HS Code 28259000
Other Inorganic Bases; Other Metal Oxides, Hydroxides And Peroxides, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 28259000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Other Inorganic Bases; Other Metal Oxides, Hydroxides And Peroxides, Nes is classified under HS code 28259000, which sits in heading 2825 (Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides) of chapter 28 (Inorganic chemicals; compounds of precious metals, rare-earth metals, radioactive elements or isotopes).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 10%, 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 39.75%, 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 28259000 in 6 of 6 months, totalling 15,003 kg at an assessable value of BDT 5,959,279. That is an average of BDT 397 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,946th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,250 kg | BDT 276,930 | BDT 222 |
| January 2026 | 2,400 kg | BDT 3,454,159 | BDT 1,439 |
| February 2026 | 0 kg | BDT 5,252 | — |
| March 2026 | 200 kg | BDT 1,649,629 | BDT 8,248 |
| April 2026 | 3,002 kg | BDT 147,127 | BDT 49 |
| May 2026 | 8,151 kg | BDT 426,182 | BDT 52 |
Bonded imports. A further 177,040 kg worth BDT 5,433,439 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 47.7% 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 28 contains 200 tariff lines, averaging 38.13%. At 39.75%, 28259000 sits above that average by 1.62 percentage points. It is the 12th 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 21.33 points.
Within heading 2825 alone, rates run from 33.63% to 39.75% across 9 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.