HS Code 29071100
Phenol (Hydroxybenzene) And Its Salts
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 29071100 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Phenol (Hydroxybenzene) And Its Salts is classified under HS code 29071100, which sits in heading 2907 (Phenols; monophenols, polyphenols, and phenol-alcohols) of chapter 29 (Organic chemicals).
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 29071100 in 6 of 6 months, totalling 219,884 kg at an assessable value of BDT 39,569,278. That is an average of BDT 180 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,974th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 25,200 kg | BDT 4,343,109 | BDT 172 |
| January 2026 | 51,616 kg | BDT 10,807,668 | BDT 209 |
| February 2026 | 45,501 kg | BDT 9,866,676 | BDT 217 |
| March 2026 | 95,465 kg | BDT 13,720,860 | BDT 144 |
| April 2026 | 889 kg | BDT 445,453 | BDT 501 |
| May 2026 | 1,213 kg | BDT 385,512 | BDT 318 |
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 29 contains 491 tariff lines, averaging 36.78%. At 33.63%, 29071100 sits below that average by 3.15 percentage points. It is the 229th 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.
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.