HS Code 25083000
Fire-Clay
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 25083000 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Fire-Clay is classified under HS code 25083000, which sits in heading 2508 (Clays; (not including expanded clays of heading no. 6806), andalusite kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earth) 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 25083000 in 6 of 6 months, totalling 806,683 kg at an assessable value of BDT 25,612,620. That is an average of BDT 32 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,911th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 96,068 kg | BDT 8,998,588 | BDT 94 |
| January 2026 | 44,000 kg | BDT 498,217 | BDT 11 |
| February 2026 | 103,014 kg | BDT 1,749,050 | BDT 17 |
| March 2026 | 139,600 kg | BDT 10,109,073 | BDT 72 |
| April 2026 | 374,000 kg | BDT 3,776,811 | BDT 10 |
| May 2026 | 50,001 kg | BDT 480,881 | BDT 10 |
Import figures: NBR Import Statements (IM-4 commercial), 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%, 25083000 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.
Within heading 2508 alone, rates run from 33.63% to 39.75% 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.