HS Code 90019010
Blanks And Demos Of Plastic
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 90019010 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Blanks And Demos Of Plastic is classified under HS code 90019010, which sits in heading 9001 (Optical fibres and optical fibre bundles; optical fibre cables not of heading no. 8544; sheets, plates of polarising material; lenses, prisms, mirrors, of any material; unmounted; not non optical glass) of chapter 90 (Optical, photographic, measuring, checking, precision, medical or surgical instruments).
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 December 2025 and May 2026, NBR recorded commercial imports under 90019010 in 4 of 6 months, totalling 25,637 kg at an assessable value of BDT 7,300,965. That is an average of BDT 285 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,134th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 10,882 kg | BDT 3,781,066 | BDT 347 |
| February 2026 | 4,369 kg | BDT 1,388,732 | BDT 318 |
| April 2026 | 8,746 kg | BDT 1,909,506 | BDT 218 |
| May 2026 | 1,640 kg | BDT 221,661 | BDT 135 |
Bonded imports. A further 4,037 kg worth BDT 35,285,003 entered under the bonded-warehouse regime in the same period — goods brought in duty-free as inputs on the undertaking that they leave again as exports, which in Bangladesh overwhelmingly means ready-made garments. Bonded entries account for 82.9% of the total value imported under this code, the rest entering commercially.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), 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 90 contains 184 tariff lines, averaging 32.72%. At 33.63%, 90019010 sits above that average by 0.91 percentage points. It is the 58th 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.
Within heading 9001 alone, rates run from 33.63% to 39.75% across 8 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.