HS Code 93031010
Muzzle-Loading Firearms Imported By Or On Behalf Of The Govi.Of Bangladesh
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 93031010 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Muzzle-Loading Firearms Imported By Or On Behalf Of The Govi.Of Bangladesh is classified under HS code 93031010, which sits in heading 9303 (Firearms; other similar devices (e.g. sporting shotguns and rifles, muzzle-loading firearms, very pistols, devices for firing flares or blank ammunition, captive bolt humane killers, line throwing guns)) of chapter 93 (Arms and ammunition; parts and accessories thereof).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 5%, 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 33.63%, 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 February 2026 and February 2026, NBR recorded commercial imports under 93031010 in 1 of 6 months, totalling 321,312 kg at an assessable value of BDT 3,582,260,154. That is an average of BDT 11,149 per kilogram — useful as a rough check on whether a declared value looks plausible. In February 2026 it was the 21st largest of 4,051 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| February 2026 | 321,312 kg | BDT 3,582,260,154 | BDT 11,149 |
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 33.63%, 93031010 sits below that average by 108.43 percentage points. It is the 19th 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 27.45 points.
Within heading 9303 alone, rates run from 33.63% to 223.5% across 9 lines. Classification inside a single heading can change the bill substantially, so confirm the eight-digit code rather than working from the four-digit heading.
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.