HS Code 68030000
Worked Slate And Articles Of Slate Or Of Agglomerated Slate
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 68030000 would be approximately BDT 159,800.00, because the Total Tax Incidence is 159.8% of the assessable value.
What these figures mean
Worked Slate And Articles Of Slate Or Of Agglomerated Slate is classified under HS code 68030000, which sits in heading 6803 (Slate, worked; and articles of slate or of agglomerated 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 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 March 2026, NBR recorded commercial imports under 68030000 in 3 of 6 months, totalling 22,008 kg at an assessable value of BDT 1,656,321. That is an average of BDT 75 per kilogram — useful as a rough check on whether a declared value looks plausible. In March 2026 it was the 3,007th largest of 4,054 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 6,480 kg | BDT 427,044 | BDT 66 |
| January 2026 | 7,618 kg | BDT 686,650 | BDT 90 |
| March 2026 | 7,910 kg | BDT 542,627 | BDT 69 |
Import figures: NBR Import Statements (IM-4 commercial), 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%, 68030000 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.