HS Code 39269092
LP Gas cylinder capacity below 5000 litres
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 39269092 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
LP Gas cylinder capacity below 5000 litres is classified under HS code 39269092, 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 5%, 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 33.63%, 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 January 2026 and May 2026, NBR recorded commercial imports under 39269092 in 4 of 6 months, totalling 96,889 kg at an assessable value of BDT 54,222,627. That is an average of BDT 560 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,722nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| January 2026 | 1 kg | BDT 750 | BDT 750 |
| March 2026 | 96,744 kg | BDT 52,885,055 | BDT 547 |
| April 2026 | 141 kg | BDT 1,324,507 | BDT 9,394 |
| May 2026 | 3 kg | BDT 12,315 | BDT 4,105 |
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 33.63%, 39269092 sits below that average by 23.92 percentage points. It is the 122nd 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 27.45 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.