HS Code 28152000
Potassium Hydroxide (Caustic Potash)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 28152000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Potassium Hydroxide (Caustic Potash) is classified under HS code 28152000, which sits in heading 2815 (Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash) peroxides of sodium or potassium) 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 25%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 64.25%, 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 January 2026 and May 2026, NBR recorded commercial imports under 28152000 in 5 of 6 months, totalling 49,340 kg at an assessable value of BDT 10,921,594. That is an average of BDT 221 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,439th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| January 2026 | 21,700 kg | BDT 6,392,082 | BDT 295 |
| February 2026 | 6,165 kg | BDT 2,170,249 | BDT 352 |
| March 2026 | 81 kg | BDT 36,140 | BDT 446 |
| April 2026 | 20,769 kg | BDT 2,257,702 | BDT 109 |
| May 2026 | 625 kg | BDT 65,421 | BDT 105 |
Bonded imports. A further 1,913 kg worth BDT 1,644,348 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 13.1% 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 64.25%, 28152000 sits above that average by 26.12 percentage points. It is the 4th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 3.17 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.