HS Code 38140090
Organic Composite Solvents And Thinners, Nes; Paint Or Varnish Removers
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 38140090 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Organic Composite Solvents And Thinners, Nes; Paint Or Varnish Removers is classified under HS code 38140090, which sits in heading 3814 (Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers) 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 38140090 in 6 of 6 months, totalling 5,985,839 kg at an assessable value of BDT 984,790,848. That is an average of BDT 165 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 285th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,153,929 kg | BDT 187,180,456 | BDT 162 |
| January 2026 | 792,964 kg | BDT 130,453,948 | BDT 165 |
| February 2026 | 903,292 kg | BDT 142,397,319 | BDT 158 |
| March 2026 | 794,213 kg | BDT 135,580,019 | BDT 171 |
| April 2026 | 1,351,513 kg | BDT 208,173,693 | BDT 154 |
| May 2026 | 989,928 kg | BDT 181,005,413 | BDT 183 |
Bonded imports. A further 1,462,388 kg worth BDT 479,856,256 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 32.8% 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%, 38140090 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.
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.