HS Code 28352600
Other Phosphates Of Calcium, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 28352600 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Other Phosphates Of Calcium, Nes is classified under HS code 28352600, which sits in heading 2835 (Phosphinates (hypophosphites), phosphonates (phosphites), and phosphates; and polyphosphates, whether or not chemically defined) 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 28352600 in 6 of 6 months, totalling 22,919,909 kg at an assessable value of BDT 2,676,844,538. That is an average of BDT 117 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 238th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 2,532,270 kg | BDT 268,853,267 | BDT 106 |
| January 2026 | 4,509,174 kg | BDT 512,407,767 | BDT 114 |
| February 2026 | 4,245,225 kg | BDT 444,860,657 | BDT 105 |
| March 2026 | 3,929,876 kg | BDT 431,205,265 | BDT 110 |
| April 2026 | 5,885,600 kg | BDT 787,728,272 | BDT 134 |
| May 2026 | 1,817,764 kg | BDT 231,789,310 | BDT 128 |
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 33.63%, 28352600 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 2835 alone, rates run from 27.5% to 33.63% across 8 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.