HS Code 28273100
Magnesium Chloride
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 28273100 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Magnesium Chloride is classified under HS code 28273100, which sits in heading 2827 (Chlorides; chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides) 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 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 33.63%, 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 28273100 in 6 of 6 months, totalling 630,823 kg at an assessable value of BDT 19,483,160. That is an average of BDT 31 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,082nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 74,606 kg | BDT 1,828,305 | BDT 25 |
| January 2026 | 200,601 kg | BDT 6,034,984 | BDT 30 |
| February 2026 | 33,501 kg | BDT 1,210,505 | BDT 36 |
| March 2026 | 204,225 kg | BDT 5,476,147 | BDT 27 |
| April 2026 | 1,569 kg | BDT 1,161,112 | BDT 740 |
| May 2026 | 116,321 kg | BDT 3,772,107 | BDT 32 |
Bonded imports. A further 2,350 kg worth BDT 469,849 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 2.4% 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 33.63%, 28273100 sits below that average by 4.5 percentage points. It is the 126th 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 27.45 points.
Within heading 2827 alone, rates run from 33.63% to 39.75% 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.