HS Code 90066900
Photographic Flashlight Apparatus, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 90066900 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Photographic Flashlight Apparatus, Nes is classified under HS code 90066900, which sits in heading 9006 (Cameras, photographic (excluding cinematographic); photographic flashlight apparatus and flashbulbs other than discharge lamps of heading no. 8539) 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 90066900 in 6 of 6 months, totalling 744 kg at an assessable value of BDT 344,861. That is an average of BDT 464 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,418th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 42 kg | BDT 12,989 | BDT 309 |
| January 2026 | 211 kg | BDT 85,140 | BDT 404 |
| February 2026 | 121 kg | BDT 164,107 | BDT 1,356 |
| March 2026 | 50 kg | BDT 10,012 | BDT 200 |
| April 2026 | 19 kg | BDT 2,700 | BDT 142 |
| May 2026 | 301 kg | BDT 69,913 | BDT 232 |
Bonded imports. A further 113 kg worth BDT 31,312 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 8.3% 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%, 90066900 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.