HS Code 90321000
Thermostats
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 90321000 would be approximately BDT 28,730.00, because the Total Tax Incidence is 28.73% of the assessable value.
What these figures mean
Thermostats is classified under HS code 90321000, which sits in heading 9032 (Regulating or controlling instruments and apparatus; automatic type) 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 90321000 in 6 of 6 months, totalling 159,469 kg at an assessable value of BDT 356,416,128. That is an average of BDT 2,235 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 559th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 37,596 kg | BDT 87,699,334 | BDT 2,333 |
| January 2026 | 32,733 kg | BDT 74,605,612 | BDT 2,279 |
| February 2026 | 15,871 kg | BDT 45,026,384 | BDT 2,837 |
| March 2026 | 27,404 kg | BDT 47,436,306 | BDT 1,731 |
| April 2026 | 12,079 kg | BDT 30,567,005 | BDT 2,531 |
| May 2026 | 33,786 kg | BDT 71,081,487 | BDT 2,104 |
Bonded imports. A further 5,022 kg worth BDT 45,386,765 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 11.3% 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 28.73%, 90321000 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.
Within heading 9032 alone, rates run from 13.58% to 33.63% across 5 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.