HS Code 28112100
Carbon Dioxide
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 28112100 would be approximately BDT 58,130.00, because the Total Tax Incidence is 58.13% of the assessable value.
What these figures mean
Carbon Dioxide is classified under HS code 28112100, which sits in heading 2811 (Inorganic acids and other inorganic oxygen compounds of non-metals; n.e.c. in heading no. 2806 to 2810) 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 28112100 in 6 of 6 months, totalling 3,826,900 kg at an assessable value of BDT 98,126,724. That is an average of BDT 26 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,510th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 454,500 kg | BDT 10,282,291 | BDT 23 |
| January 2026 | 777,050 kg | BDT 18,013,885 | BDT 23 |
| February 2026 | 606,000 kg | BDT 14,034,716 | BDT 23 |
| March 2026 | 689,980 kg | BDT 39,025,698 | BDT 57 |
| April 2026 | 471,000 kg | BDT 6,132,194 | BDT 13 |
| May 2026 | 828,370 kg | BDT 10,637,940 | BDT 13 |
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%, 28112100 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 2811 alone, rates run from 33.63% to 58.13% across 7 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.