HS Code 39209990
Plates..., Of Other Plastics, Not Reinforced, Etc, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 39209990 would be approximately BDT 80,180.00, because the Total Tax Incidence is 80.18% of the assessable value.
What these figures mean
Plates..., Of Other Plastics, Not Reinforced, Etc, Nes is classified under HS code 39209990, 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 10%, 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 80.18%, 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 39209990 in 6 of 6 months, totalling 133,026 kg at an assessable value of BDT 42,001,201. That is an average of BDT 316 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,374th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 27,612 kg | BDT 8,304,746 | BDT 301 |
| January 2026 | 30,527 kg | BDT 8,667,857 | BDT 284 |
| February 2026 | 3,385 kg | BDT 3,643,811 | BDT 1,076 |
| March 2026 | 15,573 kg | BDT 4,540,724 | BDT 292 |
| April 2026 | 5,270 kg | BDT 2,982,593 | BDT 566 |
| May 2026 | 50,659 kg | BDT 13,861,470 | BDT 274 |
Bonded imports. A further 658,826 kg worth BDT 847,361,555 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. That is 95.3% of everything imported under this code. In practice this line is an export input rather than a product entering the domestic market, so the duty rates above apply to only a small fraction of the trade.
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 80.18%, 39209990 sits above that average by 22.63 percentage points. It is the 33rd 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 19.1 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.
This line carries supplementary duty of 10%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.