HS Code 90271000
Gas Or Smoke Analysis Apparatus
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 90271000 would be approximately BDT 27,500.00, because the Total Tax Incidence is 27.5% of the assessable value.
What these figures mean
Gas Or Smoke Analysis Apparatus is classified under HS code 90271000, which sits in heading 9027 (Instruments and apparatus; for physical or chemical analysis (e.g. polarimeters, spectrometers), for measuring or checking viscosity, porosity, etc, for measuring quantities of heat, sound or light) 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 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 27.5%, 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 90271000 in 6 of 6 months, totalling 1,522 kg at an assessable value of BDT 31,862,434. That is an average of BDT 20,935 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,213th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 273 kg | BDT 6,972,428 | BDT 25,540 |
| January 2026 | 568 kg | BDT 9,340,489 | BDT 16,445 |
| February 2026 | 98 kg | BDT 6,745,549 | BDT 68,832 |
| March 2026 | 13 kg | BDT 1,620,499 | BDT 124,654 |
| April 2026 | 331 kg | BDT 4,319,910 | BDT 13,051 |
| May 2026 | 239 kg | BDT 2,863,559 | BDT 11,981 |
Bonded imports. A further 8 kg worth BDT 303,247 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 0.9% 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 27.5%, 90271000 sits below that average by 5.22 percentage points. It is the 161st 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 33.58 points.
Within heading 9027 alone, rates run from 27.5% to 28.73% across 7 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.