HS Code 31054000
Ammonium Dihydrogenorthophosphate (Monoammonium Phosphate) And Mixtures...
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 31054000 would be approximately BDT 5,000.00, because the Total Tax Incidence is 5% of the assessable value.
What these figures mean
Ammonium Dihydrogenorthophosphate (Monoammonium Phosphate) And Mixtures... is classified under HS code 31054000, 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 0%. Combined, these produce a Total Tax Incidence of 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 January 2026 and March 2026, NBR recorded commercial imports under 31054000 in 2 of 6 months, totalling 4,000,500 kg at an assessable value of BDT 343,713,562. That is an average of BDT 86 per kilogram — useful as a rough check on whether a declared value looks plausible. In March 2026 it was the 3,380th largest of 4,054 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| January 2026 | 4,000,000 kg | BDT 343,580,062 | BDT 86 |
| March 2026 | 500 kg | BDT 133,500 | BDT 267 |
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 5%, 31054000 sits below that average by 9.63 percentage points. It is the 17th 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 56.08 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.