HS Code 90172000
Other drawing, marking-out or mathematical calculating instruments:
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 90172000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Other drawing, marking-out or mathematical calculating instruments: is classified under HS code 90172000, which sits in heading 9017 (Drawing, marking-out, mathematical calculating instruments (drafting machines, protractors, drawing sets etc); instruments for measuring length (e.g. measuring rods, tapes, micrometers, callipers) n.e.c.) 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 90172000 in 6 of 6 months, totalling 643,322 kg at an assessable value of BDT 112,316,424. That is an average of BDT 175 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,071st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 172,850 kg | BDT 34,193,258 | BDT 198 |
| January 2026 | 122,024 kg | BDT 20,235,696 | BDT 166 |
| February 2026 | 88,535 kg | BDT 15,179,972 | BDT 171 |
| March 2026 | 78,537 kg | BDT 13,086,579 | BDT 167 |
| April 2026 | 39,651 kg | BDT 6,137,284 | BDT 155 |
| May 2026 | 141,725 kg | BDT 23,483,635 | BDT 166 |
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%, 90172000 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.