HS Code 90214000
Hearing Aids (Excl. Parts And Accessories)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 90214000 would be approximately BDT 1,000.00, because the Total Tax Incidence is 1% of the assessable value.
What these figures mean
Hearing Aids (Excl. Parts And Accessories) is classified under HS code 90214000, 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 0%, Supplementary Duty of 0%, VAT of 0%, Advance Income Tax of 1%, Regulatory Duty of 0% and Advance Tax of 0%. Combined, these produce a Total Tax Incidence of 1%, 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 90214000 in 6 of 6 months, totalling 5,572 kg at an assessable value of BDT 134,439,354. That is an average of BDT 24,128 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,090th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,707 kg | BDT 54,278,903 | BDT 31,798 |
| January 2026 | 859 kg | BDT 18,274,275 | BDT 21,274 |
| February 2026 | 271 kg | BDT 12,366,404 | BDT 45,632 |
| March 2026 | 575 kg | BDT 1,221,088 | BDT 2,124 |
| April 2026 | 682 kg | BDT 25,787,762 | BDT 37,812 |
| May 2026 | 1,478 kg | BDT 22,510,922 | BDT 15,231 |
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 1%, 90214000 sits below that average by 31.72 percentage points. It is the 182nd 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 60.08 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.