HS Code 25084090
Other Clays, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 25084090 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Other Clays, Nes is classified under HS code 25084090, 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 25084090 in 6 of 6 months, totalling 24,237,652 kg at an assessable value of BDT 159,571,739. 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 2,161st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 2,791 kg | BDT 253,045 | BDT 91 |
| January 2026 | 4,738,989 kg | BDT 32,347,690 | BDT 7 |
| February 2026 | 14,138,683 kg | BDT 90,083,905 | BDT 6 |
| March 2026 | 5,255,500 kg | BDT 33,324,003 | BDT 6 |
| April 2026 | 33,427 kg | BDT 393,187 | BDT 12 |
| May 2026 | 68,262 kg | BDT 3,169,909 | BDT 46 |
Bonded imports. A further 17,335 kg worth BDT 1,983,285 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 1.2% 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 39.75%, 25084090 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.