HS Code 29400000
SUGARS, PURE (EXCL. GLUCOSE, ETC); SUGAR ETHERS AND SALTS, ETC
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 29400000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
SUGARS, PURE (EXCL. GLUCOSE, ETC); SUGAR ETHERS AND SALTS, ETC is classified under HS code 29400000, which sits in heading 2940 (Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than the products of heading 29.37, 29.38, or 29.39) of chapter 29 (Organic chemicals).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 10%, 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 39.75%, 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 29400000 in 6 of 6 months, totalling 674,677 kg at an assessable value of BDT 577,872,492. That is an average of BDT 857 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 370th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 70,520 kg | BDT 56,177,595 | BDT 797 |
| January 2026 | 66,765 kg | BDT 104,900,748 | BDT 1,571 |
| February 2026 | 117,312 kg | BDT 77,536,741 | BDT 661 |
| March 2026 | 36,192 kg | BDT 42,504,584 | BDT 1,174 |
| April 2026 | 203,442 kg | BDT 166,221,133 | BDT 817 |
| May 2026 | 180,446 kg | BDT 130,531,691 | BDT 723 |
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 39.75%, 29400000 sits above that average by 2.97 percentage points. It is the 26th 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 21.33 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.