HS Code 90183920
Insulin Pen/Insulin cartridge
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 90183920 would be approximately BDT 5,000.00, because the Total Tax Incidence is 5% of the assessable value.
What these figures mean
Insulin Pen/Insulin cartridge is classified under HS code 90183920, 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 0%, Supplementary Duty of 0%, VAT of 0%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 0%. Combined, these produce a Total Tax Incidence of 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 May 2026, NBR recorded commercial imports under 90183920 in 6 of 6 months, totalling 26,861 kg at an assessable value of BDT 304,124,577. That is an average of BDT 11,322 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,270th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 5,437 kg | BDT 89,277,766 | BDT 16,420 |
| January 2026 | 3,951 kg | BDT 29,354,203 | BDT 7,430 |
| February 2026 | 5,944 kg | BDT 44,244,465 | BDT 7,444 |
| March 2026 | 6,136 kg | BDT 79,997,468 | BDT 13,037 |
| April 2026 | 3,445 kg | BDT 44,388,430 | BDT 12,885 |
| May 2026 | 1,948 kg | BDT 16,862,245 | BDT 8,656 |
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 5%, 90183920 sits below that average by 27.72 percentage points. It is the 179th 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 56.08 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.