HS Code 34052000
Polishes,Cream.&Similar Prepa.For Mainten. Of Woodwork Woden Fur.Flo.&Othr
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 34052000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Polishes,Cream.&Similar Prepa.For Mainten. Of Woodwork Woden Fur.Flo.&Othr is classified under HS code 34052000, which sits in heading 3405 (Polishes, creams, scouring pastes, powders and similar; in any form, (including articles impregnated, coated or covered with such), for furniture, footwear, floors, coachwork, glass or metal) 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 0%, 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 64.25%, 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 34052000 in 6 of 6 months, totalling 4,145 kg at an assessable value of BDT 814,247. That is an average of BDT 196 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,252nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 130 kg | BDT 65,138 | BDT 501 |
| January 2026 | 1,055 kg | BDT 265,430 | BDT 252 |
| February 2026 | 789 kg | BDT 163,803 | BDT 208 |
| March 2026 | 497 kg | BDT 93,352 | BDT 188 |
| April 2026 | 699 kg | BDT 95,747 | BDT 137 |
| May 2026 | 975 kg | BDT 130,777 | BDT 134 |
Bonded imports. A further 1,650 kg worth BDT 457,292 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 36.0% 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 64.25%, 34052000 sits below that average by 8 percentage points. It is the 8th 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 3.17 points.
Within heading 3405 alone, rates run from 39.75% to 96.1% across 6 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.