HS Code 90200000
Other Breathing Appliances And Gas Masks
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 90200000 would be approximately BDT 28,730.00, because the Total Tax Incidence is 28.73% of the assessable value.
What these figures mean
Other Breathing Appliances And Gas Masks is classified under HS code 90200000, which sits in heading 9020 (Breathing appliances and gas masks; excluding protective masks having neither mechanical parts nor replaceable filters and excluding apparatus of item no. 9019.20) 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 90200000 in 6 of 6 months, totalling 65,074 kg at an assessable value of BDT 38,404,410. That is an average of BDT 590 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,883rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 20,749 kg | BDT 8,540,447 | BDT 412 |
| January 2026 | 12,910 kg | BDT 14,917,316 | BDT 1,155 |
| February 2026 | 4,230 kg | BDT 1,523,198 | BDT 360 |
| March 2026 | 5,713 kg | BDT 5,349,548 | BDT 936 |
| April 2026 | 6,850 kg | BDT 2,489,202 | BDT 363 |
| May 2026 | 14,622 kg | BDT 5,584,699 | BDT 382 |
Bonded imports. A further 402 kg worth BDT 8,212,065 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 17.6% 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 28.73%, 90200000 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.
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.