HS Code 91011190
Wrist Watches, Electrically Operated (Excl.Use For Blind/In Ckd Condition)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 91011190 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Wrist Watches, Electrically Operated (Excl.Use For Blind/In Ckd Condition) is classified under HS code 91011190, which sits in heading 9101 (Wrist-watches, pocket-watches, stop-watches and other watches; with case of precious metal or of metal clad with precious metal) of chapter 91 (Clocks and watches and parts thereof).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 10%, 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 39.75%, 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 91011190 in 6 of 6 months, totalling 6,913 kg at an assessable value of BDT 128,745,754. That is an average of BDT 18,624 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,261st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 3 kg | BDT 8,490 | BDT 2,830 |
| January 2026 | 2,510 kg | BDT 36,185,995 | BDT 14,417 |
| February 2026 | 205 kg | BDT 13,937,484 | BDT 67,988 |
| March 2026 | 1,536 kg | BDT 30,640,080 | BDT 19,948 |
| April 2026 | 1,714 kg | BDT 45,349,819 | BDT 26,458 |
| May 2026 | 945 kg | BDT 2,623,886 | BDT 2,777 |
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 91 contains 61 tariff lines, averaging 37.56%. At 39.75%, 91011190 sits above that average by 2.19 percentage points. It is the 10th 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 21.33 points.
Within heading 9101 alone, rates run from 8.5% to 39.75% across 12 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.