HS Code 37071000
Sensitising emulsions
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 37071000 would be approximately BDT 45,880.00, because the Total Tax Incidence is 45.88% of the assessable value.
What these figures mean
Sensitising emulsions is classified under HS code 37071000, which sits in heading 3707 (Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or for retail sale) of chapter 37 (Photographic or cinematographic goods).
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 10% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 45.88%, 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 37071000 in 6 of 6 months, totalling 145,613 kg at an assessable value of BDT 51,333,629. That is an average of BDT 353 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,742nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 27,935 kg | BDT 9,400,989 | BDT 337 |
| January 2026 | 26,920 kg | BDT 9,460,892 | BDT 351 |
| February 2026 | 24,150 kg | BDT 9,489,265 | BDT 393 |
| March 2026 | 25,834 kg | BDT 9,786,171 | BDT 379 |
| April 2026 | 35,136 kg | BDT 12,411,056 | BDT 353 |
| May 2026 | 5,638 kg | BDT 785,256 | BDT 139 |
Bonded imports. A further 53,287 kg worth BDT 47,205,421 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 47.9% 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 37 contains 32 tariff lines, averaging 38.6%. At 45.88%, 37071000 sits above that average by 7.28 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 cheaper than the typical import by 15.2 points.
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.