HS Code 68051000
NATURAL OR ARTIFICIAL ABRASIVE POWDER OR GRAIN..,ON A BASE OF WOVEN TEXTILE FABRIC ON
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 68051000 would be approximately BDT 45,880.00, because the Total Tax Incidence is 45.88% of the assessable value.
What these figures mean
NATURAL OR ARTIFICIAL ABRASIVE POWDER OR GRAIN..,ON A BASE OF WOVEN TEXTILE FABRIC ON is classified under HS code 68051000, which sits in heading 6805 (Abrasive powder or grain; natural or artificial, on a base of textile material, of paper, paperboard or of other material, whether or not cut to shape or sewn or otherwise made up) 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 15%, 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 45.88%, 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 68051000 in 6 of 6 months, totalling 365,234 kg at an assessable value of BDT 206,414,237. That is an average of BDT 565 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,104th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 87,824 kg | BDT 49,492,545 | BDT 564 |
| January 2026 | 51,246 kg | BDT 38,616,984 | BDT 754 |
| February 2026 | 29,513 kg | BDT 15,334,331 | BDT 520 |
| March 2026 | 79,824 kg | BDT 53,061,713 | BDT 665 |
| April 2026 | 66,931 kg | BDT 27,933,556 | BDT 417 |
| May 2026 | 49,896 kg | BDT 21,975,108 | BDT 440 |
Bonded imports. A further 930 kg worth BDT 3,575,381 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 1.7% 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 45.88%, 68051000 sits below that average by 33.09 percentage points. It is the 35th 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 15.2 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.