HS Code 39172100
Tubes, Pipes And Hoses, Rigid, Of Polymers Of Ethylene
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 39172100 would be approximately BDT 112,030.00, because the Total Tax Incidence is 112.03% of the assessable value.
What these figures mean
Tubes, Pipes And Hoses, Rigid, Of Polymers Of Ethylene is classified under HS code 39172100, which sits in heading 3917 (Tubes, pipes and hoses and fittings thereof (for example, joints, elbows, flanges), of plastics) of chapter 39 (Plastics and articles thereof).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 30%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 112.03%, 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 39172100 in 6 of 6 months, totalling 711,828 kg at an assessable value of BDT 223,704,265. That is an average of BDT 314 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,820th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 572,674 kg | BDT 165,379,676 | BDT 289 |
| January 2026 | 36,621 kg | BDT 11,803,630 | BDT 322 |
| February 2026 | 4,905 kg | BDT 1,850,050 | BDT 377 |
| March 2026 | 56,158 kg | BDT 16,063,945 | BDT 286 |
| April 2026 | 40,052 kg | BDT 27,963,384 | BDT 698 |
| May 2026 | 1,418 kg | BDT 643,580 | BDT 454 |
Bonded imports. A further 65,503 kg worth BDT 90,899,065 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 28.9% 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 112.03%, 39172100 sits above that average by 54.48 percentage points. It is the 12th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 50.95 points.
Within heading 3917 alone, rates run from 33.63% to 112.03% across 18 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.
This line carries supplementary duty of 30%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.