HS Code 90275000
Instruments And Apparatus Using Optical Radiations, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 90275000 would be approximately BDT 27,500.00, because the Total Tax Incidence is 27.5% of the assessable value.
What these figures mean
Instruments And Apparatus Using Optical Radiations, Nes is classified under HS code 90275000, 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 90275000 in 6 of 6 months, totalling 5,941 kg at an assessable value of BDT 318,299,689. That is an average of BDT 53,577 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,388th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 816 kg | BDT 3,315,954 | BDT 4,064 |
| January 2026 | 2,850 kg | BDT 37,044,166 | BDT 12,998 |
| February 2026 | 720 kg | BDT 39,789,977 | BDT 55,264 |
| March 2026 | 476 kg | BDT 214,797,084 | BDT 451,254 |
| April 2026 | 388 kg | BDT 9,890,607 | BDT 25,491 |
| May 2026 | 691 kg | BDT 13,461,901 | BDT 19,482 |
Bonded imports. A further 7 kg worth BDT 1,496,130 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 0.5% 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%, 90275000 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.