Description: Plates..., Of Polyvinyl Butyral, Not Reinforced, Etc
Chapter 39: Plastics and articles thereof
Rates as published in the NBR Customs Tariff for FY 2025-2026. Concessions under SROs, exemptions for specific importers and port-specific assessment values can change the amount actually payable.
Suppose the CIF value (cost + insurance + freight) of a shipment under 3920.91.00 is Tk 100,000. Customs first adds a 1% landing charge to get the assessable value (AV), then applies each tax in this order:
| Tax | Charged on | Rate | Amount (Tk) |
|---|---|---|---|
| Assessable value | CIF + 1% landing charge | 101,000.00 | |
| Customs Duty (CD) | AV | 25% | 25,250.00 |
| Regulatory Duty (RD) | AV | 5% | 5,050.00 |
| Supplementary Duty (SD) | AV + CD + RD | 0% | 0.00 |
| Value Added Tax (VAT) | AV + CD + RD + SD | 15% | 19,695.00 |
| Advance Income Tax (AIT) | AV | 5% | 5,050.00 |
| Advance Tax (AT) | AV + CD + RD + SD | 3% | 3,939.00 |
| Total duty & taxes | 58,984.00 | ||
| Landed cost (AV + taxes) | 159,984.00 | ||
So every Tk 100 of assessable value under this code carries about Tk 58.40 in duty and taxes. AIT and AT are advance taxes: a VAT-registered importer can usually adjust AT against their VAT return, and AIT can be credited against income tax (except where it is treated as final tax for commercial imports), so the real cost to a registered importer is often lower than the TTI figure.
Add freight and insurance on the full calculator.
Bangladesh HS code 3920.91.00 sits in heading 39.20 of chapter 39 (plastics and articles thereof). The first six digits (3920.91) are the international HS sub-heading used by most countries, so a supplier's export invoice will often show the same six digits. The last two digits are Bangladesh's own national split and decide the exact rate.
If your product could fit more than one line, compare the descriptions of the related codes below. Customs assesses duty on the code that most specifically describes the goods, and a wrong declaration can lead to a re-assessment, fine and delay at Chattogram, Benapole or Dhaka airport.
| 3920.10.10 | Stretch Wrapping Film |
| 3920.10.30 | Mulch film |
| 3920.10.40 | Tarpaulin |
| 3920.10.90 | Plates..,Of Polymers Of Ethylene, Laminated.. Not Reinforced... |
| 3920.20.10 | Polymers of propylene in printed form |
| 3920.20.20 | Non-printed cast polypropylene film |
| 3920.20.90 | Other polymers of propylene(excl printed form) |
| 3920.30.00 | Plates..., Of Polymers Of Styrene, Laminated..Not Reinforced... |
| 3920.43.00 | CONTAINING BY WEIGHT NOT LESS THAN 6% OF PLASTICISERS |
| 3920.49.10 | PVC FILM & PVDC FILM FOR BLISTER PACK FOR MEDICINE |
| 3920.49.20 | Printed PVC sheet |
| 3920.49.30 | PVC film |
| 3920.49.40 | Unprinted PVC sheet |
| 3920.49.50 | PVC film |
| 3920.49.90 | Other plates...,of polymers of vinyl chloride other than not... |
| 3920.51.00 | Plates..., Of Polymethyl Methacrylate, Laminated Not Reinfor... |
| 3920.59.00 | Plates..., Of Other Acrylic Polymers, Laminated Not Reinforc... |
| 3920.61.00 | Plates..., Of Polycarbonates,Laminated Not Reinforced, Etc |
| 3920.62.10 | poly(ethylene terephthalate in printed form |
| 3920.62.90 | Other poly(ethylene terepthalate) excl printed form |
| 3920.63.10 | Unprinted polyester film in roll form |
| 3920.63.90 | Plates..., Of Unsaturated Polyesters, Laminated Not Reinforc... |
| 3920.69.10 | Other polyester in printed form |
| 3920.69.20 | Unprinted polyester film in roll form |
| 3920.69.91 | Polyester paper/Unit binder tape |
| 3920.69.99 | Other polyesters, Nes (excl. printed form) |
| 3920.71.00 | Plates..., Of Regenerated Cellulose, Laminated Not Reinforce... |
| 3920.73.00 | Plates..., Of Cellulose Acetate, Not Reinforced, Etc |
| 3920.79.00 | Plates..., Of Other Cellulose Derivatives, Not Reinforced, E... |
| 3920.92.10 | Other plastics polyamides in printed form |
Our licensed C&F team handles customs clearance at Dhaka airport and Chattogram port, including HS classification, assessment and duty payment.
Contact us Port values141, DIT Ext road, Fokirapool, Dhaka-1000
+8801531173930
info@cnfagentbd.com