HS Code 32089090
Other Paints And Varnishes, In A Non-Aqueous Medium, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 32089090 would be approximately BDT 112,030.00, because the Total Tax Incidence is 112.03% of the assessable value.
What these figures mean
Other Paints And Varnishes, In A Non-Aqueous Medium, Nes is classified under HS code 32089090, which sits in heading 3208 (Paints, varnishes; (enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium) 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 25%, Supplementary Duty of 30%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 112.03%, 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 32089090 in 6 of 6 months, totalling 2,115,387 kg at an assessable value of BDT 1,498,218,406. That is an average of BDT 708 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 233rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 323,819 kg | BDT 226,724,051 | BDT 700 |
| January 2026 | 465,822 kg | BDT 428,331,902 | BDT 920 |
| February 2026 | 307,108 kg | BDT 220,561,572 | BDT 718 |
| March 2026 | 221,553 kg | BDT 137,897,025 | BDT 622 |
| April 2026 | 424,744 kg | BDT 249,325,291 | BDT 587 |
| May 2026 | 372,341 kg | BDT 235,378,565 | BDT 632 |
Bonded imports. A further 1,156,152 kg worth BDT 774,240,326 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 34.1% 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 112.03%, 32089090 sits above that average by 57.19 percentage points. It is the 1st most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 50.95 points.
Within heading 3208 alone, rates run from 64.25% to 112.03% across 7 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.
This line carries supplementary duty of 30%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.