HS Code 90301000
Instruments And Apparatus For Measuring Or Detecting Ionising Radiations
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 90301000 would be approximately BDT 28,730.00, because the Total Tax Incidence is 28.73% of the assessable value.
What these figures mean
Instruments And Apparatus For Measuring Or Detecting Ionising Radiations is classified under HS code 90301000, which sits in heading 9030 (Instruments, apparatus for measuring, checking electrical quantities not meters of heading no. 9028; instruments, apparatus for measuring or detecting alpha, beta, gamma, x-ray, cosmic and other radiations) 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 90301000 in 6 of 6 months, totalling 10,904 kg at an assessable value of BDT 541,849,961. That is an average of BDT 49,693 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 179th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,815 kg | BDT 44,195,324 | BDT 24,350 |
| January 2026 | 335 kg | BDT 55,089,185 | BDT 164,445 |
| February 2026 | 422 kg | BDT 20,102,893 | BDT 47,637 |
| March 2026 | 608 kg | BDT 22,729,240 | BDT 37,384 |
| April 2026 | 1,953 kg | BDT 72,038,677 | BDT 36,886 |
| May 2026 | 5,771 kg | BDT 327,694,642 | BDT 56,783 |
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 28.73%, 90301000 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.