HS Heading 2810
Oxides of boron; boric acids
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 |
|---|---|---|---|---|---|---|---|---|
| 28100010 | Boric Acid | 0 | 0 | 15 | 5 | 0 | 7.5 | 27.5% |
| 28100090 | OTH..Oxides of boron; boric acids | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 299,100,746 (2,094,325 kg) under this heading, across 2 of its 2 tariff lines.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 1 | 327,150 kg | BDT 48,735,984 |
| January 2026 | 1 | 329,400 kg | BDT 50,989,977 |
| February 2026 | 2 | 401,925 kg | BDT 52,683,967 |
| March 2026 | 1 | 463,400 kg | BDT 61,304,243 |
| April 2026 | 2 | 175,450 kg | BDT 34,276,485 |
| May 2026 | 2 | 397,000 kg | BDT 51,110,090 |
The largest lines by assessable value in May 2026:
Bonded imports. A further BDT 2,926,814 (21,525 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 1.0% 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.