HS Code 25070010
Kaolin/China clays
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 25070010 would be approximately BDT 45,880.00, because the Total Tax Incidence is 45.88% of the assessable value.
What these figures mean
Kaolin/China clays is classified under HS code 25070010, which sits in heading 2507 (Kaolin and other kaolinic clays; whether or not calcined) 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 15%, 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 45.88%, 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 25070010 in 6 of 6 months, totalling 44,977,791 kg at an assessable value of BDT 1,225,564,904. That is an average of BDT 27 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 372nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 9,251,125 kg | BDT 282,712,861 | BDT 31 |
| January 2026 | 11,314,426 kg | BDT 297,148,171 | BDT 26 |
| February 2026 | 5,997,750 kg | BDT 190,169,590 | BDT 32 |
| March 2026 | 6,263,210 kg | BDT 188,970,362 | BDT 30 |
| April 2026 | 5,471,620 kg | BDT 137,697,882 | BDT 25 |
| May 2026 | 6,679,660 kg | BDT 128,866,038 | BDT 19 |
Bonded imports. A further 56,000 kg worth BDT 1,910,194 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 0.2% 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 45.88%, 25070010 sits below that average by 6.61 percentage points. It is the 30th 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 15.2 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.