HS Code 68132010
Friction material and articles containing asbestos Unfinished
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 68132010 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Friction material and articles containing asbestos Unfinished is classified under HS code 68132010, which sits in heading 6813 (Friction material and articles thereof (e.g. sheets, rolls, strips, segments, discs, washers, pads) not mounted; for brakes, clutches or the like, with a basis of asbestos, other mineral substances, or cellulose) 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 5%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 33.63%, 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 April 2026, NBR recorded commercial imports under 68132010 in 4 of 6 months, totalling 28,157 kg at an assessable value of BDT 5,132,039. That is an average of BDT 182 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 3,526th largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 272 kg | BDT 67,858 | BDT 249 |
| January 2026 | 1,954 kg | BDT 489,391 | BDT 250 |
| February 2026 | 25,138 kg | BDT 4,499,485 | BDT 179 |
| April 2026 | 793 kg | BDT 75,305 | BDT 95 |
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 33.63%, 68132010 sits below that average by 45.34 percentage points. It is the 52nd most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is cheaper than the typical import by 27.45 points.
Within heading 6813 alone, rates run from 33.63% to 45.88% across 4 lines. Classification inside a single heading can change the bill substantially, so confirm the eight-digit code rather than working from the four-digit heading.
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.