HS Code 33042000
Eye Make-Up Preparations
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 33042000 would be approximately BDT 162,560.00, because the Total Tax Incidence is 162.56% of the assessable value.
What these figures mean
Eye Make-Up Preparations is classified under HS code 33042000, which sits in heading 3304 (Cosmetic and toilet preparations; beauty, make-up and skin care preparations (excluding medicaments, including sunscreen or sun tan preparations), manicure or pedicure preparations) of chapter 33 (Essential oils and resinoids; perfumery, cosmetic or toilet preparations).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 45%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 20% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 162.56%, 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 33042000 in 6 of 6 months, totalling 87,741 kg at an assessable value of BDT 100,233,755. That is an average of BDT 1,142 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,199th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 8,757 kg | BDT 12,111,404 | BDT 1,383 |
| January 2026 | 9,690 kg | BDT 13,137,726 | BDT 1,356 |
| February 2026 | 18,308 kg | BDT 25,809,601 | BDT 1,410 |
| March 2026 | 20,114 kg | BDT 25,630,417 | BDT 1,274 |
| April 2026 | 5,775 kg | BDT 4,629,009 | BDT 802 |
| May 2026 | 25,097 kg | BDT 18,915,598 | BDT 754 |
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 33 contains 33 tariff lines, averaging 122.71%. At 162.56%, 33042000 sits above that average by 39.85 percentage points. It is the 5th 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 101.48 points.
This line carries supplementary duty of 45%. 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.