HS Code 68022300
Granite, Cut/Sawn, With Flat/Even Surface
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 68022300 would be approximately BDT 159,800.00, because the Total Tax Incidence is 159.8% of the assessable value.
What these figures mean
Granite, Cut/Sawn, With Flat/Even Surface is classified under HS code 68022300, which sits in heading 6802 (Monumental or building stone, worked (except slate) and articles thereof (not of heading no. 6801) mosaic cubes etc., of natural stone including slate; artificially coloured granules of natural stone) 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 25%, Supplementary Duty of 60%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 159.8%, 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
NBR recorded no commercial imports under 68022300 between December 2025 and May 2026. That is not unusual — roughly a third of the 7,469 lines in the schedule saw no commercial import in that window. Goods may still have entered under a bonded-warehouse regime, or been declared under a neighbouring code.
Bonded imports. A further 743,468 kg worth BDT 34,243,739 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. That is 100.0% of everything imported under this code. In practice this line is an export input rather than a product entering the domestic market, so the duty rates above apply to only a small fraction of the trade.
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 159.8%, 68022300 sits above that average by 80.83 percentage points. It is the 1st most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 98.72 points.
This line carries supplementary duty of 60%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.