HS Code 39239020
Nursery Trays For Seedlings, Of Plastics
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 39239020 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Nursery Trays For Seedlings, Of Plastics is classified under HS code 39239020, 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 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 April 2026, NBR recorded commercial imports under 39239020 in 5 of 6 months, totalling 32,765 kg at an assessable value of BDT 7,227,260. That is an average of BDT 221 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 2,816th largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 278 kg | BDT 78,344 | BDT 282 |
| January 2026 | 14,448 kg | BDT 3,586,196 | BDT 248 |
| February 2026 | 10,050 kg | BDT 2,494,083 | BDT 248 |
| March 2026 | 120 kg | BDT 22,604 | BDT 188 |
| April 2026 | 7,869 kg | BDT 1,046,033 | BDT 133 |
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 64.25%, 39239020 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 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.