HS Code 93011000
Artillery weapons (for example, guns, howitzers and mortars)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 93011000 would be approximately BDT 27,500.00, because the Total Tax Incidence is 27.5% of the assessable value.
What these figures mean
Artillery weapons (for example, guns, howitzers and mortars) is classified under HS code 93011000, which sits in heading 9301 (Military weapons; other than revolvers, pistols and arms of heading no. 9307) of chapter 93 (Arms and ammunition; parts and accessories thereof).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 0%, 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 27.5%, 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 March 2026 and May 2026, NBR recorded commercial imports under 93011000 in 2 of 6 months, totalling 5,596 kg at an assessable value of BDT 264,708,373. That is an average of BDT 47,303 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 437th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| March 2026 | 5,500 kg | BDT 158,680,088 | BDT 28,851 |
| May 2026 | 96 kg | BDT 106,028,285 | BDT 1,104,461 |
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 93 contains 27 tariff lines, averaging 142.06%. At 27.5%, 93011000 sits below that average by 114.56 percentage points. It is the 25th 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 33.58 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.