HS Code 36020000
Prepared Explosives, (Excl. Propellent Powders)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 36020000 would be approximately BDT 112,030.00, because the Total Tax Incidence is 112.03% of the assessable value.
What these figures mean
Prepared Explosives, (Excl. Propellent Powders) is classified under HS code 36020000, which sits in heading 3602 (Prepared explosives, other than propellent powders) of chapter 36 (Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 30%, 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 112.03%, 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 36020000 in 3 of 6 months, totalling 167,400 kg at an assessable value of BDT 108,177,923. That is an average of BDT 646 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,759th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 335 kg | BDT 15,330,767 | BDT 45,763 |
| January 2026 | 127,065 kg | BDT 85,813,114 | BDT 675 |
| May 2026 | 40,000 kg | BDT 7,034,042 | BDT 176 |
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 36 contains 13 tariff lines, averaging 76.41%. At 112.03%, 36020000 sits above that average by 35.62 percentage points. It is the 1st 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 50.95 points.
This line carries supplementary duty of 30%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.