HS Code 32071000
Prepared Pigments, Opacifiers & Colours... For Ceramics And Glass Ind.Etc
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 32071000 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Prepared Pigments, Opacifiers & Colours... For Ceramics And Glass Ind.Etc is classified under HS code 32071000, which sits in heading 3207 (Pigments, prepared; opacifiers, colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres etc as used in the ceramic enamelling or glass industry; glass frit and powder, granules or flakes) 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 32071000 in 6 of 6 months, totalling 741,984 kg at an assessable value of BDT 564,807,014. That is an average of BDT 761 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 401st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 84,801 kg | BDT 96,628,872 | BDT 1,139 |
| January 2026 | 137,073 kg | BDT 98,541,674 | BDT 719 |
| February 2026 | 94,589 kg | BDT 61,307,646 | BDT 648 |
| March 2026 | 118,109 kg | BDT 78,451,867 | BDT 664 |
| April 2026 | 149,967 kg | BDT 111,821,536 | BDT 746 |
| May 2026 | 157,445 kg | BDT 118,055,419 | BDT 750 |
Bonded imports. A further 9,438 kg worth BDT 11,717,644 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 2.0% 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%, 32071000 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.