HS Code 32100090
Other Paints & Varnishes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 32100090 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 & Varnishes is classified under HS code 32100090, which sits in heading 3210 (Paints and varnishes (including enamels, lacquers and distempers), excluding those of heading no. 3209, prepared water pigments of a kind used for finishing leather) 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 32100090 in 6 of 6 months, totalling 68,916 kg at an assessable value of BDT 26,260,315. That is an average of BDT 381 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,524th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 17,118 kg | BDT 5,372,890 | BDT 314 |
| January 2026 | 1,733 kg | BDT 919,585 | BDT 531 |
| February 2026 | 17,406 kg | BDT 6,113,885 | BDT 351 |
| March 2026 | 8,629 kg | BDT 2,502,116 | BDT 290 |
| April 2026 | 22,364 kg | BDT 9,890,943 | BDT 442 |
| May 2026 | 1,666 kg | BDT 1,460,896 | BDT 877 |
Bonded imports. A further 188,621 kg worth BDT 125,998,444 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 82.8% 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%, 32100090 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.
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.