HS Code 38190000
Hydraulic Brake Fluids And Similar Liquids With <70% Petroleum Oil
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 38190000 would be approximately BDT 45,880.00, because the Total Tax Incidence is 45.88% of the assessable value.
What these figures mean
Hydraulic Brake Fluids And Similar Liquids With <70% Petroleum Oil is classified under HS code 38190000, which sits in heading 3819 (Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals) of chapter 38 (Miscellaneous chemical products).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 15%, 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 45.88%, 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 38190000 in 6 of 6 months, totalling 884,384 kg at an assessable value of BDT 217,491,648. That is an average of BDT 246 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 759th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 135,704 kg | BDT 33,827,554 | BDT 249 |
| January 2026 | 203,056 kg | BDT 47,650,648 | BDT 235 |
| February 2026 | 118,520 kg | BDT 33,081,576 | BDT 279 |
| March 2026 | 96,613 kg | BDT 27,244,149 | BDT 282 |
| April 2026 | 151,894 kg | BDT 32,087,546 | BDT 211 |
| May 2026 | 178,597 kg | BDT 43,600,175 | BDT 244 |
Bonded imports. A further 20,115 kg worth BDT 6,103,894 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 2.7% 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 45.88%, 38190000 sits above that average by 2 percentage points. It is the 33rd 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 15.2 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.