HS Code 31021000
Urea, Whether Or Not In Aqueous Solution
What these figures mean
Urea, Whether Or Not In Aqueous Solution is classified under HS code 31021000, which sits in heading 3102 (Fertilizers; mineral or chemical, nitrogenous) of chapter 31 (Fertilisers).
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 0%, Regulatory Duty of 0% and Advance Tax of 0%.
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 April 2026, NBR recorded commercial imports under 31021000 in 5 of 6 months, totalling 772,136,786 kg at an assessable value of BDT 42,216,204,654. That is an average of BDT 55 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 3,184th largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 274,199,714 kg | BDT 15,131,444,169 | BDT 55 |
| January 2026 | 294,843,308 kg | BDT 16,051,566,070 | BDT 54 |
| February 2026 | 166,003,192 kg | BDT 8,948,686,903 | BDT 54 |
| March 2026 | 37,090,500 kg | BDT 2,084,176,916 | BDT 56 |
| April 2026 | 72 kg | BDT 330,596 | BDT 4,592 |
Bonded imports. A further 3 kg worth BDT 270 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 0.0% 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
This is one of 58 specific-duty lines in the 7,469-line tariff. They are concentrated in a few chapters — passenger baggage, steel, fertiliser and sugar — and are the only lines for which no Total Tax Incidence percentage can be published.
The ad-valorem lines in chapter 31 average 14.63%, but that figure cannot be compared with the amounts above, which are sums of money per unit rather than rates.