HS Code 34060000
Candles, Tapers And The Like
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 34060000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Candles, Tapers And The Like is classified under HS code 34060000, which sits in heading 3406 (Candles, tapers and the like) 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 34060000 in 6 of 6 months, totalling 65,399 kg at an assessable value of BDT 16,896,361. That is an average of BDT 258 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,579th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 14,878 kg | BDT 4,436,555 | BDT 298 |
| January 2026 | 11,720 kg | BDT 3,628,852 | BDT 310 |
| February 2026 | 15,871 kg | BDT 4,066,451 | BDT 256 |
| March 2026 | 10,876 kg | BDT 2,733,383 | BDT 251 |
| April 2026 | 4,025 kg | BDT 741,397 | BDT 184 |
| May 2026 | 8,029 kg | BDT 1,289,723 | BDT 161 |
Bonded imports. A further 2 kg worth BDT 1,513 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 0.0% 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%, 34060000 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.
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.