bd-import-export-domainlisted

# Bangladesh import/export domain Encoded expertise, not general knowledge. When a generic answer about "import duty" conflicts with this file, this file is right. --- ## 1. The NBR duty cascade — the single most important fact Bangladesh import taxes **compound**. Each layer is charged on a base that already includes the ones before it: ``` AV = Assessable Value (CIF + landing charge) CD = Customs Duty × AV RD = Regulatory Duty × AV SD = Supplementary Duty × (AV + CD + RD) VAT = Value Added Tax × (AV + CD + RD + SD) AT = Advance Tax × (AV + CD + RD + SD) AIT = Advance Income Tax × AV ``` **A "25% duty" line routinely becomes 80–130% total tax incidence.** Worked example — the number that surprises people. CIF $10,000, CD 25%, RD 3%, SD 20%, VAT 15%, AT 5%, AIT 5%: ```text AV 10,000 CD 25% × AV 2,500 → running 12,500 RD 3% × AV 300 → running 12,800 SD 20% × 12,800 2,560 → running 15,360 VAT 15% × 15,360 2,304 AT 5% × 15,360 768 AIT 5% × AV 500 ------ total tax 8,932 = 89.3% of CIF, from a "25%" duty line ``` Verify any implementation against this case before shipping it: ```bash node -e " const AV=10000, CD=.25*AV, RD=.03*AV, SD=.20*(AV+CD+RD); const VAT=.15*(AV+CD+RD+SD), AT=.05*(AV+CD+RD+SD), AIT=.05*AV; console.log((CD+RD+SD+VAT+AT+AIT).toFixed(0)); // 8932 " ``` Anyone who budgets off CD alone loses the margin on the