HS Code 28321000
Sodium Sulphites
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 28321000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Sodium Sulphites is classified under HS code 28321000, which sits in heading 2832 (Sulphites; thiosulphates) 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 10%, 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 39.75%, 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 28321000 in 6 of 6 months, totalling 5,342,626 kg at an assessable value of BDT 260,659,004. That is an average of BDT 49 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,138th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 959,756 kg | BDT 46,073,857 | BDT 48 |
| January 2026 | 2,211,075 kg | BDT 100,483,108 | BDT 45 |
| February 2026 | 263,350 kg | BDT 17,418,542 | BDT 66 |
| March 2026 | 786,300 kg | BDT 41,323,356 | BDT 53 |
| April 2026 | 713,370 kg | BDT 34,273,080 | BDT 48 |
| May 2026 | 408,775 kg | BDT 21,087,061 | BDT 52 |
Bonded imports. A further 3,529,805 kg worth BDT 277,691,826 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 51.6% 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 39.75%, 28321000 sits above that average by 1.62 percentage points. It is the 12th 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 21.33 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.