HS Heading 9401
Seats (not those of heading no. 9402), whether or not convertible into beds and parts thereof
17 tariff lines in this heading, within chapter 94 (Furniture; bedding, mattresses, cushions; luminaires and lighting fittings; illuminated signs; prefabricated buildings). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 94011000 | Seats Of A Kind Used For Aircraft | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 94012010 | SEATS OF KIND USED FOR MOTORCYLE | 25 | 20 | 15 | 5 | 5 | 7.5 | 96.1% |
| 94012090 | SEATS OF KIND USED FOR OTHER THAN MOTORCYCLE | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 94013100 | Swivel seats with variable height adjustment : of wood | 25 | 45 | 15 | 5 | 0 | 7.5 | 127.03% |
| 94013900 | Swivel seats with variable height adjustment :OTHER | 25 | 45 | 15 | 5 | 5 | 7.5 | 135.91% |
| 94014100 | Seats other than garden seats or camping equipment, convertible into beds : Of wood | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 94014900 | Seats other than garden seats or camping equipment, convertible into beds : OTHER | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 94015200 | Seats of cane, osier, bamboo or similar materials : Of bamboo | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 94015300 | Seats of cane, osier, bamboo or similar materials : Of rattan | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 94015900 | Seats of cane, osier or similar materials : Excl bamboo or rattan | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 94016100 | Upholstered Seats, With Wooden Frames | 25 | 45 | 15 | 5 | 5 | 7.5 | 135.91% |
| 94016900 | Seats With Wooden Frames, Not Upholstered | 25 | 45 | 15 | 5 | 5 | 7.5 | 135.91% |
| 94017100 | Upholstered Seats, With Metal Frames | 25 | 45 | 15 | 5 | 5 | 7.5 | 135.91% |
| 94017900 | Seats With Metal Frames, Not Upholstered | 25 | 45 | 15 | 5 | 5 | 7.5 | 135.91% |
| 94018000 | Seats, Nes | 25 | 45 | 15 | 5 | 5 | 7.5 | 135.91% |
| 94019100 | Seats (Other Then 94.02) Whether or not cnvrt. into beds, and parts :Parts: of wood | 25 | 10 | 15 | 5 | 5 | 7.5 | 80.18% |
| 94019900 | Seats (Other Then 94.02) Whether or not cnvrt. into beds, and parts :Parts : others | 25 | 10 | 15 | 5 | 5 | 7.5 | 80.18% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 994,076,300 (2,090,927 kg) under this heading, across 15 of its 17 tariff lines. The remaining 2 recorded no commercial import in that window.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 12 | 344,139 kg | BDT 166,643,480 |
| January 2026 | 10 | 422,956 kg | BDT 208,491,507 |
| February 2026 | 11 | 377,611 kg | BDT 172,604,919 |
| March 2026 | 12 | 318,692 kg | BDT 165,060,593 |
| April 2026 | 11 | 370,907 kg | BDT 179,446,877 |
| May 2026 | 14 | 256,622 kg | BDT 101,828,924 |
The largest lines by assessable value in May 2026:
- 94019900 — Seats (Other Then 94.02) Whether or not cnvrt. into beds, and parts :Parts : others — BDT 41,466,232
- 94012090 — SEATS OF KIND USED FOR OTHER THAN MOTORCYCLE — BDT 20,965,524
- 94012010 — SEATS OF KIND USED FOR MOTORCYLE — BDT 15,098,665
- 94018000 — Seats, Nes — BDT 9,759,061
- 94017900 — Seats With Metal Frames, Not Upholstered — BDT 6,227,948
Bonded imports. A further BDT 265,267,323 (73,981 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 21.1% of the total value imported under this heading.
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.