HS Code 89080000

Vessels and other floating structures for breaking up.

CD0%

SD0%

VAT1,800†

AIT600†

RD0%

AT0%

TTI—

This line carries a specific duty. The published tariff gives no single Total Tax Incidence percentage for 89080000, because the duty is charged as a fixed amount per unit of quantity (for example Taka per metric tonne) rather than as a percentage of value. The figure marked † under VAT and AIT are those amounts, not a rate — the other columns on this line are genuine percentages. Confirm the unit of measurement and the current rate with NBR before calculating.

What these figures mean

Vessels and other floating structures for breaking up. is classified under HS code 89080000, which sits in heading 8908 (Vessels and other floating structures; for breaking up) of chapter 89 (Ships, boats and floating structures).

Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 0%, Supplementary Duty of 0%, VAT of 1800%, Advance Income Tax of 600%, Regulatory Duty of 0% and Advance Tax of 0%.

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 89080000 in 6 of 6 months, totalling 449,550,648 kg at an assessable value of BDT 24,115,709,844. That is an average of BDT 54 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 14th largest of 4,066 tariff lines by assessable value.

Month	Net weight	Assessable value	Per kg
December 2025	50,087,650 kg	BDT 2,555,112,191	BDT 51
January 2026	73,394,940 kg	BDT 3,903,721,460	BDT 53
February 2026	85,344,310 kg	BDT 4,639,408,447	BDT 54
March 2026	31,212,000 kg	BDT 1,622,045,292	BDT 52
April 2026	129,092,033 kg	BDT 6,832,492,503	BDT 53
May 2026	80,419,715 kg	BDT 4,562,929,951	BDT 57

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

This is one of 58 specific-duty lines in the 7,469-line tariff. They are concentrated in a few chapters — passenger baggage, steel, fertiliser and sugar — and are the only lines for which no Total Tax Incidence percentage can be published.

The ad-valorem lines in chapter 89 average 45.46%, but that figure cannot be compared with the amounts above, which are sums of money per unit rather than rates.