HS Code 39031900
Polystyrene (Excl. Expansible), In Primary Forms
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 39031900 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Polystyrene (Excl. Expansible), In Primary Forms is classified under HS code 39031900, which sits in heading 3903 (Polymers of styrene, in primary forms) of chapter 39 (Plastics and articles thereof).
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 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 33.63%, 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 39031900 in 6 of 6 months, totalling 7,294,657 kg at an assessable value of BDT 1,251,239,879. That is an average of BDT 172 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 262nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,162,544 kg | BDT 197,473,453 | BDT 170 |
| January 2026 | 1,790,950 kg | BDT 311,693,334 | BDT 174 |
| February 2026 | 580,760 kg | BDT 103,473,452 | BDT 178 |
| March 2026 | 2,034,600 kg | BDT 343,996,037 | BDT 169 |
| April 2026 | 638,303 kg | BDT 90,986,684 | BDT 143 |
| May 2026 | 1,087,500 kg | BDT 203,616,919 | BDT 187 |
Bonded imports. A further 10,567,975 kg worth BDT 1,489,074,815 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 54.3% 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 39 contains 185 tariff lines, averaging 57.55%. At 33.63%, 39031900 sits below that average by 23.92 percentage points. It is the 122nd 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 27.45 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.