HS Code 90131000
Telescopic Sights For Fitting To Arms; Periscopes, Etc
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 90131000 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Telescopic Sights For Fitting To Arms; Periscopes, Etc is classified under HS code 90131000, which sits in heading 9013 (Lasers, other than laser diodes; other optical appliances and instruments n.e.c. in this chapter) 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 May 2026, NBR recorded commercial imports under 90131000 in 4 of 6 months, totalling 103 kg at an assessable value of BDT 31,905. That is an average of BDT 310 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,772nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 20 kg | BDT 14,538 | BDT 727 |
| January 2026 | 15 kg | BDT 6,849 | BDT 457 |
| February 2026 | 8 kg | BDT 3,129 | BDT 391 |
| May 2026 | 60 kg | BDT 7,389 | BDT 123 |
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%, 90131000 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.