HS Code 96034000
Paint, Distemper, Varnish Or Similar Brushes; Paint Pads And Rollers
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 96034000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Paint, Distemper, Varnish Or Similar Brushes; Paint Pads And Rollers is classified under HS code 96034000, which sits in heading 9603 (Brooms, brushes (including parts of machines), hand operated floor sweepers, mops and feather dusters; knots and tufts for broom or brush making; paint pads and rollers; squeegees) of chapter 96 (Miscellaneous manufactured articles).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 64.25%, 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 96034000 in 6 of 6 months, totalling 760,583 kg at an assessable value of BDT 111,769,074. That is an average of BDT 147 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,402nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 101,648 kg | BDT 22,395,061 | BDT 220 |
| January 2026 | 164,217 kg | BDT 25,448,333 | BDT 155 |
| February 2026 | 98,767 kg | BDT 14,175,334 | BDT 144 |
| March 2026 | 135,487 kg | BDT 20,889,454 | BDT 154 |
| April 2026 | 138,725 kg | BDT 15,980,667 | BDT 115 |
| May 2026 | 121,739 kg | BDT 12,880,225 | BDT 106 |
Bonded imports. A further 613 kg worth BDT 460,246 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 0.4% 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 96 contains 54 tariff lines, averaging 60.67%. At 64.25%, 96034000 sits above that average by 3.58 percentage points. It is the 7th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 3.17 points.
Within heading 9603 alone, rates run from 64.25% to 96.1% across 7 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.