HS Code 34059090
Other polishes, creams and similar preparations, nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 34059090 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Other polishes, creams and similar preparations, nes is classified under HS code 34059090, 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 34059090 in 6 of 6 months, totalling 445,553 kg at an assessable value of BDT 98,024,692. That is an average of BDT 220 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,314th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 66,253 kg | BDT 15,585,976 | BDT 235 |
| January 2026 | 76,958 kg | BDT 16,344,203 | BDT 212 |
| February 2026 | 91,984 kg | BDT 21,221,160 | BDT 231 |
| March 2026 | 167,474 kg | BDT 35,878,240 | BDT 214 |
| April 2026 | 32,530 kg | BDT 6,648,978 | BDT 204 |
| May 2026 | 10,354 kg | BDT 2,346,135 | BDT 227 |
Bonded imports. A further 14,358 kg worth BDT 10,430,798 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 9.6% 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%, 34059090 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.