HS Code 68091900
Boards..., Of Plaster Or Compositions Based On Plaster, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 68091900 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 Or Compositions Based On Plaster, Nes is classified under HS code 68091900, 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 December 2025 and February 2026, NBR recorded commercial imports under 68091900 in 3 of 6 months, totalling 133,610 kg at an assessable value of BDT 10,080,782. That is an average of BDT 75 per kilogram — useful as a rough check on whether a declared value looks plausible. In February 2026 it was the 2,086th largest of 4,051 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 2 kg | BDT 1,504 | BDT 752 |
| January 2026 | 59,507 kg | BDT 4,776,694 | BDT 80 |
| February 2026 | 74,101 kg | BDT 5,302,584 | BDT 72 |
Bonded imports. A further 7,772 kg worth BDT 616,865 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 5.8% 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%, 68091900 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.