HS Code 90191020
Massage Apparatus
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 90191020 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Massage Apparatus is classified under HS code 90191020, which sits in heading 9019 (Mechano-therapy, massage appliances; psychological aptitude testing apparatus; ozone, oxygen, aerosol therapy, artificial respiration or other therapeutic respiration apparatus) 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 5%, 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 33.63%, 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 90191020 in 6 of 6 months, totalling 505,629 kg at an assessable value of BDT 414,379,990. That is an average of BDT 820 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 830th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 147,167 kg | BDT 55,598,345 | BDT 378 |
| January 2026 | 134,198 kg | BDT 93,881,239 | BDT 700 |
| February 2026 | 56,329 kg | BDT 96,724,026 | BDT 1,717 |
| March 2026 | 73,748 kg | BDT 98,964,053 | BDT 1,342 |
| April 2026 | 40,998 kg | BDT 31,992,525 | BDT 780 |
| May 2026 | 53,189 kg | BDT 37,219,802 | BDT 700 |
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 33.63%, 90191020 sits above that average by 0.91 percentage points. It is the 58th 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 27.45 points.
Within heading 9019 alone, rates run from 12.5% to 33.63% across 5 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.