HS Code 92060000
Percussion Musical Instruments (Eg Drums, Xylophones, Cymbals, Etc)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 92060000 would be approximately BDT 58,130.00, because the Total Tax Incidence is 58.13% of the assessable value.
What these figures mean
Percussion Musical Instruments (Eg Drums, Xylophones, Cymbals, Etc) is classified under HS code 92060000, which sits in heading 9206 (Musical instruments; percussion (e.g. drums, xylophones, cymbals, castanets, maracas)) 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 92060000 in 6 of 6 months, totalling 3,628 kg at an assessable value of BDT 1,410,969. That is an average of BDT 389 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,327th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,069 kg | BDT 499,400 | BDT 467 |
| January 2026 | 327 kg | BDT 125,841 | BDT 385 |
| February 2026 | 532 kg | BDT 346,548 | BDT 651 |
| March 2026 | 762 kg | BDT 223,771 | BDT 294 |
| April 2026 | 387 kg | BDT 111,302 | BDT 288 |
| May 2026 | 551 kg | BDT 104,107 | BDT 189 |
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%, 92060000 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.