HS Code 33074100
Agarbatti And Other Odiferous Preparations Which Operate By Burning
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 33074100 would be approximately BDT 135,910.00, because the Total Tax Incidence is 135.91% of the assessable value.
What these figures mean
Agarbatti And Other Odiferous Preparations Which Operate By Burning is classified under HS code 33074100, which sits in heading 3307 (Perfumery, cosmetic or toilet preparations; pre-shave, shaving, after-shave, bath preparations; personal deodorants and depilatories; room deodorisers, perfumed or not with disinfectant properties or not) 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 30%, 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 135.91%, 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 33074100 in 6 of 6 months, totalling 449,566 kg at an assessable value of BDT 74,619,443. That is an average of BDT 166 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,421st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 87,445 kg | BDT 14,982,569 | BDT 171 |
| January 2026 | 95,854 kg | BDT 17,010,152 | BDT 177 |
| February 2026 | 39,001 kg | BDT 7,145,858 | BDT 183 |
| March 2026 | 97,048 kg | BDT 16,933,800 | BDT 174 |
| April 2026 | 43,437 kg | BDT 6,264,178 | BDT 144 |
| May 2026 | 86,781 kg | BDT 12,282,886 | BDT 142 |
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 135.91%, 33074100 sits above that average by 13.2 percentage points. It is the 14th 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 74.83 points.
This line carries supplementary duty of 30%. 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.