HS Heading 3405
Polishes, creams, scouring pastes, powders and similar; in any form, (including articles impregnated, coated or covered with such), for furniture, footwear, floors, coachwork, glass or metal
6 tariff lines in this heading, within chapter 34 (Soap, organic surface-active agents, washing and lubricating preparations, waxes, candles, modelling pastes). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 34051000 | Polishes, Creams And Similar Preparations For Footwear Or Leather | 25 | 20 | 15 | 5 | 5 | 7.5 | 96.1% |
| 34052000 | Polishes,Cream.&Similar Prepa.For Mainten. Of Woodwork Woden Fur.Flo.&Othr | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 34053000 | Polishes And Similar Preparations For Coachwork (Excl. Metal Polishes) | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 34054000 | Scouring Pastes And Powders And Other Scouring Preparations | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 34059010 | Polishes and other preparations used in the finishing (including electroplating) of met | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
| 34059090 | Other polishes, creams and similar preparations, nes | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 372,697,774 (1,682,160 kg) under this heading, across 6 of its 6 tariff lines.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 5 | 257,679 kg | BDT 62,182,533 |
| January 2026 | 6 | 298,589 kg | BDT 65,801,102 |
| February 2026 | 5 | 285,791 kg | BDT 63,728,919 |
| March 2026 | 5 | 362,535 kg | BDT 78,288,565 |
| April 2026 | 5 | 270,537 kg | BDT 63,646,215 |
| May 2026 | 6 | 207,029 kg | BDT 39,050,440 |
The largest lines by assessable value in May 2026:
- 34059010 — Polishes and other preparations used in the finishing (including electroplating) of met — BDT 28,903,576
- 34051000 — Polishes, Creams And Similar Preparations For Footwear Or Leather — BDT 7,044,746
- 34059090 — Other polishes, creams and similar preparations, nes — BDT 2,346,135
- 34053000 — Polishes And Similar Preparations For Coachwork (Excl. Metal Polishes) — BDT 623,728
- 34052000 — Polishes,Cream.&Similar Prepa.For Mainten. Of Woodwork Woden Fur.Flo.&Othr — BDT 130,777
Bonded imports. A further BDT 227,612,634 (444,636 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 37.9% 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.