HS Code 34025000
Preparations put up for retail sale
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 34025000 would be approximately BDT 112,030.00, because the Total Tax Incidence is 112.03% of the assessable value.
What these figures mean
Preparations put up for retail sale is classified under HS code 34025000, 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 25%, Supplementary Duty of 30%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 112.03%, 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 34025000 in 6 of 6 months, totalling 586,497 kg at an assessable value of BDT 100,657,283. That is an average of BDT 172 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,248th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 82,904 kg | BDT 15,857,922 | BDT 191 |
| January 2026 | 78,893 kg | BDT 15,604,911 | BDT 198 |
| February 2026 | 91,674 kg | BDT 16,939,409 | BDT 185 |
| March 2026 | 57,339 kg | BDT 10,442,628 | BDT 182 |
| April 2026 | 144,111 kg | BDT 24,121,698 | BDT 167 |
| May 2026 | 131,576 kg | BDT 17,690,715 | BDT 134 |
Bonded imports. A further 7,960 kg worth BDT 2,890,963 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 2.8% 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 112.03%, 34025000 sits above that average by 39.78 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 50.95 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.
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.