HS Code 32072000
Vitrifiable Enamels And Glazes, Englobes And Similar Preparations
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 32072000 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Vitrifiable Enamels And Glazes, Englobes And Similar Preparations is classified under HS code 32072000, 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 32072000 in 6 of 6 months, totalling 35,265,468 kg at an assessable value of BDT 2,607,600,779. That is an average of BDT 74 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 161st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 3,866,949 kg | BDT 289,656,779 | BDT 75 |
| January 2026 | 5,413,214 kg | BDT 428,834,112 | BDT 79 |
| February 2026 | 7,126,688 kg | BDT 552,345,084 | BDT 78 |
| March 2026 | 6,626,733 kg | BDT 504,016,551 | BDT 76 |
| April 2026 | 6,874,613 kg | BDT 461,108,260 | BDT 67 |
| May 2026 | 5,357,271 kg | BDT 371,639,993 | BDT 69 |
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%, 32072000 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.