HS Code 91132000
Watch Straps, Bands And Bracelets, And Parts Thereof, Of Base Metal
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 91132000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Watch Straps, Bands And Bracelets, And Parts Thereof, Of Base Metal is classified under HS code 91132000, which sits in heading 9113 (Watch straps, watch bands, watch bracelets and parts thereof) 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 April 2026, NBR recorded commercial imports under 91132000 in 5 of 6 months, totalling 844 kg at an assessable value of BDT 325,621. That is an average of BDT 386 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 3,683rd largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 168 kg | BDT 96,434 | BDT 574 |
| January 2026 | 176 kg | BDT 134,967 | BDT 767 |
| February 2026 | 35 kg | BDT 28,785 | BDT 822 |
| March 2026 | 65 kg | BDT 32,540 | BDT 501 |
| April 2026 | 400 kg | BDT 32,895 | BDT 82 |
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%, 91132000 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.
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.