HS Code 38089310
Herbi., anti-sprouting prod.&plant-growth regu.:For Dairy, Poultry and Agricul
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 38089310 would be approximately BDT 17,880.00, because the Total Tax Incidence is 17.88% of the assessable value.
What these figures mean
Herbi., anti-sprouting prod.&plant-growth regu.:For Dairy, Poultry and Agricul is classified under HS code 38089310, 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 5%, Supplementary Duty of 0%, VAT of 0%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 17.88%, 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 38089310 in 6 of 6 months, totalling 16,281,510 kg at an assessable value of BDT 4,494,347,741. That is an average of BDT 276 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 97th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 2,900,444 kg | BDT 985,854,355 | BDT 340 |
| January 2026 | 3,169,183 kg | BDT 885,822,814 | BDT 280 |
| February 2026 | 2,699,693 kg | BDT 743,779,305 | BDT 276 |
| March 2026 | 2,408,482 kg | BDT 747,708,351 | BDT 310 |
| April 2026 | 1,832,868 kg | BDT 454,485,327 | BDT 248 |
| May 2026 | 3,270,840 kg | BDT 676,697,589 | BDT 207 |
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 17.88%, 38089310 sits below that average by 26 percentage points. It is the 134th 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 43.2 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.