HS Code 69060000
Ceramic Pipes, Conduits, Guttering And Pipe Fittings
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 69060000 would be approximately BDT 80,180.00, because the Total Tax Incidence is 80.18% of the assessable value.
What these figures mean
Ceramic Pipes, Conduits, Guttering And Pipe Fittings is classified under HS code 69060000, which sits in heading 6906 (Ceramic pipes, conduits, guttering and pipe fittings) 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 February 2026, NBR recorded commercial imports under 69060000 in 3 of 6 months, totalling 47,333 kg at an assessable value of BDT 11,971,940. That is an average of BDT 253 per kilogram — useful as a rough check on whether a declared value looks plausible. In February 2026 it was the 3,486th largest of 4,051 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 46,748 kg | BDT 11,630,809 | BDT 249 |
| January 2026 | 521 kg | BDT 249,678 | BDT 479 |
| February 2026 | 64 kg | BDT 91,453 | BDT 1,429 |
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%, 69060000 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.