HS Code 70099190
Unframed Glass Mirrors (Excl.Spherical & Cylinderical Only For Lab Use)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 70099190 would be approximately BDT 96,100.00, because the Total Tax Incidence is 96.1% of the assessable value.
What these figures mean
Unframed Glass Mirrors (Excl.Spherical & Cylinderical Only For Lab Use) is classified under HS code 70099190, 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 20%, 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 96.1%, 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 70099190 in 6 of 6 months, totalling 1,063,674 kg at an assessable value of BDT 76,658,985. That is an average of BDT 72 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,911th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 182,834 kg | BDT 13,880,306 | BDT 76 |
| January 2026 | 276,556 kg | BDT 20,837,688 | BDT 75 |
| February 2026 | 182,159 kg | BDT 13,945,653 | BDT 77 |
| March 2026 | 161,119 kg | BDT 12,287,225 | BDT 76 |
| April 2026 | 168,864 kg | BDT 10,521,862 | BDT 62 |
| May 2026 | 92,142 kg | BDT 5,186,251 | BDT 56 |
Bonded imports. A further 27,409 kg worth BDT 7,268,617 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 8.7% 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 70 contains 90 tariff lines, averaging 70.98%. At 96.1%, 70099190 sits above that average by 25.12 percentage points. It is the 17th 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 35.02 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.
This line carries supplementary duty of 20%. 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.