HS Code 39211300
Cellular Plates, Strips... Of Polymers Of Polyurethanes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 39211300 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Cellular Plates, Strips... Of Polymers Of Polyurethanes is classified under HS code 39211300, which sits in heading 3921 (Plastic plates, sheets, film, foil and strip 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 39211300 in 6 of 6 months, totalling 112,565 kg at an assessable value of BDT 102,214,317. That is an average of BDT 908 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,972nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 37,093 kg | BDT 39,610,396 | BDT 1,068 |
| January 2026 | 11,781 kg | BDT 3,259,318 | BDT 277 |
| February 2026 | 52,042 kg | BDT 53,487,169 | BDT 1,028 |
| March 2026 | 996 kg | BDT 930,131 | BDT 934 |
| April 2026 | 9,689 kg | BDT 4,538,396 | BDT 468 |
| May 2026 | 964 kg | BDT 388,907 | BDT 403 |
Bonded imports. A further 3,801,468 kg worth BDT 1,597,734,320 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 94.0% 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 64.25%, 39211300 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 3921 alone, rates run from 39.75% to 112.03% across 12 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.