HS Code 28401900
Disodium Tetraborate, Not Anhydrous
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 28401900 would be approximately BDT 20,250.00, because the Total Tax Incidence is 20.25% of the assessable value.
What these figures mean
Disodium Tetraborate, Not Anhydrous is classified under HS code 28401900, which sits in heading 2840 (Borates; peroxoborates (perborates)) 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 0%, Advance Income Tax of 2%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 20.25%, 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 December 2025 and May 2026, NBR recorded commercial imports under 28401900 in 6 of 6 months, totalling 3,381,395 kg at an assessable value of BDT 325,868,550. That is an average of BDT 96 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 679th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 639,456 kg | BDT 65,411,440 | BDT 102 |
| January 2026 | 418,800 kg | BDT 37,190,691 | BDT 89 |
| February 2026 | 283,944 kg | BDT 27,793,592 | BDT 98 |
| March 2026 | 814,194 kg | BDT 74,985,746 | BDT 92 |
| April 2026 | 717,000 kg | BDT 68,386,894 | BDT 95 |
| May 2026 | 508,001 kg | BDT 52,100,187 | BDT 103 |
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 20.25%, 28401900 sits below that average by 17.88 percentage points. It is the 194th 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 40.83 points.
Within heading 2840 alone, rates run from 12.5% to 39.75% across 5 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.