HS Code 39119000
Polysulphides, Polysulphones And Other Products..., In Primary Forms
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 39119000 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Polysulphides, Polysulphones And Other Products..., In Primary Forms is classified under HS code 39119000, which sits in heading 3911 (Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and similar products of chemical synthesis n.e.c. in chapter 39, 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 39119000 in 6 of 6 months, totalling 241,415 kg at an assessable value of BDT 75,524,867. That is an average of BDT 313 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,938th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 139,406 kg | BDT 32,206,863 | BDT 231 |
| January 2026 | 6,519 kg | BDT 2,459,573 | BDT 377 |
| February 2026 | 19,780 kg | BDT 6,784,233 | BDT 343 |
| March 2026 | 20,726 kg | BDT 13,089,527 | BDT 632 |
| April 2026 | 43,265 kg | BDT 16,037,170 | BDT 371 |
| May 2026 | 11,719 kg | BDT 4,947,501 | BDT 422 |
Bonded imports. A further 85,049 kg worth BDT 36,907,663 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 32.8% 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%, 39119000 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.