HS Code 25084010
Ball clays
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 25084010 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Ball clays is classified under HS code 25084010, 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 10%, 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 39.75%, 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 25084010 in 6 of 6 months, totalling 538,341,193 kg at an assessable value of BDT 3,896,132,881. That is an average of BDT 7 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 126th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 75,971,875 kg | BDT 573,787,642 | BDT 8 |
| January 2026 | 111,506,163 kg | BDT 809,637,140 | BDT 7 |
| February 2026 | 71,922,175 kg | BDT 556,050,125 | BDT 8 |
| March 2026 | 121,100,660 kg | BDT 864,050,132 | BDT 7 |
| April 2026 | 85,604,060 kg | BDT 581,553,700 | BDT 7 |
| May 2026 | 72,236,260 kg | BDT 511,054,142 | BDT 7 |
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 39.75%, 25084010 sits below that average by 12.74 percentage points. It is the 32nd 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 21.33 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.