HS Code 25171010
Flint/grinding pebbles
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 25171010 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Flint/grinding pebbles is classified under HS code 25171010, which sits in heading 2517 (Pebbles, gravel, crushed stone for concrete aggregates for road or railway ballast, shingle or flint; macadam of slag, dross etc tarred granules, chippings, powder of stones of heading no. 2515 and 2516) 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 25171010 in 6 of 6 months, totalling 82,772 kg at an assessable value of BDT 2,883,933. That is an average of BDT 35 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,786th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 13 kg | BDT 6,109 | BDT 470 |
| January 2026 | 10,385 kg | BDT 536,092 | BDT 52 |
| February 2026 | 2,600 kg | BDT 130,341 | BDT 50 |
| March 2026 | 2,750 kg | BDT 137,682 | BDT 50 |
| April 2026 | 25,024 kg | BDT 1,375,477 | BDT 55 |
| May 2026 | 42,000 kg | BDT 698,232 | BDT 17 |
Bonded imports. A further 14 kg worth BDT 3,559 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 0.1% 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 33.63%, 25171010 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 2517 alone, rates run from 33.63% to 80.18% across 6 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.