HS Code 38276820
Other containing substances of subheadings 2903.41 to 2903.48, HFC R-404A
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 38276820 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Other containing substances of subheadings 2903.41 to 2903.48, HFC R-404A is classified under HS code 38276820, which sits in heading 3827 (Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or included) 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 January 2026, NBR recorded commercial imports under 38276820 in 2 of 6 months, totalling 52,645 kg at an assessable value of BDT 19,722,162. That is an average of BDT 375 per kilogram — useful as a rough check on whether a declared value looks plausible. In January 2026 it was the 2,332nd largest of 4,179 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 40,982 kg | BDT 15,333,521 | BDT 374 |
| January 2026 | 11,663 kg | BDT 4,388,641 | BDT 376 |
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 39.75%, 38276820 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.