HS Code 38089999
Insecticides, rodenticides, fungicides, herbicides,..NES in bulK in retail pac
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 38089999 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Insecticides, rodenticides, fungicides, herbicides,..NES in bulK in retail pac is classified under HS code 38089999, 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 7.5%. Combined, these produce a Total Tax Incidence of 64.25%, 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 38089999 in 6 of 6 months, totalling 3,493 kg at an assessable value of BDT 2,835,513. That is an average of BDT 812 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,473rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 162 kg | BDT 157,496 | BDT 972 |
| January 2026 | 581 kg | BDT 441,989 | BDT 761 |
| February 2026 | 560 kg | BDT 926,913 | BDT 1,655 |
| March 2026 | 43 kg | BDT 26,411 | BDT 614 |
| April 2026 | 2,122 kg | BDT 1,227,289 | BDT 578 |
| May 2026 | 25 kg | BDT 55,415 | BDT 2,217 |
Bonded imports. A further 49 kg worth BDT 221,661 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 7.3% 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 64.25%, 38089999 sits above that average by 20.37 percentage points. It is the 3rd 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 3.17 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.