HS Code 68022990
Silex/lining/abrasive/polishing disc imported by other than VAT regi.ceramic prod
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 68022990 would be approximately BDT 159,800.00, because the Total Tax Incidence is 159.8% of the assessable value.
What these figures mean
Silex/lining/abrasive/polishing disc imported by other than VAT regi.ceramic prod is classified under HS code 68022990, 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
Between December 2025 and May 2026, NBR recorded commercial imports under 68022990 in 6 of 6 months, totalling 12,003 kg at an assessable value of BDT 1,504,526. That is an average of BDT 125 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,178th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 2,977 kg | BDT 280,221 | BDT 94 |
| January 2026 | 1,926 kg | BDT 144,695 | BDT 75 |
| February 2026 | 2,054 kg | BDT 172,289 | BDT 84 |
| March 2026 | 607 kg | BDT 655,270 | BDT 1,080 |
| April 2026 | 1,492 kg | BDT 73,253 | BDT 49 |
| May 2026 | 2,947 kg | BDT 178,798 | BDT 61 |
Bonded imports. A further 1,400 kg worth BDT 2,118,094 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 58.5% 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 159.8%, 68022990 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.