HS Code 38221100
DIAGNOSTIC OR LABORATORY REAGENTS FOR MALARIA
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 38221100 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
DIAGNOSTIC OR LABORATORY REAGENTS FOR MALARIA is classified under HS code 38221100, which sits in heading 3822 (Reagents; diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, other than those of heading 30.06; certified reference materials) 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 January 2026 and May 2026, NBR recorded commercial imports under 38221100 in 5 of 6 months, totalling 14,608 kg at an assessable value of BDT 54,425,944. That is an average of BDT 3,726 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,016th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| January 2026 | 488 kg | BDT 1,063,303 | BDT 2,179 |
| February 2026 | 14 kg | BDT 69,739 | BDT 4,981 |
| March 2026 | 5,480 kg | BDT 29,776,183 | BDT 5,434 |
| April 2026 | 8,436 kg | BDT 23,183,573 | BDT 2,748 |
| May 2026 | 190 kg | BDT 333,146 | BDT 1,753 |
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%, 38221100 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.