HS Code 31055900
Other Mineral Or Chemical Fertilizers With Nitrogen And Phosphorus, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 31055900 would be approximately BDT 7,500.00, because the Total Tax Incidence is 7.5% of the assessable value.
What these figures mean
Other Mineral Or Chemical Fertilizers With Nitrogen And Phosphorus, Nes is classified under HS code 31055900, 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 0%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 7.5%, 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
NBR recorded no commercial imports under 31055900 between December 2025 and May 2026. That is not unusual — roughly a third of the 7,469 lines in the schedule saw no commercial import in that window. Goods may still have entered under a bonded-warehouse regime, or been declared under a neighbouring code.
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 7.5%, 31055900 sits below that average by 7.13 percentage points. It is the 10th 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 53.58 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.