HS Code 90148010
Instruments And Apparatus For Navigation, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 90148010 would be approximately BDT 12,500.00, because the Total Tax Incidence is 12.5% of the assessable value.
What these figures mean
Instruments And Apparatus For Navigation, Nes is classified under HS code 90148010, which sits in heading 9014 (Navigational instruments and appliances; direction finding compasses) 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 0%, Supplementary Duty of 0%, VAT of 0%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 12.5%, 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 December 2025, NBR recorded commercial imports under 90148010 in 1 of 6 months, totalling 60 kg at an assessable value of BDT 719,831. That is an average of BDT 11,997 per kilogram — useful as a rough check on whether a declared value looks plausible. In December 2025 it was the 3,113th largest of 4,219 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 60 kg | BDT 719,831 | BDT 11,997 |
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 12.5%, 90148010 sits below that average by 20.22 percentage points. It is the 175th 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 48.58 points.
Within heading 9014 alone, rates run from 12.5% to 28.73% across 5 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.