HS Code 32041390
Other basic dyes and preparation
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 32041390 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Other basic dyes and preparation is classified under HS code 32041390, 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 5%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 33.63%, 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 32041390 in 6 of 6 months, totalling 325,376 kg at an assessable value of BDT 77,582,845. That is an average of BDT 238 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,469th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 57,202 kg | BDT 14,943,548 | BDT 261 |
| January 2026 | 40,394 kg | BDT 11,512,110 | BDT 285 |
| February 2026 | 44,034 kg | BDT 10,427,918 | BDT 237 |
| March 2026 | 51,865 kg | BDT 14,098,356 | BDT 272 |
| April 2026 | 67,636 kg | BDT 15,190,998 | BDT 225 |
| May 2026 | 64,245 kg | BDT 11,409,915 | BDT 178 |
Bonded imports. A further 88,217 kg worth BDT 89,845,480 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 53.7% 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 33.63%, 32041390 sits below that average by 21.21 percentage points. It is the 30th 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 27.45 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.