HS Code 68053000
Natural Or Artificial Abrasive Powder/Grain, On A Base Of Materials, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 68053000 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/Grain, On A Base Of Materials, Nes is classified under HS code 68053000, 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 68053000 in 6 of 6 months, totalling 324,430 kg at an assessable value of BDT 203,032,092. That is an average of BDT 626 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,308th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 75,144 kg | BDT 49,703,361 | BDT 661 |
| January 2026 | 84,112 kg | BDT 55,367,786 | BDT 658 |
| February 2026 | 26,125 kg | BDT 18,188,655 | BDT 696 |
| March 2026 | 50,229 kg | BDT 38,994,732 | BDT 776 |
| April 2026 | 47,259 kg | BDT 24,847,793 | BDT 526 |
| May 2026 | 41,561 kg | BDT 15,929,765 | BDT 383 |
Bonded imports. A further 1,440 kg worth BDT 7,265,183 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 3.5% 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 45.88%, 68053000 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.