HS Heading 3805
Gum, wood or sulphate turpentine, other terpenic oils; crude dipentene; sulphite turpentine, other crude para-cymene; pine oil containing alpha-terpineol as the main constituent
2 tariff lines 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 |
|---|---|---|---|---|---|---|---|---|
| 38051000 | Gum, Wood Or Sulphate Turpentine Oils | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
| 38059000 | Oth.Turpenic Oils,Nes;Crude Dipentene,Sulphite Turpentine&Oth.Crude Parac. | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 36,602,339 (82,730 kg) under this heading, across 2 of its 2 tariff lines.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 1 | 18,544 kg | BDT 13,868,369 |
| January 2026 | 1 | 16,551 kg | BDT 7,980,380 |
| February 2026 | 1 | 45 kg | BDT 13,971 |
| March 2026 | 1 | 14,400 kg | BDT 2,254,916 |
| April 2026 | 1 | 13,690 kg | BDT 8,759,197 |
| May 2026 | 1 | 19,500 kg | BDT 3,725,506 |
The largest lines by assessable value in May 2026:
- 38051000 — Gum, Wood Or Sulphate Turpentine Oils — BDT 3,725,506
Bonded imports. A further BDT 2,398,469 (10,748 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 6.1% 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.