HS Code 26203000
Ash And Residues Containing Mainly Copper
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 26203000 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Ash And Residues Containing Mainly Copper is classified under HS code 26203000, which sits in heading 2620 (Slag, ash and residues; (not from the manufacture of iron or steel) containing metals, arsenic or their compounds) of chapter 26 (Ores, slag and ash).
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 March 2026 and March 2026, NBR recorded commercial imports under 26203000 in 1 of 6 months, totalling 26,000 kg at an assessable value of BDT 646,953. That is an average of BDT 25 per kilogram — useful as a rough check on whether a declared value looks plausible. In March 2026 it was the 2,953rd largest of 4,054 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| March 2026 | 26,000 kg | BDT 646,953 | BDT 25 |
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 26 contains 40 tariff lines, averaging 33.11%. At 33.63%, 26203000 sits above that average by 0.52 percentage points. It is the 3rd 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 2620 alone, rates run from 33.63% to 39.75% across 10 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.