HS Code 69039090
Refactory Ceramic Goods, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 69039090 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Refactory Ceramic Goods, Nes is classified under HS code 69039090, which sits in heading 6903 (Ceramic goods; (e.g. retorts, crucibles, muffles, nozzles, plugs, supports cupels, tubes, pipes, sheaths, rods and slide gates) excluding those of siliceous fossil meals or of similar siliceous earths) of chapter 69 (Ceramic products).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 10%, 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 39.75%, 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 69039090 in 6 of 6 months, totalling 50,807 kg at an assessable value of BDT 42,768,506. That is an average of BDT 842 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,656th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 10,464 kg | BDT 11,756,696 | BDT 1,124 |
| January 2026 | 9,563 kg | BDT 5,088,425 | BDT 532 |
| February 2026 | 1,849 kg | BDT 6,703,699 | BDT 3,626 |
| March 2026 | 6,741 kg | BDT 3,438,657 | BDT 510 |
| April 2026 | 14,594 kg | BDT 7,204,089 | BDT 494 |
| May 2026 | 7,596 kg | BDT 8,576,940 | BDT 1,129 |
Bonded imports. A further 0 kg worth BDT 751 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 0.0% 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 69 contains 37 tariff lines, averaging 86.42%. At 39.75%, 69039090 sits below that average by 46.67 percentage points. It is the 20th 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 21.33 points.
Within heading 6903 alone, rates run from 28.73% to 39.75% across 9 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.