HS Code 90309000
Parts/Accessories Of Electrical... Measuring... Instruments Of 90.30
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 90309000 would be approximately BDT 28,730.00, because the Total Tax Incidence is 28.73% of the assessable value.
What these figures mean
Parts/Accessories Of Electrical... Measuring... Instruments Of 90.30 is classified under HS code 90309000, 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 90309000 in 5 of 6 months, totalling 9,709 kg at an assessable value of BDT 4,106,016. That is an average of BDT 423 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,388th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 388 kg | BDT 242,659 | BDT 625 |
| January 2026 | 1,069 kg | BDT 1,314,889 | BDT 1,230 |
| February 2026 | 388 kg | BDT 123,970 | BDT 320 |
| April 2026 | 565 kg | BDT 478,699 | BDT 847 |
| May 2026 | 7,299 kg | BDT 1,945,799 | BDT 267 |
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%, 90309000 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.