HS Code 68010000
Setts, Curbstones And Flagstones, Of Natural Stone (Except Slate)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 68010000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Setts, Curbstones And Flagstones, Of Natural Stone (Except Slate) is classified under HS code 68010000, which sits in heading 6801 (Stone; setts, curbstones and flagstones, of natural stone (except slate)) of chapter 68 (Articles of stone, plaster, cement, asbestos, mica or similar materials).
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 February 2026 and March 2026, NBR recorded commercial imports under 68010000 in 2 of 6 months, totalling 71 kg at an assessable value of BDT 42,558. That is an average of BDT 599 per kilogram — useful as a rough check on whether a declared value looks plausible. In March 2026 it was the 3,834th largest of 4,054 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| February 2026 | 56 kg | BDT 35,049 | BDT 626 |
| March 2026 | 15 kg | BDT 7,509 | BDT 501 |
Bonded imports. A further 275 kg worth BDT 74,503 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 63.6% 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 68 contains 54 tariff lines, averaging 78.97%. At 39.75%, 68010000 sits below that average by 39.22 percentage points. It is the 41st 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.
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.