HS Heading 2805
Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury
5 tariff lines in this heading, within chapter 28 (Inorganic chemicals; compounds of precious metals, rare-earth metals, radioactive elements or isotopes). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 28051100 | Sodium | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
| 28051200 | CALCIUM | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
| 28051900 | Alkali Metals (Excl. Sodium) | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
| 28053000 | Rare-Earth Metals, Scandium And Yttrium | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
| 28054000 | Mercury | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 167,227,449 (110,961 kg) under this heading, across 5 of its 5 tariff lines.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 3 | 39,306 kg | BDT 66,416,754 |
| January 2026 | 2 | 29,301 kg | BDT 58,420,666 |
| February 2026 | 2 | 10,551 kg | BDT 13,140,862 |
| March 2026 | 3 | 23,590 kg | BDT 20,059,170 |
| April 2026 | 3 | 3,211 kg | BDT 4,273,063 |
| May 2026 | 2 | 5,002 kg | BDT 4,916,934 |
The largest lines by assessable value in May 2026:
Bonded imports. A further BDT 4,011,990 (40,647 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 2.3% of the total value imported under this heading.
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.