HS Code 39205100
Plates..., Of Polymethyl Methacrylate, Laminated Not Reinforced, Etc
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 39205100 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Plates..., Of Polymethyl Methacrylate, Laminated Not Reinforced, Etc is classified under HS code 39205100, 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 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 39205100 in 6 of 6 months, totalling 400,230 kg at an assessable value of BDT 99,797,291. That is an average of BDT 249 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,328th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 68,652 kg | BDT 17,125,745 | BDT 249 |
| January 2026 | 90,426 kg | BDT 23,108,132 | BDT 256 |
| February 2026 | 94,420 kg | BDT 23,775,429 | BDT 252 |
| March 2026 | 58,442 kg | BDT 14,639,289 | BDT 250 |
| April 2026 | 24,109 kg | BDT 5,907,851 | BDT 245 |
| May 2026 | 64,181 kg | BDT 15,240,845 | BDT 237 |
Bonded imports. A further 7,827 kg worth BDT 2,715,355 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 2.6% 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%, 39205100 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 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.