HS Heading 3823
Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols
5 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 |
|---|---|---|---|---|---|---|---|---|
| 38231100 | Stearic Acid | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
| 38231200 | Oleic Acid | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
| 38231300 | Tall Oil Fatty Acids | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
| 38231900 | OTH.INDUST. MONOCARBOXYLIC FATTY ACIDS.., EXCL.ST.ACID,OLEIC ACID,TALL OIL FATTY ACIDS | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
| 38237000 | INDUSTRIAL FATTY ALCHOLS | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 670,018,595 (5,449,944 kg) under this heading, across 4 of its 5 tariff lines. The remaining 1 recorded no commercial import in that window.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 4 | 323,854 kg | BDT 48,772,912 |
| January 2026 | 3 | 1,130,045 kg | BDT 143,187,491 |
| February 2026 | 4 | 893,902 kg | BDT 108,386,706 |
| March 2026 | 4 | 612,757 kg | BDT 73,547,947 |
| April 2026 | 4 | 1,296,913 kg | BDT 152,454,094 |
| May 2026 | 4 | 1,192,473 kg | BDT 143,669,445 |
The largest lines by assessable value in May 2026:
Bonded imports. A further BDT 112,979,104 (657,698 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 14.4% 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.