HS Code 39173310
Silicone Tubing For Lab. Use, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 39173310 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Silicone Tubing For Lab. Use, Nes is classified under HS code 39173310, 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 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 January 2026 and April 2026, NBR recorded commercial imports under 39173310 in 4 of 6 months, totalling 34 kg at an assessable value of BDT 294,528. That is an average of BDT 8,663 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 4,015th largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| January 2026 | 26 kg | BDT 241,974 | BDT 9,307 |
| February 2026 | 5 kg | BDT 34,606 | BDT 6,921 |
| March 2026 | 1 kg | BDT 15,493 | BDT 15,493 |
| April 2026 | 2 kg | BDT 2,455 | BDT 1,228 |
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 39.75%, 39173310 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 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.
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.