HS Code 38170010
Linear Alkyl Benzene (LAB)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 38170010 would be approximately BDT 17,880.00, because the Total Tax Incidence is 17.88% of the assessable value.
What these figures mean
Linear Alkyl Benzene (LAB) is classified under HS code 38170010, which sits in heading 3817 (Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading no. 2707 or 2902) 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 0%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 17.88%, 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 38170010 in 6 of 6 months, totalling 4,379,146 kg at an assessable value of BDT 1,126,729,935. That is an average of BDT 257 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 147th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 2,902 kg | BDT 605,020 | BDT 208 |
| January 2026 | 2,902 kg | BDT 1,818,220 | BDT 627 |
| February 2026 | 446,400 kg | BDT 89,955,693 | BDT 202 |
| March 2026 | 1,486,580 kg | BDT 306,937,247 | BDT 206 |
| April 2026 | 1,301,462 kg | BDT 304,291,500 | BDT 234 |
| May 2026 | 1,138,900 kg | BDT 423,122,255 | BDT 372 |
Bonded imports. A further 68 kg worth BDT 8,960 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 0.0% 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 17.88%, 38170010 sits below that average by 26 percentage points. It is the 134th 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 43.2 points.
Within heading 3817 alone, rates run from 17.88% to 33.63% across 2 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.