HS Code 39206290
Other poly(ethylene terepthalate) excl printed form
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 39206290 would be approximately BDT 52,000.00, because the Total Tax Incidence is 52% of the assessable value.
What these figures mean
Other poly(ethylene terepthalate) excl printed form is classified under HS code 39206290, 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 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 52%, 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 39206290 in 6 of 6 months, totalling 7,042,019 kg at an assessable value of BDT 1,546,775,645. That is an average of BDT 220 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 196th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 588,772 kg | BDT 151,997,772 | BDT 258 |
| January 2026 | 724,858 kg | BDT 183,895,655 | BDT 254 |
| February 2026 | 1,437,565 kg | BDT 361,049,704 | BDT 251 |
| March 2026 | 1,397,357 kg | BDT 353,297,105 | BDT 253 |
| April 2026 | 1,319,410 kg | BDT 213,500,820 | BDT 162 |
| May 2026 | 1,574,057 kg | BDT 283,034,589 | BDT 180 |
Bonded imports. A further 6,653,180 kg worth BDT 1,432,254,798 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 48.1% 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 52%, 39206290 sits below that average by 5.55 percentage points. It is the 87th 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 9.08 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.