HS Code 38061010
Gum rosin
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 38061010 would be approximately BDT 45,880.00, because the Total Tax Incidence is 45.88% of the assessable value.
What these figures mean
Gum rosin is classified under HS code 38061010, which sits in heading 3806 (Rosin and resin acids and derivatives thereof; rosin spirit and rosin oils; run gums) of chapter 38 (Miscellaneous chemical products).
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 0% 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 38061010 in 5 of 6 months, totalling 208,999 kg at an assessable value of BDT 29,693,237. That is an average of BDT 142 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,528th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 2 kg | BDT 1,241 | BDT 621 |
| January 2026 | 63,100 kg | BDT 9,546,267 | BDT 151 |
| March 2026 | 30,500 kg | BDT 4,851,959 | BDT 159 |
| April 2026 | 38,400 kg | BDT 4,900,147 | BDT 128 |
| May 2026 | 76,997 kg | BDT 10,393,623 | BDT 135 |
Bonded imports. A further 600 kg worth BDT 197,797 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 0.7% 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 38 contains 139 tariff lines, averaging 43.88%. At 45.88%, 38061010 sits above that average by 2 percentage points. It is the 33rd 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.
Within heading 3806 alone, rates run from 39.75% to 64.25% across 7 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.