HS Code 29173600
Terephthalic acid and its salts
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 29173600 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Terephthalic acid and its salts is classified under HS code 29173600, which sits in heading 2917 (Acids; polycarboxylic acids, their anhydrides, halides, peroxides and peroxy-acids; their halogenated, sulphonated, nitrated or nitrosated derivatives) of chapter 29 (Organic chemicals).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 64.25%, 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 February 2026 and May 2026, NBR recorded commercial imports under 29173600 in 4 of 6 months, totalling 29,810,800 kg at an assessable value of BDT 3,180,982,129. That is an average of BDT 107 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 36th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| February 2026 | 26,400 kg | BDT 3,074,586 | BDT 116 |
| March 2026 | 18,780,000 kg | BDT 1,630,684,656 | BDT 87 |
| April 2026 | 4,000 kg | BDT 392,779 | BDT 98 |
| May 2026 | 11,000,400 kg | BDT 1,546,830,108 | BDT 141 |
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 64.25%, 29173600 sits above that average by 27.47 percentage points. It is the 6th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 3.17 points.
Within heading 2917 alone, rates run from 33.63% to 80.18% across 14 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.