HS Code 13023900
Mucilages&Thickeners,Derived From Veg.Prod.(Ex.Locastbeans/Seeds,Guarseeds
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 13023900 would be approximately BDT 15,000.00, because the Total Tax Incidence is 15% of the assessable value.
What these figures mean
Mucilages&Thickeners,Derived From Veg.Prod.(Ex.Locastbeans/Seeds,Guarseeds is classified under HS code 13023900, 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 13023900 in 6 of 6 months, totalling 32,877 kg at an assessable value of BDT 17,450,571. That is an average of BDT 531 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,922nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 6,448 kg | BDT 1,949,240 | BDT 302 |
| January 2026 | 1,010 kg | BDT 2,657,087 | BDT 2,631 |
| February 2026 | 1,132 kg | BDT 1,888,897 | BDT 1,669 |
| March 2026 | 3,202 kg | BDT 2,967,773 | BDT 927 |
| April 2026 | 10,328 kg | BDT 2,890,697 | BDT 280 |
| May 2026 | 10,757 kg | BDT 5,096,877 | BDT 474 |
Bonded imports. A further 3,100 kg worth BDT 232,290 entered under the bonded-warehouse regime in the same period — goods brought in duty-free as inputs on the undertaking that they leave again as exports, which in Bangladesh overwhelmingly means ready-made garments. Bonded entries account for 1.3% of the total value imported under this code, the rest entering commercially.
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.
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%, 13023900 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.