HS Code 38231900
OTH.INDUST. MONOCARBOXYLIC FATTY ACIDS.., EXCL.ST.ACID,OLEIC ACID,TALL OIL FATTY ACIDS
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 38231900 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
OTH.INDUST. MONOCARBOXYLIC FATTY ACIDS.., EXCL.ST.ACID,OLEIC ACID,TALL OIL FATTY ACIDS is classified under HS code 38231900, which sits in heading 3823 (Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols) of chapter 38 (Miscellaneous chemical products).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 10%, 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 39.75%, 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 38231900 in 6 of 6 months, totalling 4,866,969 kg at an assessable value of BDT 565,750,576. That is an average of BDT 116 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 377th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 317,830 kg | BDT 46,315,876 | BDT 146 |
| January 2026 | 1,018,785 kg | BDT 115,292,948 | BDT 113 |
| February 2026 | 754,530 kg | BDT 84,311,395 | BDT 112 |
| March 2026 | 569,692 kg | BDT 64,437,613 | BDT 113 |
| April 2026 | 1,125,072 kg | BDT 128,360,732 | BDT 114 |
| May 2026 | 1,081,060 kg | BDT 127,032,012 | BDT 118 |
Bonded imports. A further 44,848 kg worth BDT 21,234,216 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 3.6% 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 39.75%, 38231900 sits below that average by 4.13 percentage points. It is the 41st 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 21.33 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.