HS Heading 2809
Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined
2 tariff lines in this heading, within chapter 28 (Inorganic chemicals; compounds of precious metals, rare-earth metals, radioactive elements or isotopes). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 28091000 | Diphosphorus Pentaoxide | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
| 28092000 | Phosphoric Acid And Polyphosphoric Acids | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 7,278,190,412 (78,797,885 kg) under this heading, across 2 of its 2 tariff lines.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 1 | 9,625,450 kg | BDT 952,775,939 |
| January 2026 | 2 | 37,665,295 kg | BDT 3,320,928,506 |
| February 2026 | 2 | 31,180,120 kg | BDT 2,938,214,028 |
| March 2026 | 1 | 53,200 kg | BDT 12,852,903 |
| April 2026 | 1 | 183,020 kg | BDT 39,356,616 |
| May 2026 | 1 | 90,800 kg | BDT 14,062,420 |
The largest lines by assessable value in May 2026:
- 28092000 — Phosphoric Acid And Polyphosphoric Acids — BDT 14,062,420
Bonded imports. A further BDT 4,241,856 (14,060 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 0.1% of the total value imported under this heading.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.