HS Code 69109000
Ceramic Sinks, Wash Basins, Baths... And Other Sanitary Fixtures, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 69109000 would be approximately BDT 159,800.00, because the Total Tax Incidence is 159.8% of the assessable value.
What these figures mean
Ceramic Sinks, Wash Basins, Baths... And Other Sanitary Fixtures, Nes is classified under HS code 69109000, which sits in heading 6910 (Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures) of chapter 69 (Ceramic products).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 60%, 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 159.8%, 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 69109000 in 6 of 6 months, totalling 2,025,816 kg at an assessable value of BDT 188,928,426. That is an average of BDT 93 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,287th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 377,110 kg | BDT 37,475,145 | BDT 99 |
| January 2026 | 314,293 kg | BDT 30,345,995 | BDT 97 |
| February 2026 | 378,325 kg | BDT 37,679,126 | BDT 100 |
| March 2026 | 450,630 kg | BDT 42,660,464 | BDT 95 |
| April 2026 | 299,358 kg | BDT 24,165,997 | BDT 81 |
| May 2026 | 206,100 kg | BDT 16,601,699 | BDT 81 |
Bonded imports. A further 3,747 kg worth BDT 713,584 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 0.4% 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 159.8%, 69109000 sits above that average by 73.38 percentage points. It is the 1st 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 98.72 points.
This line carries supplementary duty of 60%. 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.