HS Code 38099100
Finishing Agents Etc. Of A Kind Used In The Textile Or Like Industries Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 38099100 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Finishing Agents Etc. Of A Kind Used In The Textile Or Like Industries Nes is classified under HS code 38099100, which sits in heading 3809 (Finishing agents, dye carriers to accelerate the dyeing, fixing of dyestuffs, other products and preparations, of a kind used in the textile, paper, leather or like industries, n.e.c. or included) 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 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 33.63%, 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 38099100 in 6 of 6 months, totalling 6,561,481 kg at an assessable value of BDT 956,797,454. That is an average of BDT 146 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 428th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 894,192 kg | BDT 136,002,914 | BDT 152 |
| January 2026 | 1,088,493 kg | BDT 161,848,697 | BDT 149 |
| February 2026 | 1,106,698 kg | BDT 163,829,638 | BDT 148 |
| March 2026 | 896,125 kg | BDT 115,268,176 | BDT 129 |
| April 2026 | 1,766,236 kg | BDT 272,267,830 | BDT 154 |
| May 2026 | 809,737 kg | BDT 107,580,199 | BDT 133 |
Bonded imports. A further 35,406,584 kg worth BDT 11,251,575,631 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. That is 92.2% of everything imported under this code. In practice this line is an export input rather than a product entering the domestic market, so the duty rates above apply to only a small fraction of the trade.
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 33.63%, 38099100 sits below that average by 10.25 percentage points. It is the 115th 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 27.45 points.
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.