HS Code 55032000
Synthetic Staple Fibres, Of Polyesters, Not Carded, Combed Or Processed
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 55032000 would be approximately BDT 5,000.00, because the Total Tax Incidence is 5% of the assessable value.
What these figures mean
Synthetic Staple Fibres, Of Polyesters, Not Carded, Combed Or Processed is classified under HS code 55032000, which sits in heading 5503 (Synthetic staple fibres, not carded, combed or otherwise processed for spinning) of chapter 55 (Man-made staple fibres).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 5%, Supplementary Duty of 0%, VAT of 0%, Advance Income Tax of 0%, Regulatory Duty of 0% and Advance Tax of 0%. Combined, these produce a Total Tax Incidence of 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 55032000 in 6 of 6 months, totalling 41,564,222 kg at an assessable value of BDT 6,131,622,789. That is an average of BDT 148 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 82nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 6,036,494 kg | BDT 928,253,334 | BDT 154 |
| January 2026 | 8,543,216 kg | BDT 1,321,584,083 | BDT 155 |
| February 2026 | 3,111,346 kg | BDT 525,331,658 | BDT 169 |
| March 2026 | 10,111,735 kg | BDT 1,623,625,167 | BDT 161 |
| April 2026 | 7,749,548 kg | BDT 894,395,070 | BDT 115 |
| May 2026 | 6,011,883 kg | BDT 838,433,477 | BDT 139 |
Bonded imports. A further 13,015,361 kg worth BDT 2,079,943,660 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 25.3% 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 55 contains 113 tariff lines, averaging 62%. At 5%, 55032000 sits below that average by 57 percentage points. It is the 113th 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 56.08 points.
Within heading 5503 alone, rates run from 5% to 28.63% across 6 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.