HS Code 25251000
Crude Mica And Mica Rifted Into Sheets Or Splittings
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 25251000 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Crude Mica And Mica Rifted Into Sheets Or Splittings is classified under HS code 25251000, which sits in heading 2525 (Mica, including splittings; mica waste) 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 25251000 in 5 of 6 months, totalling 100,003 kg at an assessable value of BDT 1,253,067. That is an average of BDT 13 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 4,025th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 0 kg | BDT 2,483 | — |
| January 2026 | 100,000 kg | BDT 876,476 | BDT 9 |
| February 2026 | 1 kg | BDT 626 | BDT 626 |
| March 2026 | 1 kg | BDT 372,866 | BDT 372,866 |
| May 2026 | 1 kg | BDT 616 | BDT 616 |
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 33.63%, 25251000 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.
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.