HS Code 90211000
ORTHOPAEDIC OR FRACTURE APPLIANCES
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 90211000 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
ORTHOPAEDIC OR FRACTURE APPLIANCES is classified under HS code 90211000, which sits in heading 9021 (Orthopaedic appliances; including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other which are worn, carried or implanted in the body to compensate for a defect or disability) 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 90211000 in 6 of 6 months, totalling 114,172 kg at an assessable value of BDT 97,875,598. That is an average of BDT 857 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,377th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 9,500 kg | BDT 18,497,693 | BDT 1,947 |
| January 2026 | 20,249 kg | BDT 25,471,462 | BDT 1,258 |
| February 2026 | 20,017 kg | BDT 12,538,102 | BDT 626 |
| March 2026 | 30,455 kg | BDT 17,433,495 | BDT 572 |
| April 2026 | 13,585 kg | BDT 10,138,897 | BDT 746 |
| May 2026 | 20,366 kg | BDT 13,795,949 | BDT 677 |
Bonded imports. A further 15,271 kg worth BDT 56,621,364 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 36.6% 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 33.63%, 90211000 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 9021 alone, rates run from 1% to 33.63% across 9 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.