HS Code 68101910
Railway Sleepers
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 68101910 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Railway Sleepers is classified under HS code 68101910, which sits in heading 6810 (Cement, concrete or artificial stone; whether or not reinforced, 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 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 64.25%, 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 68101910 in 6 of 6 months, totalling 9,138,367 kg at an assessable value of BDT 223,128,244. That is an average of BDT 24 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 989th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,314,040 kg | BDT 32,752,171 | BDT 25 |
| January 2026 | 1,462,620 kg | BDT 36,664,968 | BDT 25 |
| February 2026 | 3,073,169 kg | BDT 77,625,624 | BDT 25 |
| March 2026 | 1,893,418 kg | BDT 47,498,024 | BDT 25 |
| April 2026 | 103,500 kg | BDT 1,810,434 | BDT 17 |
| May 2026 | 1,291,620 kg | BDT 26,777,023 | BDT 21 |
Import figures: NBR Import Statements (IM-4 commercial), 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 64.25%, 68101910 sits below that average by 14.72 percentage points. It is the 16th 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 3.17 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.