HS Code 29231000
Choline And Its Salts
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 29231000 would be approximately BDT 12,500.00, because the Total Tax Incidence is 12.5% of the assessable value.
What these figures mean
Choline And Its Salts is classified under HS code 29231000, which sits in heading 2923 (Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined) of chapter 29 (Organic chemicals).
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 29231000 in 6 of 6 months, totalling 3,449,758 kg at an assessable value of BDT 450,513,034. That is an average of BDT 131 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 561st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 556,260 kg | BDT 79,968,292 | BDT 144 |
| January 2026 | 565,925 kg | BDT 86,003,401 | BDT 152 |
| February 2026 | 661,030 kg | BDT 94,899,424 | BDT 144 |
| March 2026 | 434,140 kg | BDT 66,353,279 | BDT 153 |
| April 2026 | 618,400 kg | BDT 52,389,753 | BDT 85 |
| May 2026 | 614,003 kg | BDT 70,898,885 | BDT 115 |
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 12.5%, 29231000 sits below that average by 24.28 percentage points. It is the 482nd 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 2923 alone, rates run from 12.5% to 33.63% 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.