HS Code 33061000
Dentifrices
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 33061000 would be approximately BDT 118,150.00, because the Total Tax Incidence is 118.15% of the assessable value.
What these figures mean
Dentifrices is classified under HS code 33061000, which sits in heading 3306 (Oral or dental hygiene preparations; including fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages) 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 20%, 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 118.15%, 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 33061000 in 6 of 6 months, totalling 1,143,024 kg at an assessable value of BDT 425,403,037. That is an average of BDT 372 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 723rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 158,718 kg | BDT 72,038,813 | BDT 454 |
| January 2026 | 199,656 kg | BDT 91,518,845 | BDT 458 |
| February 2026 | 126,822 kg | BDT 55,821,130 | BDT 440 |
| March 2026 | 269,348 kg | BDT 124,825,646 | BDT 463 |
| April 2026 | 156,576 kg | BDT 34,033,793 | BDT 217 |
| May 2026 | 231,904 kg | BDT 47,164,810 | BDT 203 |
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 118.15%, 33061000 sits below that average by 4.56 percentage points. It is the 20th 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 57.07 points.
Within heading 3306 alone, rates run from 82.63% to 118.15% across 3 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.
This line carries supplementary duty of 20%. 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.