HS Code 39201030
Mulch film
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 39201030 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Mulch film is classified under HS code 39201030, which sits in heading 3920 (Plastics; plates, sheets, film, foil and strip (not self-adhesive); non-cellular and not reinforced, laminated, supported or similarly combined with other materials, n.e.c. in chapter 39) 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 39201030 in 6 of 6 months, totalling 439,928 kg at an assessable value of BDT 115,053,271. That is an average of BDT 262 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,115th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 60,610 kg | BDT 17,327,783 | BDT 286 |
| January 2026 | 106,038 kg | BDT 29,565,620 | BDT 279 |
| February 2026 | 65,954 kg | BDT 18,038,590 | BDT 274 |
| March 2026 | 43,837 kg | BDT 11,977,783 | BDT 273 |
| April 2026 | 71,444 kg | BDT 16,318,677 | BDT 228 |
| May 2026 | 92,045 kg | BDT 21,824,818 | BDT 237 |
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%, 39201030 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.
Within heading 3920 alone, rates run from 33.63% to 96.1% across 36 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.