HS Code 32049000
Synthetic Organic Products Used As Luminophores
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 32049000 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Synthetic Organic Products Used As Luminophores is classified under HS code 32049000, 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 32049000 in 6 of 6 months, totalling 17,437 kg at an assessable value of BDT 10,057,565. That is an average of BDT 577 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,498th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 3,433 kg | BDT 1,827,356 | BDT 532 |
| January 2026 | 7,616 kg | BDT 3,418,838 | BDT 449 |
| February 2026 | 87 kg | BDT 51,820 | BDT 596 |
| March 2026 | 4,008 kg | BDT 2,657,800 | BDT 663 |
| April 2026 | 2,228 kg | BDT 2,052,247 | BDT 921 |
| May 2026 | 65 kg | BDT 49,504 | BDT 762 |
Bonded imports. A further 41,924 kg worth BDT 57,757,767 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 85.2% 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%, 32049000 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.