HS Code 13023200
Mucilages And Thickeners Of Locust Beans, Bean Seeds And Guar Seeds
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 13023200 would be approximately BDT 15,000.00, because the Total Tax Incidence is 15% of the assessable value.
What these figures mean
Mucilages And Thickeners Of Locust Beans, Bean Seeds And Guar Seeds is classified under HS code 13023200, which sits in heading 1302 (Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products) 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 10%, Supplementary Duty of 0%, VAT of 0%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 0%. Combined, these produce a Total Tax Incidence of 15%, 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 13023200 in 6 of 6 months, totalling 97,625 kg at an assessable value of BDT 50,927,558. That is an average of BDT 522 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,508th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 16,450 kg | BDT 16,404,255 | BDT 997 |
| January 2026 | 37,000 kg | BDT 17,607,092 | BDT 476 |
| February 2026 | 3,300 kg | BDT 2,663,162 | BDT 807 |
| March 2026 | 9,725 kg | BDT 3,948,160 | BDT 406 |
| April 2026 | 25,000 kg | BDT 8,779,640 | BDT 351 |
| May 2026 | 6,150 kg | BDT 1,525,249 | BDT 248 |
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 15%, 13023200 sits below that average by 3 percentage points. It is the 3rd 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 46.08 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.