HS Code 35051000
Dextrin and other modified starches
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 35051000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Dextrin and other modified starches is classified under HS code 35051000, which sits in heading 3505 (Dextrins and other modified starches (e.g. pregelatinised or esterified starches); glues based on starches or on dextrins or other modified starches) of chapter 35 (Albuminoidal substances; modified starches; glues; enzymes).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 15%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 15% 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 35051000 in 6 of 6 months, totalling 4,185,868 kg at an assessable value of BDT 762,817,605. That is an average of BDT 182 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 384th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 879,615 kg | BDT 148,515,162 | BDT 169 |
| January 2026 | 625,633 kg | BDT 117,644,147 | BDT 188 |
| February 2026 | 782,072 kg | BDT 151,444,820 | BDT 194 |
| March 2026 | 462,479 kg | BDT 78,209,662 | BDT 169 |
| April 2026 | 896,942 kg | BDT 143,646,178 | BDT 160 |
| May 2026 | 539,127 kg | BDT 123,357,636 | BDT 229 |
Bonded imports. A further 12,805,686 kg worth BDT 1,287,462,335 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 62.8% 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 35 contains 18 tariff lines, averaging 46.79%. At 64.25%, 35051000 sits above that average by 17.46 percentage points. It is the 5th 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 3505 alone, rates run from 52% to 64.25% 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.