HS Code 39199030
Scratch off label
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 39199030 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Scratch off label is classified under HS code 39199030, which sits in heading 3919 (Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls) of chapter 39 (Plastics and articles thereof).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 0%, 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 64.25%, 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 39199030 in 5 of 6 months, totalling 10,294 kg at an assessable value of BDT 3,286,885. That is an average of BDT 319 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,296th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1 kg | BDT 627 | BDT 627 |
| January 2026 | 4 kg | BDT 75,116 | BDT 18,779 |
| March 2026 | 9,895 kg | BDT 3,088,306 | BDT 312 |
| April 2026 | 4 kg | BDT 7,591 | BDT 1,898 |
| May 2026 | 390 kg | BDT 115,245 | BDT 296 |
Bonded imports. A further 277 kg worth BDT 902,158 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 21.5% 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 64.25%, 39199030 sits above that average by 6.7 percentage points. It is the 38th 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 3.17 points.
Within heading 3919 alone, rates run from 58.13% to 80.18% across 6 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.