HS Code 39252000
Doors, Windows And Their Frames And Thresholds For Doors, Of Plastics
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 39252000 would be approximately BDT 127,950.00, because the Total Tax Incidence is 127.95% of the assessable value.
What these figures mean
Doors, Windows And Their Frames And Thresholds For Doors, Of Plastics is classified under HS code 39252000, which sits in heading 3925 (Plastics; builders' wares n.e.c. or included) 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 39252000 in 5 of 6 months, totalling 19,461 kg at an assessable value of BDT 8,140,349. That is an average of BDT 418 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,322nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 3,731 kg | BDT 2,585,687 | BDT 693 |
| February 2026 | 5,497 kg | BDT 1,812,349 | BDT 330 |
| March 2026 | 10,005 kg | BDT 3,543,679 | BDT 354 |
| April 2026 | 22 kg | BDT 93,960 | BDT 4,271 |
| May 2026 | 206 kg | BDT 104,674 | BDT 508 |
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 127.95%, 39252000 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 3925 alone, rates run from 64.25% to 127.95% across 4 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.