HS Code 31022100
Ammonium Sulphate
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 31022100 would be approximately BDT 12,500.00, because the Total Tax Incidence is 12.5% of the assessable value.
What these figures mean
Ammonium Sulphate is classified under HS code 31022100, 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 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 12.5%, 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 December 2025 and May 2026, NBR recorded commercial imports under 31022100 in 6 of 6 months, totalling 8,110,564 kg at an assessable value of BDT 352,955,088. That is an average of BDT 44 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 966th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,002,024 kg | BDT 46,940,486 | BDT 47 |
| January 2026 | 1,833,005 kg | BDT 84,863,600 | BDT 46 |
| February 2026 | 1,246,000 kg | BDT 61,244,223 | BDT 49 |
| March 2026 | 2,110,500 kg | BDT 99,399,806 | BDT 47 |
| April 2026 | 1,099,000 kg | BDT 32,417,690 | BDT 29 |
| May 2026 | 820,035 kg | BDT 28,089,283 | BDT 34 |
Bonded imports. A further 49,800 kg worth BDT 2,851,792 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 0.8% 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 31 contains 26 tariff lines, averaging 14.63%. At 12.5%, 31022100 sits below that average by 2.13 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 48.58 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.