HS Heading 2923
Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined
5 tariff lines in this heading, within chapter 29 (Organic chemicals). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 29231000 | Choline And Its Salts | 0 | 0 | 0 | 5 | 0 | 7.5 | 12.5% |
| 29232000 | Lecithins And Other Phosphoaminolipids | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
| 29233000 | Tetraethylammonium perfluorooctane sulphonate | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
| 29234000 | Didecyldimethylammonium perfluorooctane sulphonate | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
| 29239000 | Quaternary Ammonium Salts And Hydroxides, Nes | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 1,076,882,373 (4,993,776 kg) under this heading, across 3 of its 5 tariff lines. The remaining 2 recorded no commercial import in that window.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 3 | 728,126 kg | BDT 173,210,014 |
| January 2026 | 3 | 789,259 kg | BDT 202,802,463 |
| February 2026 | 3 | 964,767 kg | BDT 219,654,825 |
| March 2026 | 3 | 563,563 kg | BDT 137,370,186 |
| April 2026 | 3 | 1,129,926 kg | BDT 214,522,951 |
| May 2026 | 3 | 818,135 kg | BDT 129,321,934 |
The largest lines by assessable value in May 2026:
Bonded imports. A further BDT 1,058,613 (1,343 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.