HS Code 39094000
Phenolic resins
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 39094000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Phenolic resins is classified under HS code 39094000, which sits in heading 3909 (Amino-resins, phenolic resins and polyurethanes, 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 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 May 2026, NBR recorded commercial imports under 39094000 in 6 of 6 months, totalling 1,155,841 kg at an assessable value of BDT 200,794,353. That is an average of BDT 174 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,200th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 372,161 kg | BDT 64,146,669 | BDT 172 |
| January 2026 | 437,345 kg | BDT 68,834,068 | BDT 157 |
| February 2026 | 78,080 kg | BDT 21,536,431 | BDT 276 |
| March 2026 | 44,660 kg | BDT 9,420,067 | BDT 211 |
| April 2026 | 90,875 kg | BDT 17,954,714 | BDT 198 |
| May 2026 | 132,720 kg | BDT 18,902,404 | BDT 142 |
Bonded imports. A further 25 kg worth BDT 15,649 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 0.0% 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 39.75%, 39094000 sits below that average by 17.8 percentage points. It is the 92nd 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.
Within heading 3909 alone, rates run from 33.63% to 52% across 6 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.