HS Code 25169010
Boulder stone
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 25169010 would be approximately BDT 46,490.00, because the Total Tax Incidence is 46.49% of the assessable value.
What these figures mean
Boulder stone is classified under HS code 25169010, which sits in heading 2516 (Granite, porphyry, basalt, sandstone, other monumental and building stone, whether or not roughly trimmed, cut, by sawing etc, into blocks or slabs of a rectangular (including square) shape) 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 10%, 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 46.49%, 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 25169010 in 6 of 6 months, totalling 2,980,541,374 kg at an assessable value of BDT 5,325,360,999. That is an average of BDT 2 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 117th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 532,782,607 kg | BDT 1,078,041,669 | BDT 2 |
| January 2026 | 570,322,375 kg | BDT 1,132,355,377 | BDT 2 |
| February 2026 | 474,738,832 kg | BDT 954,159,033 | BDT 2 |
| March 2026 | 431,808,790 kg | BDT 842,735,388 | BDT 2 |
| April 2026 | 556,167,740 kg | BDT 754,781,342 | BDT 1 |
| May 2026 | 414,721,030 kg | BDT 563,288,190 | BDT 1 |
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 46.49%, 25169010 sits below that average by 6 percentage points. It is the 28th 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 14.59 points.
Within heading 2516 alone, rates run from 46.49% to 135.91% across 5 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.
This line carries supplementary duty of 10%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.