HS Heading 3905
Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms
7 tariff lines in this heading, within chapter 39 (Plastics and articles thereof). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 39051200 | Polyvinyl Acetate In Aqueous Dispersion | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
| 39051900 | Polyvinyl Acetate, Excl. That In Aqueous Dispersions, In Primary Forms | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
| 39052100 | Vinyl Acetate Copolymers In Aqueous Dispersion | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
| 39052900 | Vinyl Acetate Copolymers, Excl.That In Aqueous Dispersion, In Primary Form | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
| 39053000 | Polyvinyl Alcohol, Whether Or Not Containing Unhydrolysed Acetate Groups | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
| 39059100 | Copolymers In Primary Forms | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
| 39059900 | Polymers Of Other Vinyl Esters & Other Vinyl Polymers In Primary Forms Nes | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 1,465,364,853 (4,849,880 kg) under this heading, across 7 of its 7 tariff lines.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 6 | 763,835 kg | BDT 150,764,122 |
| January 2026 | 6 | 953,755 kg | BDT 324,273,300 |
| February 2026 | 6 | 619,519 kg | BDT 228,777,802 |
| March 2026 | 7 | 1,017,963 kg | BDT 309,475,382 |
| April 2026 | 7 | 988,799 kg | BDT 289,521,939 |
| May 2026 | 5 | 506,009 kg | BDT 162,552,308 |
The largest lines by assessable value in May 2026:
- 39059900 — Polymers Of Other Vinyl Esters & Other Vinyl Polymers In Primary Forms Nes — BDT 107,785,860
- 39053000 — Polyvinyl Alcohol, Whether Or Not Containing Unhydrolysed Acetate Groups — BDT 25,948,401
- 39051200 — Polyvinyl Acetate In Aqueous Dispersion — BDT 22,122,086
- 39059100 — Copolymers In Primary Forms — BDT 4,355,269
- 39052100 — Vinyl Acetate Copolymers In Aqueous Dispersion — BDT 2,340,692
Bonded imports. A further BDT 248,020,070 (898,380 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 14.5% 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.