HS Code 68138100
Friction material and articles thereof ..not Containing asbestos Brake linings
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 68138100 would be approximately BDT 45,880.00, because the Total Tax Incidence is 45.88% of the assessable value.
What these figures mean
Friction material and articles thereof ..not Containing asbestos Brake linings is classified under HS code 68138100, 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 15%, 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 45.88%, 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 68138100 in 6 of 6 months, totalling 923,631 kg at an assessable value of BDT 194,123,905. That is an average of BDT 210 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 919th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 159,437 kg | BDT 34,164,205 | BDT 214 |
| January 2026 | 174,785 kg | BDT 39,787,945 | BDT 228 |
| February 2026 | 150,206 kg | BDT 33,771,020 | BDT 225 |
| March 2026 | 133,925 kg | BDT 29,585,344 | BDT 221 |
| April 2026 | 150,538 kg | BDT 26,394,025 | BDT 175 |
| May 2026 | 154,740 kg | BDT 30,421,366 | BDT 197 |
Bonded imports. A further 298 kg worth BDT 1,083,952 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 0.6% 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 45.88%, 68138100 sits below that average by 33.09 percentage points. It is the 35th 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 15.2 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.