HS Code 40025900
Acrylonitrile-Butadiene Rubber (Excl. Latex)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 40025900 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Acrylonitrile-Butadiene Rubber (Excl. Latex) is classified under HS code 40025900, which sits in heading 4002 (Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of heading no. 4001 and 4002, 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 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 December 2025 and May 2026, NBR recorded commercial imports under 40025900 in 6 of 6 months, totalling 191,935 kg at an assessable value of BDT 60,319,649. That is an average of BDT 314 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,310th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 20,640 kg | BDT 6,835,640 | BDT 331 |
| January 2026 | 17,255 kg | BDT 5,652,707 | BDT 328 |
| February 2026 | 10,500 kg | BDT 2,821,574 | BDT 269 |
| March 2026 | 72,440 kg | BDT 22,565,182 | BDT 312 |
| April 2026 | 28,000 kg | BDT 6,542,832 | BDT 234 |
| May 2026 | 43,100 kg | BDT 15,901,714 | BDT 369 |
Bonded imports. A further 25,264 kg worth BDT 6,888,148 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 10.2% 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 40 contains 88 tariff lines, averaging 46.41%. At 33.63%, 40025900 sits below that average by 12.78 percentage points. It is the 58th 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.
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.