HS Code 33053000
Hair Lacquers
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 33053000 would be approximately BDT 189,200.00, because the Total Tax Incidence is 189.2% of the assessable value.
What these figures mean
Hair Lacquers is classified under HS code 33053000, which sits in heading 3305 (Hair preparations; for use on the hair) 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 60%, 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 189.2%, 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 33053000 in 6 of 6 months, totalling 65,849 kg at an assessable value of BDT 34,802,072. That is an average of BDT 529 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,048th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 13,270 kg | BDT 8,240,790 | BDT 621 |
| January 2026 | 13,159 kg | BDT 7,841,144 | BDT 596 |
| February 2026 | 16,415 kg | BDT 9,190,866 | BDT 560 |
| March 2026 | 4,170 kg | BDT 2,861,226 | BDT 686 |
| April 2026 | 7,378 kg | BDT 2,701,839 | BDT 366 |
| May 2026 | 11,457 kg | BDT 3,966,207 | BDT 346 |
Bonded imports. A further 59,140 kg worth BDT 13,616,155 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 28.1% 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 33 contains 33 tariff lines, averaging 122.71%. At 189.2%, 33053000 sits above that average by 66.49 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 128.12 points.
This line carries supplementary duty of 60%. 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.