HS Code 90183930
Urine drainage bag
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 90183930 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Urine drainage bag is classified under HS code 90183930, 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 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 90183930 in 6 of 6 months, totalling 161,528 kg at an assessable value of BDT 32,610,123. That is an average of BDT 202 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,147th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 30,070 kg | BDT 4,810,412 | BDT 160 |
| January 2026 | 13,543 kg | BDT 4,461,511 | BDT 329 |
| February 2026 | 34,621 kg | BDT 6,940,094 | BDT 200 |
| March 2026 | 28,593 kg | BDT 4,722,018 | BDT 165 |
| April 2026 | 31,512 kg | BDT 8,419,740 | BDT 267 |
| May 2026 | 23,189 kg | BDT 3,256,348 | BDT 140 |
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%, 90183930 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.
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.