HS Code 30025900
Cell cultures, whether or not modified, EXC.Cell therapy products
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 30025900 would be approximately BDT 27,500.00, because the Total Tax Incidence is 27.5% of the assessable value.
What these figures mean
Cell cultures, whether or not modified, EXC.Cell therapy products is classified under HS code 30025900, which sits in heading 3002 (Human blood; animal blood for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions, immunological products, modified or obtained by biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) etc) of chapter 30 (Pharmaceutical products).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 0%, 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 27.5%, 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 May 2026 and May 2026, NBR recorded commercial imports under 30025900 in 1 of 6 months, totalling 1 kg at an assessable value of BDT 749,011. That is an average of BDT 749,011 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,761st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| May 2026 | 1 kg | BDT 749,011 | BDT 749,011 |
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 30 contains 57 tariff lines, averaging 17.95%. At 27.5%, 30025900 sits above that average by 9.55 percentage points. It is the 14th 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 33.58 points.
Within heading 3002 alone, rates run from 5% to 27.5% across 12 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.