HS Code 32064100
Ultramarine And Preparations Based On Other Colouring Matter
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 32064100 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Ultramarine And Preparations Based On Other Colouring Matter is classified under HS code 32064100, 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 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 32064100 in 6 of 6 months, totalling 120,696 kg at an assessable value of BDT 16,233,896. That is an average of BDT 135 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,384th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 34,172 kg | BDT 5,516,894 | BDT 161 |
| January 2026 | 7,500 kg | BDT 3,245,901 | BDT 433 |
| February 2026 | 7,270 kg | BDT 364,082 | BDT 50 |
| March 2026 | 15,575 kg | BDT 2,247,354 | BDT 144 |
| April 2026 | 55,379 kg | BDT 4,777,720 | BDT 86 |
| May 2026 | 800 kg | BDT 81,945 | BDT 102 |
Import figures: NBR Import Statements (IM-4 commercial), 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%, 32064100 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 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.