HS Code 90079200
Parts And Accessories For Cinematographic Projectors
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 90079200 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Parts And Accessories For Cinematographic Projectors is classified under HS code 90079200, which sits in heading 9007 (Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus) 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 January 2026 and April 2026, NBR recorded commercial imports under 90079200 in 4 of 6 months, totalling 491 kg at an assessable value of BDT 485,279. That is an average of BDT 988 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 3,282nd largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| January 2026 | 120 kg | BDT 52,585 | BDT 438 |
| February 2026 | 321 kg | BDT 178,998 | BDT 558 |
| March 2026 | 45 kg | BDT 16,276 | BDT 362 |
| April 2026 | 5 kg | BDT 237,420 | BDT 47,484 |
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 39.75%, 90079200 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.
Within heading 9007 alone, rates run from 28.73% to 39.75% across 6 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.