HS Code 89059000
Oth. Light Vessels, Fire-Floats, Floating Cranes, Etc, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 89059000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Oth. Light Vessels, Fire-Floats, Floating Cranes, Etc, Nes is classified under HS code 89059000, which sits in heading 8905 (Light-vessels, fire-floats, dredgers, floating cranes, other vessels; the navigability of which is subsidiary to main function; floating docks, floating, submersible drilling, production platforms) of chapter 89 (Ships, boats and floating structures).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 10%, 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 39.75%, 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 December 2025, NBR recorded commercial imports under 89059000 in 1 of 6 months, totalling 19,600 kg at an assessable value of BDT 9,171,769. That is an average of BDT 468 per kilogram — useful as a rough check on whether a declared value looks plausible. In December 2025 it was the 1,915th largest of 4,219 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 19,600 kg | BDT 9,171,769 | BDT 468 |
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 39.75%, 89059000 sits below that average by 5.71 percentage points. It is the 16th 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 21.33 points.
Within heading 8905 alone, rates run from 33.63% to 39.75% across 3 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.