HS Code 35030010
Ultrasound And Ecg Gel
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 35030010 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Ultrasound And Ecg Gel is classified under HS code 35030010, which sits in heading 3503 (Gelatin (including gelatin in rectangular sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading no. 3501) of chapter 35 (Albuminoidal substances; modified starches; glues; enzymes).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 5%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 33.63%, 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 January 2026 and March 2026, NBR recorded commercial imports under 35030010 in 3 of 6 months, totalling 24,569 kg at an assessable value of BDT 3,869,591. That is an average of BDT 157 per kilogram — useful as a rough check on whether a declared value looks plausible. In March 2026 it was the 3,868th largest of 4,054 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| January 2026 | 23,818 kg | BDT 3,741,698 | BDT 157 |
| February 2026 | 742 kg | BDT 122,113 | BDT 165 |
| March 2026 | 9 kg | BDT 5,780 | BDT 642 |
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 35 contains 18 tariff lines, averaging 46.79%. At 33.63%, 35030010 sits below that average by 13.16 percentage points. It is the 15th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is cheaper than the typical import by 27.45 points.
Within heading 3503 alone, rates run from 33.63% to 39.75% across 2 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.