HS Code 38255000
WASTE OF METAL PCKNG LIQUORS,HYDRAULIC FLUIDS,BRADE FLUIDS&ANTI-FREZE FLUI
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 38255000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
WASTE OF METAL PCKNG LIQUORS,HYDRAULIC FLUIDS,BRADE FLUIDS&ANTI-FREZE FLUI is classified under HS code 38255000, which sits in heading 3825 (Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other residual products.) of chapter 38 (Miscellaneous chemical products).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 0%, 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 64.25%, 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 March 2026 and March 2026, NBR recorded commercial imports under 38255000 in 1 of 6 months, totalling 150 kg at an assessable value of BDT 129,569. That is an average of BDT 864 per kilogram — useful as a rough check on whether a declared value looks plausible. In March 2026 it was the 3,388th largest of 4,054 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| March 2026 | 150 kg | BDT 129,569 | BDT 864 |
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 64.25%, 38255000 sits above that average by 20.37 percentage points. It is the 3rd 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 3.17 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.