HS Code 90268000
Oth.Instruments... For Measuring Or Checking Variables Of Liquids Or Gas
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 90268000 would be approximately BDT 28,730.00, because the Total Tax Incidence is 28.73% of the assessable value.
What these figures mean
Oth.Instruments... For Measuring Or Checking Variables Of Liquids Or Gas is classified under HS code 90268000, which sits in heading 9026 (Instruments, apparatus for measuring or checking the flow, level, pressure of liquids, gases (e.g. flow meters, heat meters etc), not instruments and apparatus of heading no. 9014, 9015, 9028 or 9032) 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 90268000 in 6 of 6 months, totalling 46,212 kg at an assessable value of BDT 259,941,817. That is an average of BDT 5,625 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 970th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 6,241 kg | BDT 41,382,466 | BDT 6,631 |
| January 2026 | 8,253 kg | BDT 71,168,484 | BDT 8,623 |
| February 2026 | 10,851 kg | BDT 44,547,379 | BDT 4,105 |
| March 2026 | 12,144 kg | BDT 44,001,760 | BDT 3,623 |
| April 2026 | 4,957 kg | BDT 31,119,409 | BDT 6,278 |
| May 2026 | 3,766 kg | BDT 27,722,319 | BDT 7,361 |
Bonded imports. A further 60 kg worth BDT 9,870,888 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 3.7% 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%, 90268000 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.