HS Code 68043000
Hand Sharpening Or Polishing Stones
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 68043000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Hand Sharpening Or Polishing Stones is classified under HS code 68043000, which sits in heading 6804 (Millstones, grindstones, grinding wheels, etc without frameworks, for grinding, sharpening, polishing, etc and parts thereof, natural stone, agglomerated natural or artificial abrasives or of ceramics) 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 December 2025 and May 2026, NBR recorded commercial imports under 68043000 in 6 of 6 months, totalling 683,166 kg at an assessable value of BDT 94,870,362. That is an average of BDT 139 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,363rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 140,614 kg | BDT 21,757,791 | BDT 155 |
| January 2026 | 57,400 kg | BDT 8,642,719 | BDT 151 |
| February 2026 | 145,722 kg | BDT 19,910,788 | BDT 137 |
| March 2026 | 71,869 kg | BDT 12,770,259 | BDT 178 |
| April 2026 | 150,658 kg | BDT 17,371,725 | BDT 115 |
| May 2026 | 116,903 kg | BDT 14,417,080 | BDT 123 |
Bonded imports. A further 5,359 kg worth BDT 14,413,318 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 13.2% 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%, 68043000 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.