HS Code 32041310
AZO DYES
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 32041310 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
AZO DYES is classified under HS code 32041310, which sits in heading 3204 (Synthetic organic colouring matter and preparations based thereon; synthetic organic products used as fluorescent brightening agents or as luminophores; whether or not chemically defined) of chapter 32 (Tanning or dyeing extracts; dyes, pigments, paints and varnishes; putty; inks).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 64.25%, 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 32041310 in 5 of 6 months, totalling 15,380 kg at an assessable value of BDT 9,901,251. That is an average of BDT 644 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,111th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 16 kg | BDT 412,446 | BDT 25,778 |
| January 2026 | 974 kg | BDT 806,749 | BDT 828 |
| March 2026 | 1,589 kg | BDT 1,345,064 | BDT 846 |
| April 2026 | 7,081 kg | BDT 3,831,262 | BDT 541 |
| May 2026 | 5,720 kg | BDT 3,505,730 | BDT 613 |
Bonded imports. A further 27,530 kg worth BDT 26,756,430 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 73.0% 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
Chapter 32 contains 57 tariff lines, averaging 54.84%. At 64.25%, 32041310 sits above that average by 9.41 percentage points. It is the 13th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 3.17 points.
Within heading 3204 alone, rates run from 33.63% to 64.25% across 12 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.