HS Code 38099300
Finishing Agents Etc. Of A Kind Used In The Leather Or Like Industries Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 38099300 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 Leather Or Like Industries Nes is classified under HS code 38099300, 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 38099300 in 6 of 6 months, totalling 287,730 kg at an assessable value of BDT 44,898,794. That is an average of BDT 156 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,730th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 63,220 kg | BDT 11,961,634 | BDT 189 |
| January 2026 | 41,328 kg | BDT 7,618,298 | BDT 184 |
| February 2026 | 36,507 kg | BDT 5,683,463 | BDT 156 |
| March 2026 | 45,409 kg | BDT 7,025,840 | BDT 155 |
| April 2026 | 44,163 kg | BDT 5,158,704 | BDT 117 |
| May 2026 | 57,103 kg | BDT 7,450,855 | BDT 130 |
Bonded imports. A further 552,646 kg worth BDT 243,134,734 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 84.4% 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 33.63%, 38099300 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.