HS Code 34070000
Modelling Pastes; Dental Wax And Impression Compounds, For Retail Sale
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 34070000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Modelling Pastes; Dental Wax And Impression Compounds, For Retail Sale is classified under HS code 34070000, which sits in heading 3407 (Modelling pastes, including those for children; dental wax, impression compounds, in sets or packings for retail sale or in plates and similar forms; dentistry preparations with plaster base) 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 34070000 in 6 of 6 months, totalling 1,341,102 kg at an assessable value of BDT 112,194,643. That is an average of BDT 84 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,304th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 205,808 kg | BDT 18,553,058 | BDT 90 |
| January 2026 | 298,048 kg | BDT 24,725,791 | BDT 83 |
| February 2026 | 148,628 kg | BDT 13,320,655 | BDT 90 |
| March 2026 | 225,090 kg | BDT 19,445,360 | BDT 86 |
| April 2026 | 262,791 kg | BDT 20,166,494 | BDT 77 |
| May 2026 | 200,737 kg | BDT 15,983,285 | BDT 80 |
Import figures: NBR Import Statements (IM-4 commercial), 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%, 34070000 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.