HS Code 39239090
Articles for the packing of goods, of plastics, nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 39239090 would be approximately BDT 127,950.00, because the Total Tax Incidence is 127.95% of the assessable value.
What these figures mean
Articles for the packing of goods, of plastics, nes is classified under HS code 39239090, 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 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 127.95%, 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 39239090 in 6 of 6 months, totalling 219,922 kg at an assessable value of BDT 81,170,548. That is an average of BDT 369 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,039th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 20,999 kg | BDT 18,905,159 | BDT 900 |
| January 2026 | 17,759 kg | BDT 7,233,937 | BDT 407 |
| February 2026 | 14,927 kg | BDT 8,631,554 | BDT 578 |
| March 2026 | 30,327 kg | BDT 11,660,149 | BDT 384 |
| April 2026 | 31,306 kg | BDT 9,858,370 | BDT 315 |
| May 2026 | 104,604 kg | BDT 24,881,379 | BDT 238 |
Bonded imports. A further 1,004,799 kg worth BDT 292,475,169 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 78.3% 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 127.95%, 39239090 sits above that average by 70.4 percentage points. It is the 1st 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 66.87 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.