HS Heading 2835
Phosphinates (hypophosphites), phosphonates (phosphites), and phosphates; and polyphosphates, whether or not chemically defined
8 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 |
|---|---|---|---|---|---|---|---|---|
| 28351000 | Phosphinates (hypophosphites) and phosphonates (phosphites) | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
| 28352200 | Phosphates Of Mono Or Disodium | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
| 28352400 | Phosphates Of Potassium | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
| 28352500 | Calcium Hydrogenorthophosphate (Dicalcium Phosphate) | 0 | 0 | 15 | 5 | 0 | 7.5 | 27.5% |
| 28352600 | Other Phosphates Of Calcium, Nes | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
| 28352900 | Phosphates, nes | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
| 28353100 | Sodium Triphosphate (Sodium Tripolyphosphates) | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
| 28353900 | Polyphosphates, Nes | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 3,868,909,749 (34,294,397 kg) under this heading, across 8 of its 8 tariff lines.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 8 | 5,582,085 kg | BDT 567,854,800 |
| January 2026 | 8 | 7,010,436 kg | BDT 779,196,284 |
| February 2026 | 8 | 5,560,137 kg | BDT 596,145,122 |
| March 2026 | 8 | 5,908,674 kg | BDT 644,511,479 |
| April 2026 | 8 | 7,965,149 kg | BDT 983,199,528 |
| May 2026 | 8 | 2,267,916 kg | BDT 298,002,536 |
The largest lines by assessable value in May 2026:
- 28352600 — Other Phosphates Of Calcium, Nes — BDT 231,789,310
- 28352500 — Calcium Hydrogenorthophosphate (Dicalcium Phosphate) — BDT 22,670,379
- 28353900 — Polyphosphates, Nes — BDT 17,717,258
- 28352900 — Phosphates, nes — BDT 11,937,906
- 28353100 — Sodium Triphosphate (Sodium Tripolyphosphates) — BDT 9,764,847
Bonded imports. A further BDT 6,588,285 (10,819 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 0.2% 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.