HS Heading 9614
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof
1 tariff line in this heading, within chapter 96 (Miscellaneous manufactured articles). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 96140000 | Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 431,907 (1,381 kg) under this heading, across 1 of its 1 tariff lines.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 1 | 104 kg | BDT 32,603 |
| January 2026 | 1 | 921 kg | BDT 288,388 |
| February 2026 | 1 | 232 kg | BDT 72,680 |
| March 2026 | 1 | 120 kg | BDT 37,549 |
| May 2026 | 1 | 4 kg | BDT 687 |
The largest lines by assessable value in May 2026:
- 96140000 — Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts — BDT 687
Bonded imports. A further BDT 1,754,651 (462 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 80.2% of everything imported under this heading: most of this trade never pays the duty rates shown above.
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.