HS Code 28100010
Boric Acid
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 28100010 would be approximately BDT 27,500.00, because the Total Tax Incidence is 27.5% of the assessable value.
What these figures mean
Boric Acid is classified under HS code 28100010, which sits in heading 2810 (Oxides of boron; boric acids) 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 0%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 27.5%, 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 28100010 in 6 of 6 months, totalling 2,048,375 kg at an assessable value of BDT 281,117,999. That is an average of BDT 137 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 697th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 327,150 kg | BDT 48,735,984 | BDT 149 |
| January 2026 | 329,400 kg | BDT 50,989,977 | BDT 155 |
| February 2026 | 394,625 kg | BDT 50,964,842 | BDT 129 |
| March 2026 | 463,400 kg | BDT 61,304,243 | BDT 132 |
| April 2026 | 138,800 kg | BDT 18,694,840 | BDT 135 |
| May 2026 | 395,000 kg | BDT 50,428,113 | BDT 128 |
Bonded imports. A further 20,025 kg worth BDT 2,625,724 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 0.9% 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 28 contains 200 tariff lines, averaging 38.13%. At 27.5%, 28100010 sits below that average by 10.63 percentage points. It is the 187th 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 33.58 points.
Within heading 2810 alone, rates run from 27.5% to 39.75% across 2 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.