HS Code 92099200
Parts And Accessories For The Musical Instruments Of 92.02
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 92099200 would be approximately BDT 58,130.00, because the Total Tax Incidence is 58.13% of the assessable value.
What these figures mean
Parts And Accessories For The Musical Instruments Of 92.02 is classified under HS code 92099200, which sits in heading 9209 (Musical instrument parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments); metronomes, tuning forks and pitch pipes) 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 92099200 in 6 of 6 months, totalling 1,317 kg at an assessable value of BDT 1,002,290. That is an average of BDT 761 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,055th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 432 kg | BDT 273,049 | BDT 632 |
| January 2026 | 99 kg | BDT 40,312 | BDT 407 |
| February 2026 | 40 kg | BDT 25,032 | BDT 626 |
| March 2026 | 21 kg | BDT 15,769 | BDT 751 |
| April 2026 | 382 kg | BDT 347,453 | BDT 910 |
| May 2026 | 343 kg | BDT 300,675 | BDT 877 |
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%, 92099200 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.