HS Code 68080000
Panels, Boards..., Of Wood Waste, Etc, Agglomerated With Cement, Etc
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 68080000 would be approximately BDT 118,150.00, because the Total Tax Incidence is 118.15% of the assessable value.
What these figures mean
Panels, Boards..., Of Wood Waste, Etc, Agglomerated With Cement, Etc is classified under HS code 68080000, which sits in heading 6808 (Panels, boards, tiles, blocks and the like; of vegetable fibre, of straw, shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders) 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 20%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 20% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 118.15%, 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 68080000 in 6 of 6 months, totalling 1,235,658 kg at an assessable value of BDT 81,932,429. That is an average of BDT 66 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,009th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 79,313 kg | BDT 7,853,884 | BDT 99 |
| January 2026 | 210,442 kg | BDT 19,210,242 | BDT 91 |
| February 2026 | 47,832 kg | BDT 4,411,747 | BDT 92 |
| March 2026 | 213,948 kg | BDT 18,731,518 | BDT 88 |
| April 2026 | 575,896 kg | BDT 27,430,206 | BDT 48 |
| May 2026 | 108,227 kg | BDT 4,294,832 | BDT 40 |
Bonded imports. A further 78,507 kg worth BDT 9,865,264 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 10.7% 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 118.15%, 68080000 sits above that average by 39.18 percentage points. It is the 12th 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 57.07 points.
This line carries supplementary duty of 20%. 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.