HS Code 39233020
DMF Grade COC/COP Imported by Industrial IRC holder VAT compliant pharmaceutical ind.
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 39233020 would be approximately BDT 119,380.00, because the Total Tax Incidence is 119.38% of the assessable value.
What these figures mean
DMF Grade COC/COP Imported by Industrial IRC holder VAT compliant pharmaceutical ind. is classified under HS code 39233020, which sits in heading 3923 (Plastic articles for the conveyance or packing of goods; stoppers, lids, caps and other closures 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 40%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 119.38%, 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 April 2026 and April 2026, NBR recorded commercial imports under 39233020 in 1 of 6 months, totalling 444 kg at an assessable value of BDT 5,803,430. That is an average of BDT 13,071 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 2,012th largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| April 2026 | 444 kg | BDT 5,803,430 | BDT 13,071 |
Import figures: NBR Import Statements (IM-4 commercial), 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 119.38%, 39233020 sits above that average by 61.83 percentage points. It is the 11th 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 58.3 points.
Within heading 3923 alone, rates run from 28.73% to 127.95% across 15 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 40%. 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.