HS Code 39122000
Cellulose Nitrates (Incl. Collodions), In Primary Forms
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 39122000 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Cellulose Nitrates (Incl. Collodions), In Primary Forms is classified under HS code 39122000, which sits in heading 3912 (Cellulose and its chemical derivatives, n.e.c. or included, 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 39122000 in 6 of 6 months, totalling 97,070 kg at an assessable value of BDT 50,552,609. That is an average of BDT 521 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,668th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 12,900 kg | BDT 5,742,088 | BDT 445 |
| January 2026 | 10,500 kg | BDT 4,973,926 | BDT 474 |
| February 2026 | 19,000 kg | BDT 11,134,173 | BDT 586 |
| March 2026 | 23,350 kg | BDT 13,044,140 | BDT 559 |
| April 2026 | 15,020 kg | BDT 7,291,688 | BDT 485 |
| May 2026 | 16,300 kg | BDT 8,366,594 | BDT 513 |
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 39 contains 185 tariff lines, averaging 57.55%. At 33.63%, 39122000 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.