HS Code 28365000
Calcium Carbonate
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 28365000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Calcium Carbonate is classified under HS code 28365000, which sits in heading 2836 (Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate) 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 28365000 in 6 of 6 months, totalling 90,551,155 kg at an assessable value of BDT 2,566,515,162. That is an average of BDT 28 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 150th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 18,469,704 kg | BDT 589,371,439 | BDT 32 |
| January 2026 | 11,229,056 kg | BDT 428,994,625 | BDT 38 |
| February 2026 | 11,566,969 kg | BDT 405,034,719 | BDT 35 |
| March 2026 | 8,514,707 kg | BDT 317,029,037 | BDT 37 |
| April 2026 | 24,237,099 kg | BDT 416,768,385 | BDT 17 |
| May 2026 | 16,533,620 kg | BDT 409,316,957 | BDT 25 |
Bonded imports. A further 505,217 kg worth BDT 16,392,378 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 0.6% 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%, 28365000 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 2836 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.