HS Code 28402010
Solubo boron
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 28402010 would be approximately BDT 12,500.00, because the Total Tax Incidence is 12.5% of the assessable value.
What these figures mean
Solubo boron is classified under HS code 28402010, 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 0%, Supplementary Duty of 0%, VAT of 0%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 12.5%, 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 28402010 in 6 of 6 months, totalling 837,524 kg at an assessable value of BDT 200,841,766. That is an average of BDT 240 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,564th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 183,602 kg | BDT 40,153,008 | BDT 219 |
| January 2026 | 271,017 kg | BDT 69,458,888 | BDT 256 |
| February 2026 | 38,304 kg | BDT 9,731,045 | BDT 254 |
| March 2026 | 171,000 kg | BDT 37,061,012 | BDT 217 |
| April 2026 | 149,600 kg | BDT 34,627,553 | BDT 231 |
| May 2026 | 24,001 kg | BDT 9,810,260 | BDT 409 |
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 12.5%, 28402010 sits below that average by 25.63 percentage points. It is the 197th 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 48.58 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.