HS Code 35069190
Adhesives Based On Rubber Or Plastic (Incl. Artificial Resins)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 35069190 would be approximately BDT 72,500.00, because the Total Tax Incidence is 72.5% of the assessable value.
What these figures mean
Adhesives Based On Rubber Or Plastic (Incl. Artificial Resins) is classified under HS code 35069190, which sits in heading 3506 (Prepared glues and other prepared adhesives, n.e.c. or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding 1kg net weight) of chapter 35 (Albuminoidal substances; modified starches; glues; enzymes).
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 1%, Regulatory Duty of 15% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 72.5%, 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 35069190 in 6 of 6 months, totalling 2,175,931 kg at an assessable value of BDT 761,467,966. That is an average of BDT 350 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 583rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 409,797 kg | BDT 172,011,055 | BDT 420 |
| January 2026 | 445,814 kg | BDT 144,073,316 | BDT 323 |
| February 2026 | 300,466 kg | BDT 109,437,920 | BDT 364 |
| March 2026 | 367,751 kg | BDT 124,676,974 | BDT 339 |
| April 2026 | 452,776 kg | BDT 145,149,887 | BDT 321 |
| May 2026 | 199,327 kg | BDT 66,118,814 | BDT 332 |
Bonded imports. A further 6,321,245 kg worth BDT 2,074,627,844 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 73.2% 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 72.5%, 35069190 sits above that average by 25.71 percentage points. It is the 4th 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 11.42 points.
Within heading 3506 alone, rates run from 72.5% to 76.5% across 4 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.