HS Code 13012000
Gum Arabic
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 13012000 would be approximately BDT 31,500.00, because the Total Tax Incidence is 31.5% of the assessable value.
What these figures mean
Gum Arabic is classified under HS code 13012000, which sits in heading 1301 (Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)) of chapter 13 (Lac; gums, resins and other vegetable saps and extracts).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 5%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 0%. Combined, these produce a Total Tax Incidence of 31.5%, which is the figure to multiply by the assessable value of your consignment.
The assessable value is normally the CIF value of the goods plus landing charges. Duties and taxes are applied in a defined order rather than simply added together, which is why the TTI is not the plain sum of the individual rates.
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports under 13012000 in 5 of 6 months, totalling 47,105 kg at an assessable value of BDT 18,766,762. That is an average of BDT 398 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,634th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 8,005 kg | BDT 2,052,684 | BDT 256 |
| January 2026 | 18,050 kg | BDT 10,893,245 | BDT 604 |
| February 2026 | 16,000 kg | BDT 4,596,991 | BDT 287 |
| March 2026 | 50 kg | BDT 115,537 | BDT 2,311 |
| May 2026 | 5,000 kg | BDT 1,108,305 | BDT 222 |
Import figures: NBR Import Statements (IM-4 commercial), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.
Source: NBR Operative Tariff 2026-2027. The full schedule was reconciled against NBR's online duty calculator before publication; figures were last checked against NBR's live operative tariff search on 10 October 2026.
How this line compares
Chapter 13 contains 11 tariff lines, averaging 18%. At 31.5%, 13012000 sits above that average by 13.5 percentage points. It is the 1st most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is cheaper than the typical import by 29.58 points.
No supplementary duty applies here, which is the normal case — SD is zero on 78% of the tariff. Where it does apply it usually dominates every other component.