HS Code 86090010
Insulated Or Refer Container
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 86090010 would be approximately BDT 37,250.00, because the Total Tax Incidence is 37.25% of the assessable value.
What these figures mean
Insulated Or Refer Container is classified under HS code 86090010, which sits in heading 8609 (Containers; (including containers for transport of fluids) specially designed and equipped for carriage by one or more modes of transport) of chapter 86 (Railway or tramway locomotives, rolling-stock and parts; track fixtures; traffic signalling equipment).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 15%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 0%. Combined, these produce a Total Tax Incidence of 37.25%, 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 January 2026 and May 2026, NBR recorded commercial imports under 86090010 in 2 of 6 months, totalling 21,620 kg at an assessable value of BDT 15,214,112. That is an average of BDT 704 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,423rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| January 2026 | 4,370 kg | BDT 2,939,782 | BDT 673 |
| May 2026 | 17,250 kg | BDT 12,274,330 | BDT 712 |
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 86 contains 24 tariff lines, averaging 38.27%. At 37.25%, 86090010 sits below that average by 1.02 percentage points. It is the 18th 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 23.83 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.