HS Code 32061920
Color master batch
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 32061920 would be approximately BDT 45,880.00, because the Total Tax Incidence is 45.88% of the assessable value.
What these figures mean
Color master batch is classified under HS code 32061920, which sits in heading 3206 (Colouring matter and preparations thereof n.e.c. in heading no. 3203, 3204, 3205; inorganic products, kind used 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 15%, 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 45.88%, 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 32061920 in 6 of 6 months, totalling 1,456,777 kg at an assessable value of BDT 533,142,034. That is an average of BDT 366 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 579th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 294,779 kg | BDT 104,947,763 | BDT 356 |
| January 2026 | 270,340 kg | BDT 101,272,112 | BDT 375 |
| February 2026 | 245,672 kg | BDT 88,727,875 | BDT 361 |
| March 2026 | 194,710 kg | BDT 80,021,033 | BDT 411 |
| April 2026 | 235,151 kg | BDT 90,470,125 | BDT 385 |
| May 2026 | 216,125 kg | BDT 67,703,126 | BDT 313 |
Bonded imports. A further 477,706 kg worth BDT 161,559,285 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 23.3% 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 45.88%, 32061920 sits below that average by 8.96 percentage points. It is the 20th 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 15.2 points.
Within heading 3206 alone, rates run from 33.63% to 45.88% across 9 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.