HS Code 31053000
Diammonium Hydrogenorthophosphate (Diammonium Phosphate)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 31053000 would be approximately BDT 12,500.00, because the Total Tax Incidence is 12.5% of the assessable value.
What these figures mean
Diammonium Hydrogenorthophosphate (Diammonium Phosphate) is classified under HS code 31053000, which sits in heading 3105 (Fertilizers; mineral or chemical, containing 2 or 3 of the elements nitrogen, phosphorus, potassium; other fertilisers; goods of chapter 31 in tablets or packages of gross weight not exceeding 10kg) 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 31053000 in 6 of 6 months, totalling 964,505,070 kg at an assessable value of BDT 98,793,728,582. That is an average of BDT 102 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 7th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 318,938,000 kg | BDT 31,206,395,815 | BDT 98 |
| January 2026 | 228,771,790 kg | BDT 23,276,178,050 | BDT 102 |
| February 2026 | 166,700,703 kg | BDT 16,734,998,693 | BDT 100 |
| March 2026 | 123,458,934 kg | BDT 13,037,492,847 | BDT 106 |
| April 2026 | 39,851 kg | BDT 3,227,132,700 | BDT 80,980 |
| May 2026 | 126,595,792 kg | BDT 11,311,530,477 | BDT 89 |
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 31 contains 26 tariff lines, averaging 14.63%. At 12.5%, 31053000 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.
Within heading 3105 alone, rates run from 5% to 12.5% across 8 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.