HS Code 30059000
Wadding, Gauze, Etc With Pharmaceutical Substances For Retail Sale, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 30059000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Wadding, Gauze, Etc With Pharmaceutical Substances For Retail Sale, Nes is classified under HS code 30059000, which sits in heading 3005 (Wadding, gauze, bandages (dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or in forms or packings for retail sale, for medical, surgical or veterinary use) of chapter 30 (Pharmaceutical products).
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 30059000 in 6 of 6 months, totalling 400,629 kg at an assessable value of BDT 110,866,422. That is an average of BDT 277 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,211th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 36,184 kg | BDT 16,360,760 | BDT 452 |
| January 2026 | 77,754 kg | BDT 21,630,378 | BDT 278 |
| February 2026 | 46,370 kg | BDT 14,968,552 | BDT 323 |
| March 2026 | 124,008 kg | BDT 23,258,838 | BDT 188 |
| April 2026 | 34,793 kg | BDT 16,050,953 | BDT 461 |
| May 2026 | 81,520 kg | BDT 18,596,941 | BDT 228 |
Bonded imports. A further 172 kg worth BDT 145,318 entered under the bonded-warehouse regime in the same period — goods brought in duty-free as inputs on the undertaking that they leave again as exports, which in Bangladesh overwhelmingly means ready-made garments. Bonded entries account for 0.1% of the total value imported under this code, the rest entering commercially.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), 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 39.75%, 30059000 sits above that average by 21.8 percentage points. It is the 4th 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.