HS Code 92089000
Fairground Organs, Etc; Decoy Calls Of All Kinds; Whistles, Etc
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 92089000 would be approximately BDT 58,130.00, because the Total Tax Incidence is 58.13% of the assessable value.
What these figures mean
Fairground Organs, Etc; Decoy Calls Of All Kinds; Whistles, Etc is classified under HS code 92089000, which sits in heading 9208 (Musical boxes, fairground and mechanical street organs, mechanical singing birds, musical saws and musical instruments n.e.c. in chapter 92; decoy calls of all kinds; whistles; call horns and other mouth-blown sound signalling instruments) 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 January 2026 and May 2026, NBR recorded commercial imports under 92089000 in 4 of 6 months, totalling 2,022 kg at an assessable value of BDT 515,794. That is an average of BDT 255 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,324th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| January 2026 | 196 kg | BDT 52,825 | BDT 270 |
| March 2026 | 134 kg | BDT 82,155 | BDT 613 |
| April 2026 | 868 kg | BDT 276,461 | BDT 319 |
| May 2026 | 824 kg | BDT 104,353 | BDT 127 |
Bonded imports. A further 57 kg worth BDT 730,269 entered under the bonded-warehouse regime in the same period — goods brought in duty-free as inputs on the undertaking that they leave again as exports, which in Bangladesh overwhelmingly means ready-made garments. Bonded entries account for 58.6% of the total value imported under this code, the rest entering commercially.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), 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%, 92089000 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.