HS Code 90283020
Pre-payment, programmable m.function elec. programmable multitariff elec. kwh meter
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 90283020 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Pre-payment, programmable m.function elec. programmable multitariff elec. kwh meter is classified under HS code 90283020, which sits in heading 9028 (Gas, liquid or electricity supply or production meters, including calibrating meters therefor) 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 25%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 64.25%, 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 90283020 in 6 of 6 months, totalling 47,344 kg at an assessable value of BDT 167,968,181. That is an average of BDT 3,548 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,775th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 14,336 kg | BDT 49,823,630 | BDT 3,475 |
| January 2026 | 2,835 kg | BDT 7,459,926 | BDT 2,631 |
| February 2026 | 1,113 kg | BDT 7,435,959 | BDT 6,681 |
| March 2026 | 4,429 kg | BDT 26,351,582 | BDT 5,950 |
| April 2026 | 24,013 kg | BDT 76,175,353 | BDT 3,172 |
| May 2026 | 618 kg | BDT 721,731 | BDT 1,168 |
Import figures: NBR Import Statements (IM-4 commercial), 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 64.25%, 90283020 sits above that average by 31.53 percentage points. It is the 5th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 3.17 points.
Within heading 9028 alone, rates run from 28.73% to 64.25% across 8 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.