HS Code 70159000
Clock Or Watch Glasses, Glass For Non-Corrective Spectacles, Etc, Now
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 70159000 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Clock Or Watch Glasses, Glass For Non-Corrective Spectacles, Etc, Now is classified under HS code 70159000, which sits in heading 7015 (Clock, watch and similar glasses, glasses for non-corrective or corrective spectacles, curved, bent, hallowed etc, not optically worked; hollow glass spheres and their segments for manufacture) of chapter 70 (Glass and glassware).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 5%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 33.63%, 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 February 2026 and May 2026, NBR recorded commercial imports under 70159000 in 4 of 6 months, totalling 69 kg at an assessable value of BDT 26,673. That is an average of BDT 387 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,742nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| February 2026 | 12 kg | BDT 6,016 | BDT 501 |
| March 2026 | 5 kg | BDT 3,081 | BDT 616 |
| April 2026 | 6 kg | BDT 6,505 | BDT 1,084 |
| May 2026 | 46 kg | BDT 11,071 | BDT 241 |
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 33.63%, 70159000 sits below that average by 37.35 percentage points. It is the 79th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is cheaper than the typical import by 27.45 points.
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.