HS Code 89019010
Vessels capa. <=3000 DWT for regi.in BD operating in ocean at least 3 consec year
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 89019010 would be approximately BDT 58,130.00, because the Total Tax Incidence is 58.13% of the assessable value.
What these figures mean
Vessels capa. <=3000 DWT for regi.in BD operating in ocean at least 3 consec year is classified under HS code 89019010, which sits in heading 8901 (Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods) of chapter 89 (Ships, boats and floating structures).
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 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 58.13%, 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 January 2026, NBR recorded commercial imports under 89019010 in 1 of 6 months, totalling 80,000 kg at an assessable value of BDT 2,879,685. That is an average of BDT 36 per kilogram — useful as a rough check on whether a declared value looks plausible. In January 2026 it was the 2,532nd largest of 4,179 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| January 2026 | 80,000 kg | BDT 2,879,685 | BDT 36 |
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 89 contains 37 tariff lines, averaging 45.46%. At 58.13%, 89019010 sits above that average by 12.67 percentage points. It is the 4th 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 2.95 points.
Within heading 8901 alone, rates run from 22.5% to 64.25% across 16 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.