HS Code 90049000
Spectacles, Goggles And The Like (Excl. Sunglasses), TV
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 90049000 would be approximately BDT 80,180.00, because the Total Tax Incidence is 80.18% of the assessable value.
What these figures mean
Spectacles, Goggles And The Like (Excl. Sunglasses), TV is classified under HS code 90049000, which sits in heading 9004 (Spectacles, goggles and the like; corrective, protective or other) 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 25%, Supplementary Duty of 10%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 80.18%, 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 90049000 in 6 of 6 months, totalling 20,859 kg at an assessable value of BDT 30,941,945. That is an average of BDT 1,483 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,743rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 4,000 kg | BDT 4,418,043 | BDT 1,105 |
| January 2026 | 1,486 kg | BDT 1,448,710 | BDT 975 |
| February 2026 | 3,787 kg | BDT 12,181,078 | BDT 3,217 |
| March 2026 | 6,406 kg | BDT 11,176,529 | BDT 1,745 |
| April 2026 | 699 kg | BDT 935,169 | BDT 1,338 |
| May 2026 | 4,481 kg | BDT 782,416 | BDT 175 |
Bonded imports. A further 14 kg worth BDT 120,101 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 0.4% 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 80.18%, 90049000 sits above that average by 47.46 percentage points. It is the 1st most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 19.1 points.
This line carries supplementary duty of 10%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.