HS Code 69099000
Ceramic (Agricultural) Troughs, Tubs...; Ceramic Pot, Jars..., Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 69099000 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Ceramic (Agricultural) Troughs, Tubs...; Ceramic Pot, Jars..., Nes is classified under HS code 69099000, which sits in heading 6909 (Ceramic ware for laboratory, chemical, other technical uses; ceramic troughs, tubs, similar receptacles used in agriculture; ceramic pots, jars and similar used in the conveyance or packing of goods) of chapter 69 (Ceramic products).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 5%, 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 33.63%, 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 69099000 in 6 of 6 months, totalling 2,833 kg at an assessable value of BDT 2,259,007. That is an average of BDT 797 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,554th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 22 kg | BDT 912,016 | BDT 41,455 |
| January 2026 | 55 kg | BDT 175,871 | BDT 3,198 |
| February 2026 | 19 kg | BDT 283,287 | BDT 14,910 |
| March 2026 | 1,552 kg | BDT 520,195 | BDT 335 |
| April 2026 | 882 kg | BDT 333,731 | BDT 378 |
| May 2026 | 303 kg | BDT 33,907 | BDT 112 |
Bonded imports. A further 2 kg worth BDT 32,378 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 1.4% 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 33.63%, 69099000 sits below that average by 52.79 percentage points. It is the 25th 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 27.45 points.
Within heading 6909 alone, rates run from 28.73% to 33.63% across 5 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.