HS Code 30064000
Dental cements and other dental fillings; bone reconstruction cements
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 30064000 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Dental cements and other dental fillings; bone reconstruction cements is classified under HS code 30064000, which sits in heading 3006 (Pharmaceutical goods) of chapter 30 (Pharmaceutical products).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 5%, 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 33.63%, 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 30064000 in 6 of 6 months, totalling 26,026 kg at an assessable value of BDT 33,834,736. That is an average of BDT 1,300 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,059th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 2,137 kg | BDT 6,491,838 | BDT 3,038 |
| January 2026 | 4,515 kg | BDT 6,270,040 | BDT 1,389 |
| February 2026 | 12,938 kg | BDT 7,592,489 | BDT 587 |
| March 2026 | 1,257 kg | BDT 2,585,290 | BDT 2,057 |
| April 2026 | 2,573 kg | BDT 7,017,287 | BDT 2,727 |
| May 2026 | 2,606 kg | BDT 3,877,792 | BDT 1,488 |
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 33.63%, 30064000 sits above that average by 15.68 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 cheaper than the typical import by 27.45 points.
Within heading 3006 alone, rates run from 9.5% to 45.88% across 9 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.