HS Code 90182000
Ultra-Violet Or Infra-Red Apparatus, For Medical, Surgical... Sciences
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 90182000 would be approximately BDT 28,730.00, because the Total Tax Incidence is 28.73% of the assessable value.
What these figures mean
Ultra-Violet Or Infra-Red Apparatus, For Medical, Surgical... Sciences is classified under HS code 90182000, which sits in heading 9018 (Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight testing instruments) 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 1%, 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 28.73%, 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 90182000 in 6 of 6 months, totalling 3,797 kg at an assessable value of BDT 27,657,536. That is an average of BDT 7,284 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,654th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 234 kg | BDT 106,658 | BDT 456 |
| January 2026 | 984 kg | BDT 26,427,528 | BDT 26,857 |
| February 2026 | 201 kg | BDT 82,624 | BDT 411 |
| March 2026 | 1,127 kg | BDT 517,284 | BDT 459 |
| April 2026 | 1,083 kg | BDT 502,754 | BDT 464 |
| May 2026 | 168 kg | BDT 20,688 | 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 28.73%, 90182000 sits below that average by 3.99 percentage points. It is the 82nd 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 32.35 points.
Within heading 9018 alone, rates run from 1% to 64.25% across 34 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.