HS Code 38160010
Refractory Cmnts.Mrtrs,Concretes&Similar Compositions,Ex.Prdcts.Of Hd38.01
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 38160010 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Refractory Cmnts.Mrtrs,Concretes&Similar Compositions,Ex.Prdcts.Of Hd38.01 is classified under HS code 38160010, which sits in heading 3816 (Refractory cements, mortars, concretes and similar compositions, including dolomite ramming mix, other than products of heading 38.01) 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 38160010 in 6 of 6 months, totalling 2,565,861 kg at an assessable value of BDT 334,699,666. That is an average of BDT 130 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 614th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 313,252 kg | BDT 46,369,662 | BDT 148 |
| January 2026 | 939,115 kg | BDT 125,659,642 | BDT 134 |
| February 2026 | 88,650 kg | BDT 15,237,543 | BDT 172 |
| March 2026 | 401,634 kg | BDT 36,090,279 | BDT 90 |
| April 2026 | 334,700 kg | BDT 49,665,990 | BDT 148 |
| May 2026 | 488,510 kg | BDT 61,676,550 | BDT 126 |
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 33.63%, 38160010 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.