or the licensed customs broker that filed its entries, can file the CAPE declaration. Refunds are paid to the importer of record or to the party it designated on CBP Form 4811 or in its ACE Portal account.[29] See the tariff refund guide for the steps and deadlines, and get an IEEPA refund estimate for what your entries paid.
The US-Bangladesh Agreement on Reciprocal Trade: what is official
The United States and Bangladesh signed an Agreement on Reciprocal Trade on February 9, 2026. In it the United States agreed that the reciprocal rate on originating goods of Bangladesh would be no higher than 19%, with a zero rate for goods listed in its tariff schedule.[8] The joint statement issued the same day said those zero-rate products would be identified from Annex III to Executive Order 14346, and that the United States would set up a mechanism letting a to-be-specified volume of Bangladeshi textiles and apparel enter at a zero reciprocal rate.[9] The agreement enters into force 60 days after both sides exchange notes that their legal procedures are complete.[8]
The 19% rate never showed up in a published order. The HTS still shows 20% for Bangladesh's reciprocal heading, and we found no executive order setting 19% before IEEPA collection ended on February 24, 2026.[4] After that there was no IEEPA tariff left to lower.
The agreement still mattered in July. USTR set Bangladesh's Section 301 forced-labor rate at 10%, the lower of the two rates, after considering the forced-labor commitments in its agreement, and gave Bangladesh its own exemption list.[1] Treat any other rate tied to the agreement as unsettled until it appears in the Federal Register or a CBP message.
Section 301: the 10% forced-labor duty on Bangladeshi goods
On July 28, 2026 USTR published actions in its Section 301 investigations of 60 economies over failure to prohibit imports made with forced labor. Economies that impose a prohibition, committed to one in an Agreement on Reciprocal Trade, or have a partial regime got the 10% rate, and USTR imposed 10% on products of Bangladesh from July 24, 2026 under heading 9903.05.26.[1][3]
Textile and apparel quotas. The President directed USTR to set up, when feasible, three-year tariff-rate quotas for Bangladesh, Cambodia, Indonesia and Malaysia that would let a volume of textiles and apparel, tied to each country's imports of US cotton and US textile inputs, enter free of the Section 301 duty. Until USTR establishes them, the 10% duty applies to that apparel.[2][1] As of September 25, 2026 we found no Federal Register notice establishing the quotas, and HTS Revision 19 has no quota heading for Bangladesh.[4]
A second investigation. Bangladesh is also one of 16 economies in the Section 301 investigations into structural excess capacity opened on March 11, 2026. USTR's notice pointed to Bangladesh's goods trade surplus with the United States, led by textiles.[10] As of September 25, 2026 we found no action notice in that investigation.
This is not the China Section 301 program. The China lists, exclusions and rates are covered in our Section 301 guide.
Section 122: the 10% surcharge, February 24 to July 24, 2026
Proclamation 11012 replaced the IEEPA tariffs with a 10% surcharge on most imports under Section 122 of the Trade Act of 1974, reported under 9903.03.01. It applied to goods entered from 12:01 a.m. ET on February 24, 2026 through 12:01 a.m. ET on July 24, 2026, with exemptions listed in its annexes, and it did not stack on Section 232 duties.[17][18] Bangladesh had no separate rate.
The Court of International Trade held the Section 122 duties unlawful on May 7, 2026, but it ordered relief only for the three plaintiffs it found had standing.[19] On June 11, 2026 the Federal Circuit stayed that judgment while the government appeals.[20] As of September 25, 2026, CBP had published no Section 122 refund process, and its refund page describes CAPE as a process for IEEPA duties.[29] Our Section 122 refund status page tracks the appeal and totals what your entries paid.
Section 232, de minimis and GSP as they apply to Bangladeshi goods
Section 232. These duties apply by product, at the general rate for every origin unless a proclamation sets a partner rate. HTS Revision 19 has no Section 232 line specific to Bangladesh, so Bangladeshi steel, aluminum and copper articles, auto parts, furniture and other covered goods pay the general rates.[4] Since April 6, 2026, steel and aluminum articles and Annex I-A derivatives pay 50% of the full customs value, not only the metal content.[11] Bangladesh is on Commerce's list of jurisdictions eligible for the zero rate on specialty pharmaceuticals under the Section 232 pharmaceutical program, published September 23, 2026.[14][13] Full rates, lines and dates are in our Section 232 guide.
De minimis. Low-value parcels, such as samples and e-commerce orders, no longer enter duty-free under the de minimis rule. Our de minimis guide covers what changed and what small shipments pay now.
GSP. Bangladesh's designation as a GSP beneficiary was suspended by Proclamation 8997 of 2013, over worker rights.[6] The GSP program expired for every country on December 31, 2020 and, as of September 25, 2026, is pending renewal by Congress; goods that would have qualified pay the Column 1 rate.[7]
Fees on every entry: MPF and HMF
The merchandise processing fee is 0.3464% of the value of a formal entry, within a per-entry minimum and maximum that CBP adjusts each fiscal year; new limits apply from October 1, 2026.[15] The harbor maintenance fee is 0.125% of the value of commercial cargo unloaded from a vessel at a covered US port. It applies to ocean freight, not air.[16]
Both fees are paid by the importer of record on the entry. Our customs clearance page explains how the entry is arranged.
How to find the rate for your product
The duty depends on the 10-digit HTS line and the entry date. These steps get you to an estimate. Your US buyer's licensed customs broker confirms it on the entry.
- Classify the product to 10 digits with the HTS code finder. For garments, have the fiber content, knit or woven construction and the gender and age group to hand.
- Open the tariff simulator with Bangladesh as origin, enter the code and the entry date, and it lists the Column 1 duty, each Chapter 99 duty in force on that date, MPF and HMF.
- Compare with ready-made pages for two common Bangladeshi exports, men's cotton trousers and women's cotton trousers, or browse import duty by HTS code.
- Check whether the line is in the Section 301 exemption lists or covered by Section 232 or an antidumping order. Our analysis of duty paid by origin shows how these layers add up across countries.
- Ask the importer's licensed customs broker to confirm the Chapter 99 lines before the goods ship.