HS Code 90021900
Mounted Objective Lenses, Of Any Material, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 90021900 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Mounted Objective Lenses, Of Any Material, Nes is classified under HS code 90021900, which sits in heading 9002 (Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts or fittings for instruments or apparatus, other than such elements of glass not optically worked) 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 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 May 2026, NBR recorded commercial imports under 90021900 in 6 of 6 months, totalling 6,989 kg at an assessable value of BDT 5,481,905. That is an average of BDT 784 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,944th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,492 kg | BDT 2,021,044 | BDT 1,355 |
| January 2026 | 430 kg | BDT 386,219 | BDT 898 |
| February 2026 | 903 kg | BDT 817,082 | BDT 905 |
| March 2026 | 726 kg | BDT 606,178 | BDT 835 |
| April 2026 | 1,240 kg | BDT 1,223,392 | BDT 987 |
| May 2026 | 2,198 kg | BDT 427,990 | BDT 195 |
Bonded imports. A further 13 kg worth BDT 623,805 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 10.2% 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 39.75%, 90021900 sits above that average by 7.03 percentage points. It is the 13th 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.
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.