HS Code 40013000
Balata, Gutta-Percha... And Similar Gums, In Primary Forms Or In Plates
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 40013000 would be approximately BDT 15,000.00, because the Total Tax Incidence is 15% of the assessable value.
What these figures mean
Balata, Gutta-Percha... And Similar Gums, In Primary Forms Or In Plates is classified under HS code 40013000, which sits in heading 4001 (Natural rubber, balata, gutta-percha, guayule, chicle and similar gums; in primary forms or in plates, sheets or strip) of chapter 40 (Rubber and articles thereof).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 10%, Supplementary Duty of 0%, VAT of 0%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 0%. Combined, these produce a Total Tax Incidence of 15%, 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 February 2026, NBR recorded commercial imports under 40013000 in 2 of 6 months, totalling 7 kg at an assessable value of BDT 199,042. That is an average of BDT 28,435 per kilogram — useful as a rough check on whether a declared value looks plausible. In February 2026 it was the 3,472nd largest of 4,051 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| January 2026 | 2 kg | BDT 104,704 | BDT 52,352 |
| February 2026 | 5 kg | BDT 94,338 | BDT 18,868 |
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 40 contains 88 tariff lines, averaging 46.41%. At 15%, 40013000 sits below that average by 31.41 percentage points. It is the 87th 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 46.08 points.
Within heading 4001 alone, rates run from 15% to 39.75% across 5 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.