HS Code 68138900
Friction material and articles thereof ..not Containing asbestos Excl. Brake l
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 68138900 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 Excl. Brake l is classified under HS code 68138900, 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 68138900 in 6 of 6 months, totalling 13,679 kg at an assessable value of BDT 17,048,521. That is an average of BDT 1,246 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,282nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 3,918 kg | BDT 4,201,442 | BDT 1,072 |
| January 2026 | 1,383 kg | BDT 670,251 | BDT 485 |
| February 2026 | 786 kg | BDT 359,472 | BDT 457 |
| March 2026 | 11 kg | BDT 5,675 | BDT 516 |
| April 2026 | 1,670 kg | BDT 9,315,414 | BDT 5,578 |
| May 2026 | 5,911 kg | BDT 2,496,267 | BDT 422 |
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 45.88%, 68138900 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.