HS Code 91011990
Other Wrist Watches (Excl.Ckd Condition & Not For The Use Of Blind)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 91011990 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Other Wrist Watches (Excl.Ckd Condition & Not For The Use Of Blind) is classified under HS code 91011990, 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 91011990 in 6 of 6 months, totalling 14,633 kg at an assessable value of BDT 23,270,975. That is an average of BDT 1,590 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,460th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 2,806 kg | BDT 6,778,489 | BDT 2,416 |
| January 2026 | 1,408 kg | BDT 4,633,511 | BDT 3,291 |
| February 2026 | 2,950 kg | BDT 6,837,371 | BDT 2,318 |
| March 2026 | 1,217 kg | BDT 2,551,366 | BDT 2,096 |
| April 2026 | 2,953 kg | BDT 816,120 | BDT 276 |
| May 2026 | 3,299 kg | BDT 1,654,118 | BDT 501 |
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%, 91011990 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.