HS Code 38089121
Mosquito coil; aerosol; mosquito repellent
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 38089121 would be approximately BDT 96,100.00, because the Total Tax Incidence is 96.1% of the assessable value.
What these figures mean
Mosquito coil; aerosol; mosquito repellent is classified under HS code 38089121, 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 20%, 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 96.1%, 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 38089121 in 6 of 6 months, totalling 203,778 kg at an assessable value of BDT 76,795,792. That is an average of BDT 377 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,209th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 15,808 kg | BDT 5,954,103 | BDT 377 |
| January 2026 | 30,199 kg | BDT 12,933,463 | BDT 428 |
| February 2026 | 41,194 kg | BDT 18,299,920 | BDT 444 |
| March 2026 | 14,238 kg | BDT 6,485,803 | BDT 456 |
| April 2026 | 48,253 kg | BDT 14,521,520 | BDT 301 |
| May 2026 | 54,086 kg | BDT 18,600,983 | BDT 344 |
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 96.1%, 38089121 sits above that average by 52.22 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 35.02 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.
This line carries supplementary duty of 20%. 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.