HS Code 70091000
Rear-View Mirrors For Vehicles, Of Glass
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 70091000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Rear-View Mirrors For Vehicles, Of Glass is classified under HS code 70091000, which sits in heading 7009 (Glass mirrors; whether or not framed, including rear-view mirrors) of chapter 70 (Glass and glassware).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 0%, 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 64.25%, 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 70091000 in 6 of 6 months, totalling 504,142 kg at an assessable value of BDT 222,011,957. That is an average of BDT 440 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,032nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 86,322 kg | BDT 36,171,469 | BDT 419 |
| January 2026 | 99,398 kg | BDT 42,717,057 | BDT 430 |
| February 2026 | 85,188 kg | BDT 39,706,097 | BDT 466 |
| March 2026 | 81,656 kg | BDT 38,276,040 | BDT 469 |
| April 2026 | 85,465 kg | BDT 40,005,496 | BDT 468 |
| May 2026 | 66,113 kg | BDT 25,135,798 | BDT 380 |
Import figures: NBR Import Statements (IM-4 commercial), 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 70 contains 90 tariff lines, averaging 70.98%. At 64.25%, 70091000 sits below that average by 6.73 percentage points. It is the 34th 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 3.17 points.
Within heading 7009 alone, rates run from 33.63% to 96.1% 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.