HS Code 37023900
Photo Film, In Rolls, Non-Perforated, Of Width =<105mm
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 37023900 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Photo Film, In Rolls, Non-Perforated, Of Width =<105mm is classified under HS code 37023900, which sits in heading 3702 (Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed) of chapter 37 (Photographic or cinematographic goods).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 10%, 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 39.75%, 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 April 2026, NBR recorded commercial imports under 37023900 in 3 of 6 months, totalling 2,186 kg at an assessable value of BDT 12,764,569. That is an average of BDT 5,839 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 3,772nd largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| January 2026 | 1,103 kg | BDT 12,570,126 | BDT 11,396 |
| March 2026 | 702 kg | BDT 175,737 | BDT 250 |
| April 2026 | 381 kg | BDT 18,706 | BDT 49 |
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 37 contains 32 tariff lines, averaging 38.6%. At 39.75%, 37023900 sits above that average by 1.15 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 cheaper than the typical import by 21.33 points.
Within heading 3702 alone, rates run from 33.63% to 39.75% across 16 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.