HS Code 90212900
Dental Fittings (Excl. Artificial Teeth)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 90212900 would be approximately BDT 13,880.00, because the Total Tax Incidence is 13.88% of the assessable value.
What these figures mean
Dental Fittings (Excl. Artificial Teeth) is classified under HS code 90212900, 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 0%, Advance Income Tax of 1%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 13.88%, 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 90212900 in 6 of 6 months, totalling 1,074 kg at an assessable value of BDT 10,698,332. That is an average of BDT 9,961 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,873rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 88 kg | BDT 4,831,698 | BDT 54,906 |
| January 2026 | 48 kg | BDT 50,005 | BDT 1,042 |
| February 2026 | 279 kg | BDT 1,785,020 | BDT 6,398 |
| March 2026 | 492 kg | BDT 281,621 | BDT 572 |
| April 2026 | 134 kg | BDT 3,194,079 | BDT 23,836 |
| May 2026 | 33 kg | BDT 555,909 | BDT 16,846 |
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 13.88%, 90212900 sits below that average by 18.84 percentage points. It is the 172nd 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 47.2 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.