HS Heading 3804
Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading no. 3803
1 tariff line in this heading, within chapter 38 (Miscellaneous chemical products). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 38040000 | Residual Lyes From The Manufacture Of Wood Pulp (Excl. Tall Oil) | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 67,865,409 (470,731 kg) under this heading, across 1 of its 1 tariff lines.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 1 | 37,532 kg | BDT 12,536,886 |
| January 2026 | 1 | 83,466 kg | BDT 10,592,630 |
| February 2026 | 1 | 65,329 kg | BDT 10,547,484 |
| March 2026 | 1 | 133,087 kg | BDT 16,895,518 |
| April 2026 | 1 | 99,582 kg | BDT 7,362,674 |
| May 2026 | 1 | 51,735 kg | BDT 9,930,217 |
The largest lines by assessable value in May 2026:
- 38040000 — Residual Lyes From The Manufacture Of Wood Pulp (Excl. Tall Oil) — BDT 9,930,217
Bonded imports. A further BDT 294,093 (400 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 0.4% 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.