HS Code 25041000
Natural Graphite In Powder Or In Flakes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 25041000 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Natural Graphite In Powder Or In Flakes is classified under HS code 25041000, which sits in heading 2504 (Graphite; natural) of chapter 25 (Salt; sulphur; earths and stone; plastering materials, lime and cement).
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 25041000 in 6 of 6 months, totalling 211,140 kg at an assessable value of BDT 24,039,594. That is an average of BDT 114 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,006th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 25,200 kg | BDT 2,144,903 | BDT 85 |
| January 2026 | 83,360 kg | BDT 10,672,578 | BDT 128 |
| February 2026 | 27,000 kg | BDT 2,622,619 | BDT 97 |
| March 2026 | 5,280 kg | BDT 985,336 | BDT 187 |
| April 2026 | 31,300 kg | BDT 3,300,445 | BDT 105 |
| May 2026 | 39,000 kg | BDT 4,313,713 | BDT 111 |
Bonded imports. A further 2,048 kg worth BDT 394,322 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 1.6% 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 25 contains 79 tariff lines, averaging 52.49%. At 33.63%, 25041000 sits below that average by 18.86 percentage points. It is the 43rd 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.