HS Code 32139000
Artists', Students' Or Signboard Painters' Colours In Packings, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 32139000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Artists', Students' Or Signboard Painters' Colours In Packings, Nes is classified under HS code 32139000, 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 32139000 in 6 of 6 months, totalling 88,541 kg at an assessable value of BDT 34,939,860. That is an average of BDT 395 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,524th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 6,382 kg | BDT 2,050,633 | BDT 321 |
| January 2026 | 24,155 kg | BDT 7,513,396 | BDT 311 |
| February 2026 | 24,314 kg | BDT 9,109,547 | BDT 375 |
| March 2026 | 2,454 kg | BDT 810,098 | BDT 330 |
| April 2026 | 7,763 kg | BDT 5,000,138 | BDT 644 |
| May 2026 | 23,473 kg | BDT 10,456,048 | BDT 445 |
Bonded imports. A further 4,029 kg worth BDT 2,000,947 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 5.4% 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 39.75%, 32139000 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.