HS Code 90273000
Spectrometers, Spectrophotometers... Using Optical Radiations
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 90273000 would be approximately BDT 28,730.00, because the Total Tax Incidence is 28.73% of the assessable value.
What these figures mean
Spectrometers, Spectrophotometers... Using Optical Radiations is classified under HS code 90273000, 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 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 90273000 in 6 of 6 months, totalling 15,007 kg at an assessable value of BDT 636,257,839. That is an average of BDT 42,397 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 463rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,747 kg | BDT 134,351,799 | BDT 76,904 |
| January 2026 | 1,635 kg | BDT 76,918,080 | BDT 47,045 |
| February 2026 | 3,914 kg | BDT 130,232,636 | BDT 33,274 |
| March 2026 | 1,054 kg | BDT 51,796,329 | BDT 49,143 |
| April 2026 | 2,341 kg | BDT 146,071,619 | BDT 62,397 |
| May 2026 | 4,316 kg | BDT 96,887,376 | BDT 22,448 |
Bonded imports. A further 134 kg worth BDT 37,443,186 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 5.6% 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%, 90273000 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.
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.