HS Code 39076100
Having a viscosity number of 78 ml/g or higher
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 39076100 would be approximately BDT 36,750.00, because the Total Tax Incidence is 36.75% of the assessable value.
What these figures mean
Having a viscosity number of 78 ml/g or higher is classified under HS code 39076100, which sits in heading 3907 (Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms) of chapter 39 (Plastics and articles thereof).
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 2%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 36.75%, 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 May 2026, NBR recorded commercial imports under 39076100 in 6 of 6 months, totalling 46,303,595 kg at an assessable value of BDT 5,661,578,533. That is an average of BDT 122 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 61st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 6,626,300 kg | BDT 792,326,624 | BDT 120 |
| January 2026 | 6,745,700 kg | BDT 800,259,134 | BDT 119 |
| February 2026 | 7,849,050 kg | BDT 929,247,110 | BDT 118 |
| March 2026 | 9,158,200 kg | BDT 1,084,899,378 | BDT 118 |
| April 2026 | 8,719,845 kg | BDT 993,739,872 | BDT 114 |
| May 2026 | 7,204,500 kg | BDT 1,061,106,415 | BDT 147 |
Bonded imports. A further 2,648,635 kg worth BDT 358,157,390 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 5.9% 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 36.75%, 39076100 sits below that average by 20.8 percentage points. It is the 120th 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 24.33 points.
Within heading 3907 alone, rates run from 33.63% to 39.75% across 11 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.