HS Code 68091100
Boards..., Of Plaster..., Reinforced With Paper Or Paperboard Only
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 68091100 would be approximately BDT 118,150.00, because the Total Tax Incidence is 118.15% of the assessable value.
What these figures mean
Boards..., Of Plaster..., Reinforced With Paper Or Paperboard Only is classified under HS code 68091100, which sits in heading 6809 (Plaster or compositions based on plaster; articles thereof) 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 March 2026 and May 2026, NBR recorded commercial imports under 68091100 in 3 of 6 months, totalling 44,830 kg at an assessable value of BDT 2,519,388. That is an average of BDT 56 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,221st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| March 2026 | 12,100 kg | BDT 1,599,255 | BDT 132 |
| April 2026 | 30,980 kg | BDT 769,280 | BDT 25 |
| May 2026 | 1,750 kg | BDT 150,853 | BDT 86 |
Bonded imports. A further 21,400 kg worth BDT 1,065,070 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 29.7% 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%, 68091100 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.