HS Code 25174900
GRANULES, CHIPPINGS AND POWDER, OF STONES OF HEADING 2515 OR 2516..,EXCL. MARBLE
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 25174900 would be approximately BDT 80,180.00, because the Total Tax Incidence is 80.18% of the assessable value.
What these figures mean
GRANULES, CHIPPINGS AND POWDER, OF STONES OF HEADING 2515 OR 2516..,EXCL. MARBLE is classified under HS code 25174900, 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 30%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 80.18%, 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 25174900 in 6 of 6 months, totalling 146,446,239 kg at an assessable value of BDT 1,782,371,923. That is an average of BDT 12 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 683rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 20,055,219 kg | BDT 301,151,786 | BDT 15 |
| January 2026 | 28,840,989 kg | BDT 378,288,126 | BDT 13 |
| February 2026 | 29,296,200 kg | BDT 438,563,241 | BDT 15 |
| March 2026 | 26,548,163 kg | BDT 398,419,666 | BDT 15 |
| April 2026 | 34,070,176 kg | BDT 214,396,463 | BDT 6 |
| May 2026 | 7,635,492 kg | BDT 51,552,641 | BDT 7 |
Bonded imports. A further 200 kg worth BDT 99,886 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 0.0% 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 80.18%, 25174900 sits above that average by 27.69 percentage points. It is the 13th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 19.1 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.
This line carries supplementary duty of 30%. 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.