HS Code 25231000
Cement clinkers
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 25231000 would be approximately BDT 61,250.00, because the Total Tax Incidence is 61.25% of the assessable value.
What these figures mean
Cement clinkers is classified under HS code 25231000, which sits in heading 2523 (Portland cement, aluminous cement (ciment fondu), slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers) 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 25%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 2%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 61.25%, 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 25231000 in 6 of 6 months, totalling 10,776,685,695 kg at an assessable value of BDT 69,431,555,853. That is an average of BDT 6 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 8th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,367,338,079 kg | BDT 8,946,502,803 | BDT 7 |
| January 2026 | 1,818,043,951 kg | BDT 11,916,967,009 | BDT 7 |
| February 2026 | 1,731,252,818 kg | BDT 11,319,631,291 | BDT 7 |
| March 2026 | 2,125,856,480 kg | BDT 13,913,395,632 | BDT 7 |
| April 2026 | 2,339,548,908 kg | BDT 14,286,591,825 | BDT 6 |
| May 2026 | 1,394,645,459 kg | BDT 9,048,467,293 | BDT 6 |
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 61.25%, 25231000 sits above that average by 8.76 percentage points. It is the 26th 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 0.17 points.
Within heading 2523 alone, rates run from 61.25% to 96.1% 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.
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.