HS Code 34023990
Other than Chips of Sodium Isethionate
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 34023990 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Other than Chips of Sodium Isethionate is classified under HS code 34023990, which sits in heading 3402 (Organic surface-active agents (not soap); surface-active, washing (including auxiliary washing) and cleaning preparations, containing soap or not, excluding those of heading no. 3401) of chapter 34 (Soap, organic surface-active agents, washing and lubricating preparations, waxes, candles, modelling pastes).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 10%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 39.75%, 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 34023990 in 6 of 6 months, totalling 6,615,192 kg at an assessable value of BDT 1,352,838,162. That is an average of BDT 205 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 268th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,517,740 kg | BDT 308,328,234 | BDT 203 |
| January 2026 | 1,078,370 kg | BDT 235,242,091 | BDT 218 |
| February 2026 | 1,113,649 kg | BDT 216,786,718 | BDT 195 |
| March 2026 | 1,087,943 kg | BDT 220,883,078 | BDT 203 |
| April 2026 | 913,770 kg | BDT 176,757,594 | BDT 193 |
| May 2026 | 903,720 kg | BDT 194,840,447 | BDT 216 |
Bonded imports. A further 85,153 kg worth BDT 14,933,490 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 1.1% 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 34 contains 34 tariff lines, averaging 72.25%. At 39.75%, 34023990 sits below that average by 32.5 percentage points. It is the 24th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is cheaper than the typical import by 21.33 points.
Within heading 3402 alone, rates run from 39.75% to 112.03% across 12 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.