HS Code 32050000
Colour Lakes; Preparations Based On Colour Lakes As Specified In Note 3
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 32050000 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Colour Lakes; Preparations Based On Colour Lakes As Specified In Note 3 is classified under HS code 32050000, which sits in heading 3205 (Colour lakes; preparations based on colour lakes as specified in note 3 to this chapter) 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 32050000 in 6 of 6 months, totalling 139,108 kg at an assessable value of BDT 789,443,719. That is an average of BDT 5,675 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 349th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 3 kg | BDT 60,022 | BDT 20,007 |
| January 2026 | 3 kg | BDT 47,504 | BDT 15,835 |
| February 2026 | 23,128 kg | BDT 121,307,850 | BDT 5,245 |
| March 2026 | 36,382 kg | BDT 211,127,732 | BDT 5,803 |
| April 2026 | 53,747 kg | BDT 316,505,287 | BDT 5,889 |
| May 2026 | 25,845 kg | BDT 140,395,324 | BDT 5,432 |
Bonded imports. A further 1,131 kg worth BDT 2,571,967 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 0.3% 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%, 32050000 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.
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.