HS Code 39234010
Bobbins; Sliver/spinning can
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 39234010 would be approximately BDT 28,730.00, because the Total Tax Incidence is 28.73% of the assessable value.
What these figures mean
Bobbins; Sliver/spinning can is classified under HS code 39234010, 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 1%, Supplementary Duty of 0%, 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 28.73%, 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 39234010 in 6 of 6 months, totalling 632,487 kg at an assessable value of BDT 315,126,872. That is an average of BDT 498 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 798th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 134,151 kg | BDT 84,328,185 | BDT 629 |
| January 2026 | 51,244 kg | BDT 31,815,417 | BDT 621 |
| February 2026 | 44,943 kg | BDT 26,861,820 | BDT 598 |
| March 2026 | 66,438 kg | BDT 44,406,879 | BDT 668 |
| April 2026 | 233,420 kg | BDT 87,726,929 | BDT 376 |
| May 2026 | 102,291 kg | BDT 39,987,642 | BDT 391 |
Bonded imports. A further 236,720 kg worth BDT 83,758,968 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 21.0% 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 28.73%, 39234010 sits below that average by 28.82 percentage points. It is the 183rd 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 32.35 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.
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.