HS Code 90219010
Heart Valve
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 90219010 would be approximately BDT 5,000.00, because the Total Tax Incidence is 5% of the assessable value.
What these figures mean
Heart Valve is classified under HS code 90219010, 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 5%, Regulatory Duty of 0% and Advance Tax of 0%. Combined, these produce a Total Tax Incidence of 5%, 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 90219010 in 6 of 6 months, totalling 463 kg at an assessable value of BDT 121,998,173. That is an average of BDT 263,495 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,495th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 13 kg | BDT 3,641,058 | BDT 280,081 |
| January 2026 | 162 kg | BDT 35,259,015 | BDT 217,648 |
| February 2026 | 58 kg | BDT 20,552,390 | BDT 354,352 |
| March 2026 | 25 kg | BDT 6,143,158 | BDT 245,726 |
| April 2026 | 145 kg | BDT 45,469,123 | BDT 313,580 |
| May 2026 | 60 kg | BDT 10,933,429 | BDT 182,224 |
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 5%, 90219010 sits below that average by 27.72 percentage points. It is the 179th 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 56.08 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.