HS Code 38086200
In packings of a net weight content exceeding 300 g but not exceeding 7.5 kg
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 38086200 would be approximately BDT 54,500.00, because the Total Tax Incidence is 54.5% of the assessable value.
What these figures mean
In packings of a net weight content exceeding 300 g but not exceeding 7.5 kg is classified under HS code 38086200, which sits in heading 3808 (Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products, plant growth regulators, disinfectants and the like, put up in forms or packings for retail sale or as preparations or articles) of chapter 38 (Miscellaneous chemical products).
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 5%, Regulatory Duty of 5% and Advance Tax of 0%. Combined, these produce a Total Tax Incidence of 54.5%, 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 February 2026 and February 2026, NBR recorded commercial imports under 38086200 in 1 of 6 months, totalling 1,100 kg at an assessable value of BDT 1,305,484. That is an average of BDT 1,187 per kilogram — useful as a rough check on whether a declared value looks plausible. In February 2026 it was the 2,731st largest of 4,051 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| February 2026 | 1,100 kg | BDT 1,305,484 | BDT 1,187 |
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 38 contains 139 tariff lines, averaging 43.88%. At 54.5%, 38086200 sits above that average by 10.62 percentage points. It is the 29th 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 6.58 points.
Within heading 3808 alone, rates run from 17.88% to 96.1% across 21 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.