HS Code 68109900
Articles Of Cement, Concrete Or Artificial Stone, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 68109900 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Articles Of Cement, Concrete Or Artificial Stone, Nes is classified under HS code 68109900, 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 68109900 in 6 of 6 months, totalling 1,388,788 kg at an assessable value of BDT 54,727,012. That is an average of BDT 39 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,221st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,094,312 kg | BDT 35,434,657 | BDT 32 |
| January 2026 | 6,830 kg | BDT 566,498 | BDT 83 |
| February 2026 | 119,449 kg | BDT 8,995,939 | BDT 75 |
| March 2026 | 57,980 kg | BDT 4,594,035 | BDT 79 |
| April 2026 | 50,521 kg | BDT 2,329,610 | BDT 46 |
| May 2026 | 59,696 kg | BDT 2,806,273 | BDT 47 |
Bonded imports. A further 47,798,759 kg worth BDT 444,289,474 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 89.0% 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 64.25%, 68109900 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.