HS Code 32131000
Colours in sets
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 32131000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Colours in sets is classified under HS code 32131000, which sits in heading 3213 (Colours; artists, students, or signboard painters, modifying tints, amusement colours and the like; in tablets, tubes, jars, bottles, pan or in similar forms or packings) 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 10%, 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 39.75%, 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 32131000 in 6 of 6 months, totalling 187,254 kg at an assessable value of BDT 31,838,531. That is an average of BDT 170 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,284th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 30,226 kg | BDT 4,434,736 | BDT 147 |
| January 2026 | 18,965 kg | BDT 3,649,224 | BDT 192 |
| February 2026 | 55,983 kg | BDT 10,777,098 | BDT 193 |
| March 2026 | 42,729 kg | BDT 5,567,486 | BDT 130 |
| April 2026 | 20,595 kg | BDT 4,934,005 | BDT 240 |
| May 2026 | 18,756 kg | BDT 2,475,982 | BDT 132 |
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 39.75%, 32131000 sits below that average by 15.09 percentage points. It is the 25th 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 21.33 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.