HS Code 39269010
Plastic Coil Used As Contraceptive And Coil Inserter
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 39269010 would be approximately BDT 27,500.00, because the Total Tax Incidence is 27.5% of the assessable value.
What these figures mean
Plastic Coil Used As Contraceptive And Coil Inserter is classified under HS code 39269010, which sits in heading 3926 (Articles of plastics and articles of other materials of heading no. 3901 to 3914, n.e.c. in chapter 39) of chapter 39 (Plastics and articles thereof).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 0%, 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 27.5%, 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 39269010 in 5 of 6 months, totalling 14,611 kg at an assessable value of BDT 9,346,168. That is an average of BDT 640 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,631st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 14,371 kg | BDT 8,860,733 | BDT 617 |
| January 2026 | 44 kg | BDT 36,067 | BDT 820 |
| February 2026 | 49 kg | BDT 415,311 | BDT 8,476 |
| April 2026 | 11 kg | BDT 11,381 | BDT 1,035 |
| May 2026 | 136 kg | BDT 22,676 | BDT 167 |
Bonded imports. A further 12,349 kg worth BDT 9,186,559 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 49.6% 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 27.5%, 39269010 sits below that average by 30.05 percentage points. It is the 185th 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 33.58 points.
Within heading 3926 alone, rates run from 27.5% to 108.02% across 13 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.