HS Code 90223000
X-Ray Tubes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 90223000 would be approximately BDT 28,730.00, because the Total Tax Incidence is 28.73% of the assessable value.
What these figures mean
X-Ray Tubes is classified under HS code 90223000, 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 90223000 in 6 of 6 months, totalling 4,547 kg at an assessable value of BDT 320,725,867. That is an average of BDT 70,536 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 658th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 469 kg | BDT 46,425,844 | BDT 98,989 |
| January 2026 | 626 kg | BDT 40,544,872 | BDT 64,768 |
| February 2026 | 1,036 kg | BDT 84,080,841 | BDT 81,159 |
| March 2026 | 803 kg | BDT 51,950,172 | BDT 64,695 |
| April 2026 | 537 kg | BDT 43,277,125 | BDT 80,591 |
| May 2026 | 1,076 kg | BDT 54,447,013 | BDT 50,601 |
Bonded imports. A further 3 kg worth BDT 2,090,318 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 0.6% 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 28.73%, 90223000 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.