HS Code 92059000
Wind musical instruments, (EXCL. Brass-wind instruments)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 92059000 would be approximately BDT 58,130.00, because the Total Tax Incidence is 58.13% of the assessable value.
What these figures mean
Wind musical instruments, (EXCL. Brass-wind instruments) is classified under HS code 92059000, which sits in heading 9205 (Musical instruments; wind (e.g. keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs) of chapter 92 (Musical instruments; parts and accessories of such articles).
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 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 58.13%, 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 92059000 in 6 of 6 months, totalling 5,481 kg at an assessable value of BDT 1,448,282. That is an average of BDT 264 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,856th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,114 kg | BDT 243,612 | BDT 219 |
| January 2026 | 544 kg | BDT 252,380 | BDT 464 |
| February 2026 | 990 kg | BDT 133,930 | BDT 135 |
| March 2026 | 732 kg | BDT 130,177 | BDT 178 |
| April 2026 | 1,272 kg | BDT 106,050 | BDT 83 |
| May 2026 | 829 kg | BDT 582,133 | BDT 702 |
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 92 contains 17 tariff lines, averaging 58.13%. At 58.13%, 92059000 sits almost exactly at that average. 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 cheaper than the typical import by 2.95 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.