HS Heading 3806
Rosin and resin acids and derivatives thereof; rosin spirit and rosin oils; run gums
7 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 |
|---|---|---|---|---|---|---|---|---|
| 38061010 | Gum rosin | 15 | 0 | 15 | 5 | 0 | 7.5 | 45.88% |
| 38061090 | Rosin And Rasin Asids | 15 | 0 | 15 | 5 | 0 | 7.5 | 45.88% |
| 38062000 | Salts Of Resin/Res.Acids Or Of Deriv'S Rosin/Resin Acids,Excl.Rosin Adduct | 15 | 0 | 15 | 5 | 0 | 7.5 | 45.88% |
| 38063000 | Easter Gums | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 38069010 | Derivatives of rosin and resin acids,...Rosin size | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
| 38069020 | Coating materials imported by VAT registered cookingware manufacturers | 15 | 0 | 15 | 5 | 0 | 7.5 | 45.88% |
| 38069090 | Derivatives of rosin and resin acids,... NES | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 113,044,282 (693,380 kg) under this heading, across 5 of its 7 tariff lines. The remaining 2 recorded no commercial import in that window.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 3 | 39,862 kg | BDT 8,809,041 |
| January 2026 | 3 | 127,065 kg | BDT 19,682,652 |
| February 2026 | 3 | 27,515 kg | BDT 5,249,579 |
| March 2026 | 3 | 108,700 kg | BDT 19,053,001 |
| April 2026 | 4 | 188,641 kg | BDT 26,300,087 |
| May 2026 | 5 | 201,597 kg | BDT 33,949,922 |
The largest lines by assessable value in May 2026:
Bonded imports. A further BDT 25,552,808 (62,309 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 18.4% 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.