HS Code 28369100
Lithium Carbonates
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 28369100 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Lithium Carbonates is classified under HS code 28369100, which sits in heading 2836 (Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate) 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 April 2026, NBR recorded commercial imports under 28369100 in 4 of 6 months, totalling 1,606 kg at an assessable value of BDT 18,881,369. That is an average of BDT 11,757 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 1,346th largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 100 kg | BDT 230,467 | BDT 2,305 |
| January 2026 | 100 kg | BDT 230,369 | BDT 2,304 |
| February 2026 | 56 kg | BDT 561,987 | BDT 10,035 |
| April 2026 | 1,350 kg | BDT 17,858,546 | BDT 13,229 |
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%, 28369100 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 2836 alone, rates run from 33.63% to 39.75% across 9 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.