HS Code 69141000
Ceramic Articles, Nes, Of Porcelain Or China
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 69141000 would be approximately BDT 159,800.00, because the Total Tax Incidence is 159.8% of the assessable value.
What these figures mean
Ceramic Articles, Nes, Of Porcelain Or China is classified under HS code 69141000, which sits in heading 6914 (Ceramic articles; n.e.c. in chapter 69) 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 69141000 in 5 of 6 months, totalling 2,827 kg at an assessable value of BDT 542,847. That is an average of BDT 192 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,377th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 522 kg | BDT 113,784 | BDT 218 |
| January 2026 | 412 kg | BDT 61,994 | BDT 150 |
| February 2026 | 918 kg | BDT 229,807 | BDT 250 |
| March 2026 | 210 kg | BDT 52,569 | BDT 250 |
| May 2026 | 765 kg | BDT 84,693 | BDT 111 |
Bonded imports. A further 50 kg worth BDT 30,675 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 5.3% 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%, 69141000 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.