HS Code 39202020
Non-printed cast polypropylene film
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 39202020 would be approximately BDT 48,000.00, because the Total Tax Incidence is 48% of the assessable value.
What these figures mean
Non-printed cast polypropylene film is classified under HS code 39202020, 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 15%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 1%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 48%, 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 39202020 in 6 of 6 months, totalling 345,223 kg at an assessable value of BDT 94,308,632. That is an average of BDT 273 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,745th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 71,379 kg | BDT 19,568,332 | BDT 274 |
| January 2026 | 25,830 kg | BDT 10,071,192 | BDT 390 |
| February 2026 | 98,739 kg | BDT 28,627,859 | BDT 290 |
| March 2026 | 41,634 kg | BDT 13,025,667 | BDT 313 |
| April 2026 | 72,978 kg | BDT 15,782,276 | BDT 216 |
| May 2026 | 34,663 kg | BDT 7,233,306 | BDT 209 |
Bonded imports. A further 484,910 kg worth BDT 131,168,304 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 58.2% 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 48%, 39202020 sits below that average by 9.55 percentage points. It is the 91st 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 13.08 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.