HS Code 39189000
Floor, Wall Or Ceiling Coverings Of Plastics, Nes, In Rolls Or Tiles
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 39189000 would be approximately BDT 96,100.00, because the Total Tax Incidence is 96.1% of the assessable value.
What these figures mean
Floor, Wall Or Ceiling Coverings Of Plastics, Nes, In Rolls Or Tiles is classified under HS code 39189000, which sits in heading 3918 (Floor coverings of plastics, self-adhesive or not, in rolls or tiles; wall or ceiling coverings of plastics, in rolls of a width not less than 45cm) of chapter 39 (Plastics and articles thereof).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 20%, 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 96.1%, 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 39189000 in 6 of 6 months, totalling 169,885 kg at an assessable value of BDT 42,742,614. That is an average of BDT 252 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,246th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 37,978 kg | BDT 11,766,891 | BDT 310 |
| January 2026 | 23,213 kg | BDT 6,444,267 | BDT 278 |
| February 2026 | 31,110 kg | BDT 8,505,011 | BDT 273 |
| March 2026 | 34,097 kg | BDT 9,818,861 | BDT 288 |
| April 2026 | 27,958 kg | BDT 3,540,808 | BDT 127 |
| May 2026 | 15,529 kg | BDT 2,666,776 | BDT 172 |
Bonded imports. A further 18,701 kg worth BDT 4,483,390 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 9.5% 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 96.1%, 39189000 sits above that average by 38.55 percentage points. It is the 19th 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 35.02 points.
This line carries supplementary duty of 20%. 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.