HS Code 69059000
Ceramic Chimney-Pots... And Ceramic Constructional Goods,Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 69059000 would be approximately BDT 80,180.00, because the Total Tax Incidence is 80.18% of the assessable value.
What these figures mean
Ceramic Chimney-Pots... And Ceramic Constructional Goods,Nes is classified under HS code 69059000, which sits in heading 6905 (Roofing tiles, chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods) of chapter 69 (Ceramic products).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 10%, 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 80.18%, 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 69059000 in 4 of 6 months, totalling 851 kg at an assessable value of BDT 1,327,132. That is an average of BDT 1,559 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 3,233rd largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 28 kg | BDT 974,953 | BDT 34,820 |
| January 2026 | 12 kg | BDT 2,945 | BDT 245 |
| March 2026 | 198 kg | BDT 74,349 | BDT 376 |
| April 2026 | 613 kg | BDT 274,885 | BDT 448 |
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 69 contains 37 tariff lines, averaging 86.42%. At 80.18%, 69059000 sits below that average by 6.24 percentage points. It is the 15th 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 19.1 points.
This line carries supplementary duty of 10%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.