HS Code 38246000
Sorbitol (Excl. That Of 2905.44)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 38246000 would be approximately BDT 52,000.00, because the Total Tax Incidence is 52% of the assessable value.
What these figures mean
Sorbitol (Excl. That Of 2905.44) is classified under HS code 38246000, which sits in heading 3824 (Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included) 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 15% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 52%, 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 38246000 in 6 of 6 months, totalling 11,512,492 kg at an assessable value of BDT 784,902,953. That is an average of BDT 68 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 395th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,202,590 kg | BDT 84,050,351 | BDT 70 |
| January 2026 | 2,395,500 kg | BDT 169,329,212 | BDT 71 |
| February 2026 | 1,698,802 kg | BDT 119,596,993 | BDT 70 |
| March 2026 | 1,751,200 kg | BDT 124,835,961 | BDT 71 |
| April 2026 | 2,565,200 kg | BDT 167,825,634 | BDT 65 |
| May 2026 | 1,899,200 kg | BDT 119,264,802 | BDT 63 |
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 52%, 38246000 sits above that average by 8.12 percentage points. It is the 32nd 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 9.08 points.
Within heading 3824 alone, rates run from 27.5% to 80.18% across 25 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.