HS Code 32151100
Black printing ink, whether or not concentrated or solid
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 32151100 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Black printing ink, whether or not concentrated or solid is classified under HS code 32151100, which sits in heading 3215 (Ink; printing, writing or drawing ink and other inks; whether or not concentrated or solid) 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 0%, 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 64.25%, 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 32151100 in 6 of 6 months, totalling 174,377 kg at an assessable value of BDT 133,570,501. That is an average of BDT 766 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,112th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 40,527 kg | BDT 28,770,617 | BDT 710 |
| January 2026 | 23,978 kg | BDT 31,707,281 | BDT 1,322 |
| February 2026 | 17,272 kg | BDT 10,296,867 | BDT 596 |
| March 2026 | 35,068 kg | BDT 21,721,000 | BDT 619 |
| April 2026 | 23,774 kg | BDT 19,226,540 | BDT 809 |
| May 2026 | 33,758 kg | BDT 21,848,196 | BDT 647 |
Bonded imports. A further 362,736 kg worth BDT 459,473,779 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 77.5% 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 64.25%, 32151100 sits above that average by 9.41 percentage points. It is the 13th 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 3.17 points.
Within heading 3215 alone, rates run from 44.75% to 64.25% across 5 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.
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.