HS Code 90059000
Parts And Accessories (Incl. Mountings) Of Binoculars, Etc
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 90059000 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Parts And Accessories (Incl. Mountings) Of Binoculars, Etc is classified under HS code 90059000, which sits in heading 9005 (Binoculars, monoculars, other optical telescopes, mountings therefore; other astronomical instruments, mountings therefore, but not including instruments for radio-astronomy) 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 April 2026, NBR recorded commercial imports under 90059000 in 4 of 6 months, totalling 77 kg at an assessable value of BDT 230,140. That is an average of BDT 2,989 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 3,521st largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1 kg | BDT 2,505 | BDT 2,505 |
| January 2026 | 71 kg | BDT 136,269 | BDT 1,919 |
| February 2026 | 5 kg | BDT 13,511 | BDT 2,702 |
| April 2026 | 0 kg | BDT 77,855 | — |
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 90 contains 184 tariff lines, averaging 32.72%. At 33.63%, 90059000 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.
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.