HS Code 91039000
Clocks With Watch Movements (Excl. Electrically Operated)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 91039000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Clocks With Watch Movements (Excl. Electrically Operated) is classified under HS code 91039000, which sits in heading 9103 (Clocks; with watch movements, excluding clocks of heading no. 9104) of chapter 91 (Clocks and watches and parts thereof).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 64.25%, 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 91039000 in 6 of 6 months, totalling 774 kg at an assessable value of BDT 2,299,976. That is an average of BDT 2,972 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,276th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 127 kg | BDT 668,468 | BDT 5,264 |
| January 2026 | 207 kg | BDT 847,987 | BDT 4,097 |
| February 2026 | 47 kg | BDT 213,800 | BDT 4,549 |
| March 2026 | 72 kg | BDT 323,691 | BDT 4,496 |
| April 2026 | 171 kg | BDT 124,400 | BDT 727 |
| May 2026 | 150 kg | BDT 121,630 | BDT 811 |
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 64.25%, 91039000 sits above that average by 26.69 percentage points. It is the 1st most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 3.17 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.