HS Code 38089910
For Dairy, Poultry, Fishery and Agricultural purposes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 38089910 would be approximately BDT 17,880.00, because the Total Tax Incidence is 17.88% of the assessable value.
What these figures mean
For Dairy, Poultry, Fishery and Agricultural purposes is classified under HS code 38089910, 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 38089910 in 6 of 6 months, totalling 41,790 kg at an assessable value of BDT 19,675,806. That is an average of BDT 471 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,577th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 18 kg | BDT 13,262 | BDT 737 |
| January 2026 | 32,000 kg | BDT 11,022,244 | BDT 344 |
| February 2026 | 1,216 kg | BDT 1,010,030 | BDT 831 |
| March 2026 | 5,000 kg | BDT 1,126,496 | BDT 225 |
| April 2026 | 3,506 kg | BDT 6,473,113 | BDT 1,846 |
| May 2026 | 50 kg | BDT 30,661 | BDT 613 |
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%, 38089910 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.