HS Code 28043000
Nitrogen
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 28043000 would be approximately BDT 58,130.00, because the Total Tax Incidence is 58.13% of the assessable value.
What these figures mean
Nitrogen is classified under HS code 28043000, which sits in heading 2804 (Hydrogen, rare gases and other non-metals) of chapter 28 (Inorganic chemicals; compounds of precious metals, rare-earth metals, radioactive elements or isotopes).
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 20% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 58.13%, 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 28043000 in 6 of 6 months, totalling 212,192 kg at an assessable value of BDT 51,633,909. That is an average of BDT 243 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,261st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 3,051 kg | BDT 16,485,193 | BDT 5,403 |
| January 2026 | 35 kg | BDT 142,964 | BDT 4,085 |
| February 2026 | 17 kg | BDT 86,367 | BDT 5,080 |
| March 2026 | 37,051 kg | BDT 16,453,207 | BDT 444 |
| April 2026 | 23,477 kg | BDT 1,337,589 | BDT 57 |
| May 2026 | 148,561 kg | BDT 17,128,589 | BDT 115 |
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 28 contains 200 tariff lines, averaging 38.13%. At 58.13%, 28043000 sits above that average by 20 percentage points. It is the 8th 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 2.95 points.
Within heading 2804 alone, rates run from 33.63% to 58.13% across 11 lines. Classification inside a single heading can change the bill substantially, so confirm the eight-digit code rather than working from the four-digit heading.
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.