HS Code 38249920
Chlorinated paraffin wax
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 38249920 would be approximately BDT 80,180.00, because the Total Tax Incidence is 80.18% of the assessable value.
What these figures mean
Chlorinated paraffin wax is classified under HS code 38249920, 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 25%, Supplementary Duty of 10%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 80.18%, 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 38249920 in 6 of 6 months, totalling 36,538 kg at an assessable value of BDT 4,831,211. That is an average of BDT 132 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,145th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,750 kg | BDT 238,906 | BDT 137 |
| January 2026 | 2,000 kg | BDT 272,932 | BDT 136 |
| February 2026 | 21,200 kg | BDT 1,791,129 | BDT 84 |
| March 2026 | 830 kg | BDT 165,220 | BDT 199 |
| April 2026 | 9,841 kg | BDT 2,152,272 | BDT 219 |
| May 2026 | 917 kg | BDT 210,752 | BDT 230 |
Bonded imports. A further 22,044 kg worth BDT 10,911,958 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 69.3% 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 80.18%, 38249920 sits above that average by 36.3 percentage points. It is the 2nd most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 19.1 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.
This line carries supplementary duty of 10%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.