HS Code 68114000
Articles of asbestos-cement, of cellulose fibre-cement or the like. Containing
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 68114000 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 asbestos-cement, of cellulose fibre-cement or the like. Containing is classified under HS code 68114000, which sits in heading 6811 (Asbestos-cement, of cellulose fibre-cement or the like) 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 68114000 in 4 of 6 months, totalling 101,172 kg at an assessable value of BDT 3,170,001. That is an average of BDT 31 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,287th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,460 kg | BDT 284,968 | BDT 195 |
| February 2026 | 150 kg | BDT 91,369 | BDT 609 |
| March 2026 | 547 kg | BDT 330,548 | BDT 604 |
| May 2026 | 99,015 kg | BDT 2,463,116 | BDT 25 |
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%, 68114000 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.