HS Code 91052100
Wall Clocks, Electrically Operated
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 91052100 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Wall Clocks, Electrically Operated is classified under HS code 91052100, which sits in heading 9105 (Clocks, other, n.e.c.) 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 91052100 in 6 of 6 months, totalling 41,377 kg at an assessable value of BDT 6,266,467. That is an average of BDT 151 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,736th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 7,232 kg | BDT 909,075 | BDT 126 |
| January 2026 | 4,718 kg | BDT 707,886 | BDT 150 |
| February 2026 | 8,828 kg | BDT 1,650,900 | BDT 187 |
| March 2026 | 8,800 kg | BDT 1,336,204 | BDT 152 |
| April 2026 | 6,601 kg | BDT 864,422 | BDT 131 |
| May 2026 | 5,198 kg | BDT 797,980 | BDT 154 |
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%, 91052100 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.