HS Code 32099030
Coating materials
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 32099030 would be approximately BDT 112,030.00, because the Total Tax Incidence is 112.03% of the assessable value.
What these figures mean
Coating materials is classified under HS code 32099030, which sits in heading 3209 (Paints and varnishes (including enamels and lacquers) based on synthetic or chemically modified natural polymers, dispersed or dissolved in an 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 32099030 in 6 of 6 months, totalling 155,346 kg at an assessable value of BDT 81,018,137. That is an average of BDT 522 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,489th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 39,058 kg | BDT 18,009,491 | BDT 461 |
| January 2026 | 60,744 kg | BDT 31,315,369 | BDT 516 |
| February 2026 | 17,306 kg | BDT 7,148,219 | BDT 413 |
| March 2026 | 6,894 kg | BDT 7,095,752 | BDT 1,029 |
| April 2026 | 11,879 kg | BDT 6,421,794 | BDT 541 |
| May 2026 | 19,465 kg | BDT 11,027,512 | BDT 567 |
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 112.03%, 32099030 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 3209 alone, rates run from 64.25% to 112.03% across 4 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.