HS Code 90221400
Apparatus Based On Use Of X-Rays,Nes,For Medical/Surgical/Veterinary Uses
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 90221400 would be approximately BDT 28,730.00, because the Total Tax Incidence is 28.73% of the assessable value.
What these figures mean
Apparatus Based On Use Of X-Rays,Nes,For Medical/Surgical/Veterinary Uses is classified under HS code 90221400, which sits in heading 9022 (Apparatus based on the use of x-rays or of alpha, beta, gamma or other ionising radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, x-ray tubes and other x-ray generators, high tens) 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 90221400 in 6 of 6 months, totalling 168,683 kg at an assessable value of BDT 1,429,577,409. That is an average of BDT 8,475 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 497th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 27,125 kg | BDT 108,944,453 | BDT 4,016 |
| January 2026 | 25,309 kg | BDT 166,758,255 | BDT 6,589 |
| February 2026 | 29,394 kg | BDT 887,126,774 | BDT 30,181 |
| March 2026 | 51,812 kg | BDT 137,747,456 | BDT 2,659 |
| April 2026 | 12,691 kg | BDT 42,579,635 | BDT 3,355 |
| May 2026 | 22,352 kg | BDT 86,420,836 | BDT 3,866 |
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 28.73%, 90221400 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.