HS Code 90311000
Machines for balancing mechanical parts
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 90311000 would be approximately BDT 28,730.00, because the Total Tax Incidence is 28.73% of the assessable value.
What these figures mean
Machines for balancing mechanical parts is classified under HS code 90311000, which sits in heading 9031 (Measuring or checking instruments, appliances and machines, n.e.c. or included in this chapter; profile projectors) 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 90311000 in 6 of 6 months, totalling 10,539 kg at an assessable value of BDT 12,131,885. That is an average of BDT 1,151 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,471st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 254 kg | BDT 102,738 | BDT 404 |
| January 2026 | 1,467 kg | BDT 3,651,977 | BDT 2,489 |
| February 2026 | 791 kg | BDT 691,849 | BDT 875 |
| March 2026 | 326 kg | BDT 529,072 | BDT 1,623 |
| April 2026 | 4,569 kg | BDT 5,553,474 | BDT 1,215 |
| May 2026 | 3,132 kg | BDT 1,602,775 | BDT 512 |
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%, 90311000 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.