HS Code 90183200
Tubular Metal Needles And Needles For Sutures, For Medical... Sciences
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 90183200 would be approximately BDT 23,250.00, because the Total Tax Incidence is 23.25% of the assessable value.
What these figures mean
Tubular Metal Needles And Needles For Sutures, For Medical... Sciences is classified under HS code 90183200, 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 10%, 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 23.25%, 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 90183200 in 6 of 6 months, totalling 40,865 kg at an assessable value of BDT 500,213,971. That is an average of BDT 12,241 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 398th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 9,642 kg | BDT 125,709,615 | BDT 13,038 |
| January 2026 | 7,859 kg | BDT 97,616,503 | BDT 12,421 |
| February 2026 | 2,897 kg | BDT 30,141,725 | BDT 10,404 |
| March 2026 | 6,897 kg | BDT 37,337,891 | BDT 5,414 |
| April 2026 | 4,970 kg | BDT 90,411,571 | BDT 18,191 |
| May 2026 | 8,600 kg | BDT 118,996,666 | BDT 13,837 |
Bonded imports. A further 0 kg worth BDT 970 entered under the bonded-warehouse regime in the same period — goods brought in duty-free as inputs on the undertaking that they leave again as exports, which in Bangladesh overwhelmingly means ready-made garments. Bonded entries account for 0.0% of the total value imported under this code, the rest entering commercially.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), 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 23.25%, 90183200 sits below that average by 9.47 percentage points. It is the 168th 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 37.83 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.