HS Code 39222000
Lavatory Seats And Covers Of Plastics
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 39222000 would be approximately BDT 96,100.00, because the Total Tax Incidence is 96.1% of the assessable value.
What these figures mean
Lavatory Seats And Covers Of Plastics is classified under HS code 39222000, which sits in heading 3922 (Sanitary ware; baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and sanitary ware, of plastics) of chapter 39 (Plastics and articles thereof).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 20%, 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 96.1%, 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 39222000 in 5 of 6 months, totalling 211,142 kg at an assessable value of BDT 100,094,474. That is an average of BDT 474 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 992nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 43,096 kg | BDT 28,805,038 | BDT 668 |
| January 2026 | 25,806 kg | BDT 15,924,046 | BDT 617 |
| March 2026 | 21,450 kg | BDT 14,099,965 | BDT 657 |
| April 2026 | 41,967 kg | BDT 14,684,829 | BDT 350 |
| May 2026 | 78,823 kg | BDT 26,580,596 | BDT 337 |
Bonded imports. A further 1,220 kg worth BDT 91,341 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 0.1% 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 96.1%, 39222000 sits above that average by 38.55 percentage points. It is the 19th 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 35.02 points.
This line carries supplementary duty of 20%. 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.